ETABLISSEMENTS MARCEL LEBLANC : revenue, balance sheet and financial ratios

ETABLISSEMENTS MARCEL LEBLANC is a French company founded 62 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in VILLEJUIF (94800), this company of category PME shows in 2025 a revenue of 1.5 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 MARCEL LEBLANC (SIREN 642018600)
Indicator 2025 2022 2021 2020 2019 2018 2017 2016
Revenue 1 478 911 € 2 365 283 € 2 616 553 € 1 796 986 € 2 402 235 € 2 292 000 € 2 341 200 € 2 901 403 €
Net income -96 639 € 41 914 € 156 536 € 99 042 € 23 240 € 89 247 € 95 127 € 132 002 €
EBITDA -85 621 € 38 604 € 243 661 € 140 152 € 36 977 € 123 013 € 139 089 € 199 290 €
Net margin -6.5% 1.8% 6.0% 5.5% 1.0% 3.9% 4.1% 4.5%

Revenue and income statement

In 2025, ETABLISSEMENTS MARCEL LEBLANC achieves revenue of 1.5 M€. Revenue is declining over the period 2016-2025 (CAGR: -7.2%). Significant drop of -37% vs 2022. After deducting consumption (172 k€), gross margin stands at 1.3 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -86 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (-37%), EBITDA varies by -322%, reducing margin by 7.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -97 k€ (-6.5% of revenue), which will impact equity.

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

1 478 911 €

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

1 307 102 €

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

-85 621 €

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

-95 948 €

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

-96 639 €

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

-5.8%

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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 5%. 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 24%. The balance between equity and debt is satisfactory.

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

5.172%

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

24.212%

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

-5.849%

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

-0.183

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

7.5%

Solvency indicators evolution
ETABLISSEMENTS MARCEL LEBLANC

Sector positioning

Debt ratio
5.17 2025
2021
2022
2025
Q1: 3.54
Med: 16.05
Q3: 46.81
Good

In 2025, the debt ratio of ETABLISSEMENTS MARCEL LEB... (5.17) 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
24.21% 2025
2021
2022
2025
Q1: 23.94%
Med: 44.45%
Q3: 60.71%
Average -23 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS MARCEL LEB... (24.2%) 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
-0.18 years 2025
2021
2022
2025
Q1: 0.0 years
Med: 0.31 years
Q3: 1.3 years
Excellent -27 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS MARCEL LEB... (-0.18) 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 127.74. 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

127.736

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

-3.89

Liquidity indicators evolution
ETABLISSEMENTS MARCEL LEBLANC

Sector positioning

Liquidity ratio
127.74 2025
2021
2022
2025
Q1: 157.86
Med: 219.14
Q3: 322.08
Watch

In 2025, the liquidity ratio of ETABLISSEMENTS MARCEL LEB... (127.74) 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
-3.89x 2025
2021
2022
2025
Q1: 0.0x
Med: 0.6x
Q3: 3.76x
Watch -50 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS MARCEL LEB... (-3.9x) 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: 173 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 125 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 263 k€ to permanently finance. Notable WCR improvement over the period (-51%), freeing up cash.

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

262 714 €

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

173 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

48 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

7 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

64 j

WCR and payment terms evolution
ETABLISSEMENTS MARCEL LEBLANC

Positioning of ETABLISSEMENTS MARCEL LEBLANC 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 ETABLISSEMENTS MARCEL LEBLANC is estimated at 268 661 € (range 123 617€ - 474 747€). 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 2025
88 tx
123k€ 268k€ 474k€
268 661 € Range: 123 617€ - 474 747€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 478 911 € × 0.18x = 268 661 €
Range: 123 618€ - 474 748€

Only this financial indicator is available for this company.

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 ETABLISSEMENTS MARCEL LEBLANC with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about ETABLISSEMENTS MARCEL LEBLANC

What is the revenue of ETABLISSEMENTS MARCEL LEBLANC ?

The revenue of ETABLISSEMENTS MARCEL LEBLANC in 2025 is 1.5 M€.

Is ETABLISSEMENTS MARCEL LEBLANC profitable?

ETABLISSEMENTS MARCEL LEBLANC recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS MARCEL LEBLANC ?

The headquarters of ETABLISSEMENTS MARCEL LEBLANC is located in VILLEJUIF (94800), in the department Val-de-Marne.

Where to find the tax return of ETABLISSEMENTS MARCEL LEBLANC ?

The tax return of ETABLISSEMENTS MARCEL LEBLANC 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 MARCEL LEBLANC operate?

ETABLISSEMENTS MARCEL LEBLANC 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.