ETABLISSEMENTS MARISSAEL PERE ET FILS : revenue, balance sheet and financial ratios

ETABLISSEMENTS MARISSAEL PERE ET FILS is a French company founded 45 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in HOUTKERQUE (59470), this company of category PME shows in 2025 a revenue of 30.1 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 MARISSAEL PERE ET FILS (SIREN 319309696)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 30 118 588 € 31 208 290 € 31 664 042 € 24 864 191 € 17 992 014 € 21 416 774 € N/C 19 530 756 € N/C
Net income 305 964 € 337 292 € 141 714 € 151 098 € 99 850 € 38 280 € 34 784 € 44 565 € 92 787 €
EBITDA 502 345 € 523 195 € 389 278 € 398 906 € 316 618 € 171 366 € N/C 223 242 € N/C
Net margin 1.0% 1.1% 0.4% 0.6% 0.6% 0.2% N/C 0.2% N/C

Revenue and income statement

In 2025, ETABLISSEMENTS MARISSAEL PERE ET FILS achieves revenue of 30.1 M€. Over the period 2018-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.4%. Slight decline of -3% vs 2024. After deducting consumption (25.7 M€), gross margin stands at 4.4 M€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 502 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 306 k€, i.e. 1.0% 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

30 118 588 €

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

4 394 616 €

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

502 345 €

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

357 294 €

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

305 964 €

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

1.7%

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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 27%. 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 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.6% 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

26.703%

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

32.27%

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

1.63%

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

0.937

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

36.7%

Solvency indicators evolution
ETABLISSEMENTS MARISSAEL PERE ET FILS

Sector positioning

Debt ratio
26.7 2025
2023
2024
2025
Q1: 4.54
Med: 22.2
Q3: 50.85
Average

In 2025, the debt ratio of ETABLISSEMENTS MARISSAEL ... (26.70) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
32.27% 2025
2023
2024
2025
Q1: 32.57%
Med: 49.49%
Q3: 63.13%
Watch

In 2025, the financial autonomy of ETABLISSEMENTS MARISSAEL ... (32.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.94 years 2025
2023
2024
2025
Q1: 0.02 years
Med: 0.38 years
Q3: 2.6 years
Average

In 2025, the repayment capacity of ETABLISSEMENTS MARISSAEL ... (0.94) 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 125.79. 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 5.7x. Operating income very largely covers interest expenses: high safety margin.

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

125.792

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

5.689

Liquidity indicators evolution
ETABLISSEMENTS MARISSAEL PERE ET FILS

Sector positioning

Liquidity ratio
125.79 2025
2023
2024
2025
Q1: 161.86
Med: 207.47
Q3: 344.85
Watch

In 2025, the liquidity ratio of ETABLISSEMENTS MARISSAEL ... (125.79) 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
5.69x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.44x
Q3: 7.2x
Good -7 pts over 3 years

In 2025, the interest coverage of ETABLISSEMENTS MARISSAEL ... (5.7x) 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: 23 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 2.1 M€ 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

2 114 626 €

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

23 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

35 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

2 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

25 j

WCR and payment terms evolution
ETABLISSEMENTS MARISSAEL PERE ET FILS

Positioning of ETABLISSEMENTS MARISSAEL PERE ET FILS in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of ETABLISSEMENTS MARISSAEL PERE ET FILS is estimated at 3 155 820 € (range 1 783 559€ - 5 852 918€). With an EBITDA of 502 345€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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
83 tx
1783k€ 3155k€ 5852k€
3 155 820 € Range: 1 783 559€ - 5 852 918€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
502 345 € × 2.2x
Estimation 1 130 109 €
483 609€ - 1 689 751€
Revenue Multiple 30%
30 118 588 € × 0.26x
Estimation 7 880 475 €
4 853 779€ - 15 580 585€
Net Income Multiple 20%
305 964 € × 3.7x
Estimation 1 133 114 €
428 108€ - 1 669 337€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 (Commerces de détail de charbons et combustibles)

Compare ETABLISSEMENTS MARISSAEL PERE ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about ETABLISSEMENTS MARISSAEL PERE ET FILS

What is the revenue of ETABLISSEMENTS MARISSAEL PERE ET FILS ?

The revenue of ETABLISSEMENTS MARISSAEL PERE ET FILS in 2025 is 30.1 M€.

Is ETABLISSEMENTS MARISSAEL PERE ET FILS profitable?

Yes, ETABLISSEMENTS MARISSAEL PERE ET FILS generated a net profit of 306 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS MARISSAEL PERE ET FILS ?

The headquarters of ETABLISSEMENTS MARISSAEL PERE ET FILS is located in HOUTKERQUE (59470), in the department Nord.

Where to find the tax return of ETABLISSEMENTS MARISSAEL PERE ET FILS ?

The tax return of ETABLISSEMENTS MARISSAEL PERE ET 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 MARISSAEL PERE ET FILS operate?

ETABLISSEMENTS MARISSAEL PERE ET FILS operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.