ETABLISSEMENTS MAHOT & FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS MAHOT & FILS is a French company founded 35 years ago, specialized in the sector Fabrication de carrosseries et remorques. Based in SAINT-AUGUSTIN-DES-BOIS (49170), this company of category PME shows in 2024 a revenue of 3.6 M€. 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 - ETABLISSEMENTS MAHOT & FILS (SIREN 379249014)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 3 606 681 € N/C 3 229 528 € 2 581 215 € N/C N/C 2 408 772 € 1 749 418 €
Net income 73 655 € 94 649 € 44 417 € 74 327 € 54 247 € 28 777 € 41 629 € 332 €
EBITDA 152 506 € N/C 76 230 € 31 686 € N/C N/C 96 888 € 14 832 €
Net margin 2.0% N/C 1.4% 2.9% N/C N/C 1.7% 0.0%

Revenue and income statement

In 2024, ETABLISSEMENTS MAHOT & FILS achieves revenue of 3.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. After deducting consumption (1.6 M€), gross margin stands at 2.0 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 153 k€, representing 4.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 74 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 606 681 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 997 722 €

EBITDA (2024) ?
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

152 506 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

106 309 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

73 655 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.2%

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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 15%. 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 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.916%

Financial autonomy (2024) ?
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

36.369%

Cash flow / Revenue (2024) ?
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

3.317%

Repayment capacity (2024) ?
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

0.722

Asset age ratio (2024) ?
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

21.3%

Solvency indicators evolution
ETABLISSEMENTS MAHOT & FILS

Sector positioning

Debt ratio
14.92 2024
2022
2023
2024
Q1: 4.79
Med: 27.7
Q3: 79.01
Good -8 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS MAHOT & FILS (14.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
36.37% 2024
2022
2023
2024
Q1: 20.53%
Med: 39.52%
Q3: 57.49%
Average

In 2024, the financial autonomy of ETABLISSEMENTS MAHOT & FILS (36.4%) 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
0.72 years 2024
2022
2024
Q1: 0.0 years
Med: 0.89 years
Q3: 2.67 years
Good -20 pts over 2 years

In 2024, the repayment capacity of ETABLISSEMENTS MAHOT & FILS (0.72) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.31. 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 8.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

159.305

Interest coverage (2024) ?
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

8.62

Liquidity indicators evolution
ETABLISSEMENTS MAHOT & FILS

Sector positioning

Liquidity ratio
159.31 2024
2022
2023
2024
Q1: 153.1
Med: 220.25
Q3: 325.12
Average

In 2024, the liquidity ratio of ETABLISSEMENTS MAHOT & FILS (159.31) 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
8.62x 2024
2022
2024
Q1: 0.0x
Med: 2.31x
Q3: 8.74x
Good

In 2024, the interest coverage of ETABLISSEMENTS MAHOT & FILS (8.6x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Excellent situation: suppliers finance 76 days of the operating cycle (retail model). Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 509 k€ to permanently finance.

Operating WCR (2024) ?
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

508 614 €

Customer credit (2024) ?
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

22 j

Supplier credit (2024) ?
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

98 j

Inventory turnover (2024) ?
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

49 j

WCR in days of revenue (2024) ?
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

51 j

WCR and payment terms evolution
ETABLISSEMENTS MAHOT & FILS

Positioning of ETABLISSEMENTS MAHOT & FILS in its sector

Comparison with sector Fabrication de carrosseries et remorques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 144 827€ to 366 377€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
144k€ 275k€ 366k€
275 850 € Range: 144 827€ - 366 377€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 31 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 (Fabrication de carrosseries et remorques)

Compare ETABLISSEMENTS MAHOT & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de carrosseries et remorques

Frequently asked questions about ETABLISSEMENTS MAHOT & FILS

What is the revenue of ETABLISSEMENTS MAHOT & FILS ?

The revenue of ETABLISSEMENTS MAHOT & FILS in 2024 is 3.6 M€.

Is ETABLISSEMENTS MAHOT & FILS profitable?

Yes, ETABLISSEMENTS MAHOT & FILS generated a net profit of 74 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS MAHOT & FILS ?

The headquarters of ETABLISSEMENTS MAHOT & FILS is located in SAINT-AUGUSTIN-DES-BOIS (49170), in the department Maine-et-Loire.

Where to find the tax return of ETABLISSEMENTS MAHOT & FILS ?

The tax return of ETABLISSEMENTS MAHOT & FILS 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 ETABLISSEMENTS MAHOT & FILS operate?

ETABLISSEMENTS MAHOT & FILS operates in the sector Fabrication de carrosseries et remorques (NAF code 29.20Z). See the 'Sector positioning' section above to compare the company with its competitors.