ETABLISSEMENTS MALARD ET COMPAGNIE : revenue, balance sheet and financial ratios

ETABLISSEMENTS MALARD ET COMPAGNIE is a French company founded 59 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in AUBERVILLIERS (93300), this company of category PME shows in 2025 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - ETABLISSEMENTS MALARD ET COMPAGNIE (SIREN 672009628)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017
Revenue 1 775 261 € 2 039 480 € 1 901 036 € 1 778 590 € 1 764 888 € 1 718 690 € 1 737 119 € 1 823 604 €
Net income 77 771 € 152 966 € 216 267 € 195 195 € 93 594 € 11 466 € 82 121 € 32 436 €
EBITDA -1 871 € 110 155 € 226 513 € 217 200 € 101 942 € 84 600 € 48 520 € 116 876 €
Net margin 4.4% 7.5% 11.4% 11.0% 5.3% 0.7% 4.7% 1.8%

Revenue and income statement

In 2025, ETABLISSEMENTS MALARD ET COMPAGNIE achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -13% vs 2023. After deducting consumption (931 k€), gross margin stands at 844 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.1% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -102%, reducing margin by 5.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 775 261 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

843 992 €

EBITDA (2025) ?
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

-1 871 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-25 386 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

77 771 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.1%

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 0%. 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 65%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.023%

Financial autonomy (2025) ?
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

64.596%

Cash flow / Revenue (2025) ?
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

3.608%

Repayment capacity (2025) ?
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

0.002

Asset age ratio (2025) ?
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

26.4%

Solvency indicators evolution
ETABLISSEMENTS MALARD ET COMPAGNIE

Sector positioning

Debt ratio
0.02 2025
2022
2023
2025
Q1: 6.43
Med: 21.08
Q3: 56.83
Excellent

In 2025, the debt ratio of ETABLISSEMENTS MALARD ET ... (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.6% 2025
2022
2023
2025
Q1: 33.84%
Med: 54.07%
Q3: 68.28%
Good -6 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS MALARD ET ... (64.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.0 years 2025
2022
2023
2025
Q1: 0.0 years
Med: 0.64 years
Q3: 1.9 years
Excellent

In 2025, the repayment capacity of ETABLISSEMENTS MALARD ET ... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 202.05. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

202.05

Interest coverage (2025) ?
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

-2.672

Liquidity indicators evolution
ETABLISSEMENTS MALARD ET COMPAGNIE

Sector positioning

Liquidity ratio
202.05 2025
2022
2023
2025
Q1: 168.43
Med: 250.02
Q3: 363.13
Average -40 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS MALARD ET ... (202.05) 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
-2.67x 2025
2022
2023
2025
Q1: 0.0x
Med: 1.27x
Q3: 5.52x
Watch -30 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS MALARD ET ... (-2.7x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 43 days of revenue, i.e. 210 k€ to permanently finance.

Operating WCR (2025) ?
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

210 049 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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

9 j

WCR in days of revenue (2025) ?
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

43 j

WCR and payment terms evolution
ETABLISSEMENTS MALARD ET COMPAGNIE

Positioning of ETABLISSEMENTS MALARD ET COMPAGNIE in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 131 transactions of similar company sales in 2025, the value of ETABLISSEMENTS MALARD ET COMPAGNIE is estimated at 641 697 € (range 429 980€ - 1 294 190€). The price/revenue ratio is 0.50x (in line with sector norms). 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 2025
131 transactions
429k€ 641k€ 1294k€
641 697 € Range: 429 980€ - 1 294 190€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 775 261 € × 0.50x
Estimation 890 671 €
597 019€ - 1 826 857€
Net Income Multiple 20%
77 771 € × 3.4x
Estimation 268 238 €
179 423€ - 495 191€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Entretien et réparation de véhicules automobiles légers)

Compare ETABLISSEMENTS MALARD ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Entretien et réparation de véhicules automobiles légers

Frequently asked questions about ETABLISSEMENTS MALARD ET COMPAGNIE

What is the revenue of ETABLISSEMENTS MALARD ET COMPAGNIE ?

The revenue of ETABLISSEMENTS MALARD ET COMPAGNIE in 2025 is 1.8 M€.

Is ETABLISSEMENTS MALARD ET COMPAGNIE profitable?

Yes, ETABLISSEMENTS MALARD ET COMPAGNIE generated a net profit of 78 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS MALARD ET COMPAGNIE ?

The headquarters of ETABLISSEMENTS MALARD ET COMPAGNIE is located in AUBERVILLIERS (93300), in the department Seine-Saint-Denis.

Where to find the tax return of ETABLISSEMENTS MALARD ET COMPAGNIE ?

The tax return of ETABLISSEMENTS MALARD ET COMPAGNIE 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 MALARD ET COMPAGNIE operate?

ETABLISSEMENTS MALARD ET COMPAGNIE operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.