ETABLISSEMENTS MERCIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS MERCIER is a French company founded 59 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MONTAUBAN (82000), this company of category PME shows in 2025 a revenue of 103 k€. 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 MERCIER (SIREN 846750024)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 103 236 € 104 485 € 107 411 € 104 934 € 106 336 € 98 521 € 95 420 € 89 036 € 91 296 €
Net income 61 380 € 60 600 € 35 590 € 57 541 € 61 304 € 52 479 € 51 560 € 48 935 € 46 359 €
EBITDA 76 289 € 82 572 € 85 495 € 84 457 € 84 745 € 77 636 € 76 869 € 69 252 € 68 024 €
Net margin 59.5% 58.0% 33.1% 54.8% 57.7% 53.3% 54.0% 55.0% 50.8%

Revenue and income statement

In 2025, ETABLISSEMENTS MERCIER achieves revenue of 103 k€. Revenue is growing positively over 9 years (CAGR: +1.5%). Slight decline of -1% vs 2024. After deducting consumption (0 €), gross margin stands at 103 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 73.9% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -8%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 59.5% 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

103 236 €

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

103 236 €

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

76 289 €

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

70 715 €

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

61 380 €

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

73.9%

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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 7%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 64.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

7.321%

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

5.67%

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

64.854%

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

0.25

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

19.2%

Solvency indicators evolution
ETABLISSEMENTS MERCIER

Sector positioning

Debt ratio
7.32 2025
2023
2024
2025
Q1: 0.0
Med: 9.32
Q3: 106.89
Good -8 pts over 3 years

In 2025, the debt ratio of ETABLISSEMENTS MERCIER (7.32) 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
5.67% 2025
2023
2024
2025
Q1: 5.44%
Med: 48.25%
Q3: 86.22%
Average -15 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS MERCIER (5.7%) 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
0.25 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.1 years
Q3: 9.05 years
Good -16 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS MERCIER (0.25) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 498.78. 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

498.781

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

0.0

Liquidity indicators evolution
ETABLISSEMENTS MERCIER

Sector positioning

Liquidity ratio
498.78 2025
2023
2024
2025
Q1: 94.97
Med: 379.16
Q3: 1892.71
Good

In 2025, the liquidity ratio of ETABLISSEMENTS MERCIER (498.78) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 11.93x
Good

In 2025, the interest coverage of ETABLISSEMENTS MERCIER (0.0x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. Excellent situation: suppliers finance 164 days of the operating cycle (retail model). WCR is negative (-199 days): operations structurally generate cash. Over 2017-2025, WCR increased by +48%, requiring additional financing.

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

-57 131 €

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

6 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

170 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

0 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

-199 j

WCR and payment terms evolution
ETABLISSEMENTS MERCIER

Positioning of ETABLISSEMENTS MERCIER in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of ETABLISSEMENTS MERCIER is estimated at 187 565 € (range 95 673€ - 498 176€). With an EBITDA of 76 289€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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
117 transactions
95k€ 187k€ 498k€
187 565 € Range: 95 673€ - 498 176€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
76 289 € × 2.7x
Estimation 204 468 €
133 698€ - 597 551€
Revenue Multiple 30%
103 236 € × 0.92x
Estimation 94 802 €
44 520€ - 223 571€
Net Income Multiple 20%
61 380 € × 4.6x
Estimation 284 454 €
77 340€ - 661 650€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare ETABLISSEMENTS MERCIER with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about ETABLISSEMENTS MERCIER

What is the revenue of ETABLISSEMENTS MERCIER ?

The revenue of ETABLISSEMENTS MERCIER in 2025 is 103 k€.

Is ETABLISSEMENTS MERCIER profitable?

Yes, ETABLISSEMENTS MERCIER generated a net profit of 61 k€ in 2025.

Where is the headquarters of ETABLISSEMENTS MERCIER ?

The headquarters of ETABLISSEMENTS MERCIER is located in MONTAUBAN (82000), in the department Tarn-et-Garonne.

Where to find the tax return of ETABLISSEMENTS MERCIER ?

The tax return of ETABLISSEMENTS MERCIER 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 MERCIER operate?

ETABLISSEMENTS MERCIER operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.