ETABLISSEMENTS MARCELPOIL : revenue, balance sheet and financial ratios

ETABLISSEMENTS MARCELPOIL is a French company founded 37 years ago, specialized in the sector Collecte des déchets non dangereux. Based in AMBERIEU-EN-BUGEY (01500), this company of category ETI shows in 2024 a revenue of 13.0 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 MARCELPOIL (SIREN 348761982)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 012 239 € 12 466 906 € 13 465 106 € 14 819 795 € 10 328 722 € 10 589 634 € 11 306 938 € 12 273 365 € 12 051 880 €
Net income 517 695 € 1 094 854 € 1 095 228 € 1 139 282 € 433 387 € 137 264 € 62 443 € 280 380 € 198 764 €
EBITDA 423 910 € 887 475 € 1 129 558 € 1 328 854 € 559 556 € 260 538 € 22 357 € 354 458 € 199 587 €
Net margin 4.0% 8.8% 8.1% 7.7% 4.2% 1.3% 0.6% 2.3% 1.6%

Revenue and income statement

In 2024, ETABLISSEMENTS MARCELPOIL achieves revenue of 13.0 M€. Revenue is growing positively over 9 years (CAGR: +1.0%). Vs 2023: +4%. After deducting consumption (3.2 M€), gross margin stands at 9.8 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 424 k€, representing 3.3% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -52%, reducing margin by 3.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 518 k€, i.e. 4.0% 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

13 012 239 €

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

9 792 478 €

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

423 910 €

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

540 619 €

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

517 695 €

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

3.3%

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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 3%. 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 75%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% 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

3.4%

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

74.834%

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

2.69%

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

0.715

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

14.1%

Solvency indicators evolution
ETABLISSEMENTS MARCELPOIL

Sector positioning

Debt ratio
3.4 2024
2022
2023
2024
Q1: 0.0
Med: 15.35
Q3: 63.85
Good

In 2024, the debt ratio of ETABLISSEMENTS MARCELPOIL (3.40) 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
74.83% 2024
2022
2023
2024
Q1: 12.4%
Med: 33.45%
Q3: 50.46%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS MARCELPOIL (74.8%) 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
0.71 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.05 years
Q3: 1.45 years
Average +6 pts over 3 years

In 2024, the repayment capacity of ETABLISSEMENTS MARCELPOIL (0.71) 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 393.06. 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 2.1x. Financial charges are adequately covered by operations.

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

393.058

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

2.122

Liquidity indicators evolution
ETABLISSEMENTS MARCELPOIL

Sector positioning

Liquidity ratio
393.06 2024
2022
2023
2024
Q1: 113.34
Med: 159.6
Q3: 233.64
Excellent

In 2024, the liquidity ratio of ETABLISSEMENTS MARCELPOIL (393.06) 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
2.12x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.61x
Q3: 7.05x
Good +14 pts over 3 years

In 2024, the interest coverage of ETABLISSEMENTS MARCELPOIL (2.1x) 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: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 215 days of revenue, i.e. 7.8 M€ to permanently finance. Over 2016-2024, WCR increased by +102%, requiring additional financing.

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

7 760 239 €

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

56 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

51 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

10 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

215 j

WCR and payment terms evolution
ETABLISSEMENTS MARCELPOIL

Positioning of ETABLISSEMENTS MARCELPOIL in its sector

Comparison with sector Collecte des déchets non dangereux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 711 297€ to 1 140 559€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
711k€ 793k€ 1140k€
793 533 € Range: 711 297€ - 1 140 559€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Collecte des déchets non dangereux)

Compare ETABLISSEMENTS MARCELPOIL with other companies in the same sector:

Voir toutes les statistiques du secteur Collecte des déchets non dangereux

Frequently asked questions about ETABLISSEMENTS MARCELPOIL

What is the revenue of ETABLISSEMENTS MARCELPOIL ?

The revenue of ETABLISSEMENTS MARCELPOIL in 2024 is 13.0 M€.

Is ETABLISSEMENTS MARCELPOIL profitable?

Yes, ETABLISSEMENTS MARCELPOIL generated a net profit of 518 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS MARCELPOIL ?

The headquarters of ETABLISSEMENTS MARCELPOIL is located in AMBERIEU-EN-BUGEY (01500), in the department Ain.

Where to find the tax return of ETABLISSEMENTS MARCELPOIL ?

The tax return of ETABLISSEMENTS MARCELPOIL 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 MARCELPOIL operate?

ETABLISSEMENTS MARCELPOIL operates in the sector Collecte des déchets non dangereux (NAF code 38.11Z). See the 'Sector positioning' section above to compare the company with its competitors.