ETABLISSEMENTS MAISONNEUVE : revenue, balance sheet and financial ratios

ETABLISSEMENTS MAISONNEUVE is a French company founded 55 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in CHATEAU-GONTIER-SUR-MAYENNE (53200), this company of category ETI shows in 2024 a revenue of 146.1 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 MAISONNEUVE (SIREN 557150349)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 146 091 936 € 165 254 651 € 234 049 525 € 204 691 484 € 114 133 591 € 127 058 130 € 126 917 131 € 126 053 198 € 109 313 529 €
Net income 4 910 801 € 4 876 630 € 15 100 999 € 20 196 549 € 4 619 648 € 4 121 640 € 5 003 536 € 7 354 843 € 5 467 189 €
EBITDA 5 726 153 € 3 022 054 € 20 688 724 € 39 038 995 € 8 334 031 € 6 093 626 € 7 804 298 € 11 335 875 € 8 386 617 €
Net margin 3.4% 3.0% 6.5% 9.9% 4.0% 3.2% 3.9% 5.8% 5.0%

Revenue and income statement

In 2024, ETABLISSEMENTS MAISONNEUVE achieves revenue of 146.1 M€. Revenue is growing positively over 9 years (CAGR: +3.7%). Significant drop of -12% vs 2023. After deducting consumption (125.2 M€), gross margin stands at 20.9 M€, i.e. a rate of 14%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5.7 M€, representing 3.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4.9 M€, i.e. 3.4% 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

146 091 936 €

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

20 925 713 €

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

5 726 153 €

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

4 458 431 €

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

4 910 801 €

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

3.9%

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Chart evolution

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.8% 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

82.265%

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

46.488%

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

2.847%

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

9.82

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

59.1%

Solvency indicators evolution
ETABLISSEMENTS MAISONNEUVE

Sector positioning

Debt ratio
82.27 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Watch

In 2024, the debt ratio of ETABLISSEMENTS MAISONNEUVE (82.27) 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
46.49% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Average -12 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS MAISONNEUVE (46.5%) 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
9.82 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.69 years
Watch

In 2024, the repayment capacity of ETABLISSEMENTS MAISONNEUVE (9.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 491.74. 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 43.2x. 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

491.741

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

43.233

Liquidity indicators evolution
ETABLISSEMENTS MAISONNEUVE

Sector positioning

Liquidity ratio
491.74 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS MAISONNEUVE (491.74) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
43.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.37x
Q3: 11.8x
Excellent +12 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS MAISONNEUVE (43.2x) 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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. The company must finance 14 days of gap between collections and payments. Inventory turnover is 70 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 91 days of revenue, i.e. 37.0 M€ 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

37 034 306 €

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

44 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

30 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

70 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

91 j

WCR and payment terms evolution
ETABLISSEMENTS MAISONNEUVE

Positioning of ETABLISSEMENTS MAISONNEUVE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 7 378 739€ to 23 852 772€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
7378k€ 16525k€ 23852k€
16 525 650 € Range: 7 378 739€ - 23 852 772€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare ETABLISSEMENTS MAISONNEUVE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about ETABLISSEMENTS MAISONNEUVE

What is the revenue of ETABLISSEMENTS MAISONNEUVE ?

The revenue of ETABLISSEMENTS MAISONNEUVE in 2024 is 146.1 M€.

Is ETABLISSEMENTS MAISONNEUVE profitable?

Yes, ETABLISSEMENTS MAISONNEUVE generated a net profit of 4.9 M€ in 2024.

Where is the headquarters of ETABLISSEMENTS MAISONNEUVE ?

The headquarters of ETABLISSEMENTS MAISONNEUVE is located in CHATEAU-GONTIER-SUR-MAYENNE (53200), in the department Mayenne.

Where to find the tax return of ETABLISSEMENTS MAISONNEUVE ?

The tax return of ETABLISSEMENTS MAISONNEUVE 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 MAISONNEUVE operate?

ETABLISSEMENTS MAISONNEUVE operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.