ENTREPRISE SERRE MARIUS : revenue, balance sheet and financial ratios

ENTREPRISE SERRE MARIUS is a French company founded 62 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in BELLEVILLE-EN-BEAUJOLAIS (69220), this company of category PME shows in 2019 a revenue of 600 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - ENTREPRISE SERRE MARIUS (SIREN 313483059)
Indicator 2019 2017 2016
Revenue 600 480 € N/C 644 699 €
Net income 19 294 € 49 668 € 76 820 €
EBITDA 39 247 € N/C 99 665 €
Net margin 3.2% N/C 11.9%

Revenue and income statement

In 2019, ENTREPRISE SERRE MARIUS achieves revenue of 600 k€. Activity remains stable over the period (CAGR: -2.3%). After deducting consumption (168 k€), gross margin stands at 432 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 6.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

600 480 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

432 005 €

EBITDA (2019) ?
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

39 247 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

24 253 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 294 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 25%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.906%

Financial autonomy (2019) ?
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

58.664%

Cash flow / Revenue (2019) ?
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

5.661%

Repayment capacity (2019) ?
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

1.806

Asset age ratio (2019) ?
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

43.7%

Solvency indicators evolution
ENTREPRISE SERRE MARIUS

Sector positioning

Debt ratio
24.91 2019
2016
2017
2019
Q1: 0.17
Med: 8.86
Q3: 37.62
Average +39 pts over 3 years

In 2019, the debt ratio of ENTREPRISE SERRE MARIUS (24.91) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
58.66% 2019
2016
2017
2019
Q1: 4.33%
Med: 29.02%
Q3: 53.95%
Excellent

In 2019, the financial autonomy of ENTREPRISE SERRE MARIUS (58.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
1.81 years 2019
2016
2019
Q1: 0.0 years
Med: 0.0 years
Q3: 0.59 years
Average +42 pts over 2 years

In 2019, the repayment capacity of ENTREPRISE SERRE MARIUS (1.81) 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 158.60. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

158.599

Interest coverage (2019) ?
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

1.19

Liquidity indicators evolution
ENTREPRISE SERRE MARIUS

Sector positioning

Liquidity ratio
158.6 2019
2016
2017
2019
Q1: 135.47
Med: 197.09
Q3: 307.31
Average -41 pts over 3 years

In 2019, the liquidity ratio of ENTREPRISE SERRE MARIUS (158.60) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.19x 2019
2016
2019
Q1: 0.0x
Med: 0.02x
Q3: 1.83x
Good +41 pts over 2 years

In 2019, the interest coverage of ENTREPRISE SERRE MARIUS (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 146 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

Operating WCR (2019) ?
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

145 730 €

Customer credit (2019) ?
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

54 j

Supplier credit (2019) ?
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

81 j

Inventory turnover (2019) ?
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

27 j

WCR in days of revenue (2019) ?
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

87 j

WCR and payment terms evolution
ENTREPRISE SERRE MARIUS

Positioning of ENTREPRISE SERRE MARIUS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of ENTREPRISE SERRE MARIUS is estimated at 97 462 € (range 35 200€ - 171 861€). With an EBITDA of 39 247€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
88 tx
35k€ 97k€ 171k€
97 462 € Range: 35 200€ - 171 861€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
39 247 € × 2.7x
Estimation 106 522 €
32 248€ - 184 362€
Revenue Multiple 30%
600 480 € × 0.18x
Estimation 109 084 €
50 192€ - 192 761€
Net Income Multiple 20%
19 294 € × 3.0x
Estimation 57 379 €
20 094€ - 109 261€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare ENTREPRISE SERRE MARIUS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about ENTREPRISE SERRE MARIUS

What is the revenue of ENTREPRISE SERRE MARIUS ?

The revenue of ENTREPRISE SERRE MARIUS in 2019 is 600 k€.

Is ENTREPRISE SERRE MARIUS profitable?

Yes, ENTREPRISE SERRE MARIUS generated a net profit of 19 k€ in 2019.

Where is the headquarters of ENTREPRISE SERRE MARIUS ?

The headquarters of ENTREPRISE SERRE MARIUS is located in BELLEVILLE-EN-BEAUJOLAIS (69220), in the department Rhone.

Where to find the tax return of ENTREPRISE SERRE MARIUS ?

The tax return of ENTREPRISE SERRE MARIUS 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 ENTREPRISE SERRE MARIUS operate?

ENTREPRISE SERRE MARIUS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.