BOULANGERIE PATISSERIE DE LA MAIRIE : revenue, balance sheet and financial ratios

BOULANGERIE PATISSERIE DE LA MAIRIE is a French company founded 40 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-MAUR-DES-FOSSES (94100), this company of category PME shows in 2015 a revenue of 989 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - BOULANGERIE PATISSERIE DE LA MAIRIE (SIREN 333661288)
Indicator 2015 2014
Revenue 988 557 € 510 172 €
Net income 254 150 € -274 430 €
EBITDA 160 644 € -253 023 €
Net margin 25.7% -53.8%

Revenue and income statement

In 2015, BOULANGERIE PATISSERIE DE LA MAIRIE achieves revenue of 989 k€. Vs 2014, growth of +94% (510 k€ -> 989 k€). After deducting consumption (355 k€), gross margin stands at 634 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 161 k€, representing 16.3% of revenue. Positive scissor effect: EBITDA margin improves by +65.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 254 k€, i.e. 25.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

988 557 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

633 983 €

EBITDA (2015) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

160 644 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

88 013 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

254 150 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.2%

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1462%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 13.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1462.173%

Financial autonomy (2015) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

4.624%

Cash flow / Revenue (2015) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

13.703%

Repayment capacity (2015) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

6.767

Asset age ratio (2015) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

78.6%

Solvency indicators evolution
BOULANGERIE PATISSERIE DE LA MAIRIE

Sector positioning

Debt ratio
1462.17 2015
2014
2015
Q1: 0.0
Med: 12.66
Q3: 87.4
Watch +50 pts over 2 years

In 2015, the debt ratio of BOULANGERIE PATISSERIE DE... (1462.17) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.62% 2015
2014
2015
Q1: 11.6%
Med: 47.83%
Q3: 80.84%
Average

In 2015, the financial autonomy of BOULANGERIE PATISSERIE DE... (4.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
6.77 years 2015
2014
2015
Q1: -0.04 years
Med: 0.01 years
Q3: 3.3 years
Average +50 pts over 2 years

In 2015, the repayment capacity of BOULANGERIE PATISSERIE DE... (6.77) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 43.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 14.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

43.355

Interest coverage (2015) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

14.479

Liquidity indicators evolution
BOULANGERIE PATISSERIE DE LA MAIRIE

Sector positioning

Liquidity ratio
43.35 2015
2014
2015
Q1: 79.85
Med: 230.01
Q3: 834.4
Watch +11 pts over 2 years

In 2015, the liquidity ratio of BOULANGERIE PATISSERIE DE... (43.35) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
14.48x 2015
2014
2015
Q1: -17.77x
Med: 0.0x
Q3: 4.99x
Excellent +50 pts over 2 years

In 2015, the interest coverage of BOULANGERIE PATISSERIE DE... (14.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 131 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 8 days of revenue, i.e. 21 k€ to permanently finance.

Operating WCR (2015) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

21 452 €

Customer credit (2015) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

28 j

Supplier credit (2015) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

159 j

Inventory turnover (2015) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

5 j

WCR in days of revenue (2015) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

8 j

WCR and payment terms evolution
BOULANGERIE PATISSERIE DE LA MAIRIE

Positioning of BOULANGERIE PATISSERIE DE LA MAIRIE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 808 transactions of similar company sales (all years), the value of BOULANGERIE PATISSERIE DE LA MAIRIE is estimated at 807 387 € (range 328 662€ - 1 563 401€). With an EBITDA of 160 644€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.42x (conservative valuation). This multiples method compares the actual sale price of similar companies to their financial indicators (Revenue, EBITDA, Net Income). It provides a market-based indicative estimate.

Estimated enterprise value 2015
808 transactions
328k€ 807k€ 1563k€
807 387 € Range: 328 662€ - 1 563 401€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
160 644 € × 4.6x
Estimation 745 145 €
314 399€ - 1 295 118€
Revenue Multiple 30%
988 557 € × 0.42x
Estimation 415 588 €
177 924€ - 790 455€
Net Income Multiple 20%
254 150 € × 6.1x
Estimation 1 550 692 €
590 427€ - 3 393 531€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 808 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Activités des sièges sociaux)

Compare BOULANGERIE PATISSERIE DE LA MAIRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about BOULANGERIE PATISSERIE DE LA MAIRIE

What is the revenue of BOULANGERIE PATISSERIE DE LA MAIRIE ?

The revenue of BOULANGERIE PATISSERIE DE LA MAIRIE in 2015 is 989 k€.

Is BOULANGERIE PATISSERIE DE LA MAIRIE profitable?

Yes, BOULANGERIE PATISSERIE DE LA MAIRIE generated a net profit of 254 k€ in 2015.

Where is the headquarters of BOULANGERIE PATISSERIE DE LA MAIRIE ?

The headquarters of BOULANGERIE PATISSERIE DE LA MAIRIE is located in SAINT-MAUR-DES-FOSSES (94100), in the department Val-de-Marne.

Where to find the tax return of BOULANGERIE PATISSERIE DE LA MAIRIE ?

The tax return of BOULANGERIE PATISSERIE DE LA MAIRIE is available on this page. Click on a year in the 'Data by year' section to view the account details (assets, liabilities, income statement). Data comes from INPI (National Institute of Industrial Property).

In which sector does BOULANGERIE PATISSERIE DE LA MAIRIE operate?

BOULANGERIE PATISSERIE DE LA MAIRIE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.