EURL MERLO D' BOSS : revenue, balance sheet and financial ratios

EURL MERLO D' BOSS is a French company founded 19 years ago, specialized in the sector Entretien et réparation de véhicules automobiles légers. Based in REVEL (38420), this company of category PME shows in 2015 a revenue of 179 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - EURL MERLO D' BOSS (SIREN 494814239)
Indicator 2015 2014
Revenue 179 326 € 227 276 €
Net income 20 316 € 48 383 €
EBITDA 23 555 € 56 469 €
Net margin 11.3% 21.3%

Revenue and income statement

In 2015, EURL MERLO D' BOSS achieves revenue of 179 k€. Significant drop of -21% vs 2014. After deducting consumption (9 k€), gross margin stands at 171 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 13.1% of revenue. Warning negative scissor effect: despite revenue change (-21%), EBITDA varies by -58%, reducing margin by 11.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 11.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

179 326 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

170 736 €

EBITDA (2015) ?
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

23 555 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 201 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 316 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.1%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.6% 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 (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.891%

Financial autonomy (2015) ?
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

25.261%

Cash flow / Revenue (2015) ?
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

12.642%

Repayment capacity (2015) ?
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

1.368

Asset age ratio (2015) ?
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

14.3%

Solvency indicators evolution
EURL MERLO D' BOSS

Sector positioning

Debt ratio
35.89 2015
2014
2015
Q1: 0.0
Med: 20.75
Q3: 122.49
Average

In 2015, the debt ratio of EURL MERLO D' BOSS (35.89) 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
25.26% 2015
2014
2015
Q1: 5.62%
Med: 26.03%
Q3: 52.13%
Average +10 pts over 2 years

In 2015, the financial autonomy of EURL MERLO D' BOSS (25.3%) 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
1.37 years 2015
2014
2015
Q1: 0.0 years
Med: 0.17 years
Q3: 2.24 years
Average +40 pts over 2 years

In 2015, the repayment capacity of EURL MERLO D' BOSS (1.37) 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 230.26. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2015) ?
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

230.264

Interest coverage (2015) ?
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

1.749

Liquidity indicators evolution
EURL MERLO D' BOSS

Sector positioning

Liquidity ratio
230.26 2015
2014
2015
Q1: 79.09
Med: 128.88
Q3: 213.71
Excellent +10 pts over 2 years

In 2015, the liquidity ratio of EURL MERLO D' BOSS (230.26) 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
1.75x 2015
2014
2015
Q1: 0.0x
Med: 0.43x
Q3: 7.19x
Good +30 pts over 2 years

In 2015, the interest coverage of EURL MERLO D' BOSS (1.8x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 32 days. Favorable situation: supplier credit is longer than customer credit by 12 days. WCR is negative (-113 days): operations structurally generate cash.

Operating WCR (2015) ?
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

-56 307 €

Customer credit (2015) ?
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

20 j

Supplier credit (2015) ?
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

32 j

Inventory turnover (2015) ?
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 (2015) ?
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

-113 j

WCR and payment terms evolution
EURL MERLO D' BOSS

Positioning of EURL MERLO D' BOSS in its sector

Comparison with sector Entretien et réparation de véhicules automobiles légers

Valuation estimate

Based on 1254 transactions of similar company sales (all years), the value of EURL MERLO D' BOSS is estimated at 84 203 € (range 39 679€ - 157 570€). With an EBITDA of 23 555€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.35x (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.

Estimated enterprise value 2015
1254 transactions
39k€ 84k€ 157k€
84 203 € Range: 39 679€ - 157 570€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
23 555 € × 4.0x
Estimation 93 954 €
42 484€ - 170 664€
Revenue Multiple 30%
179 326 € × 0.35x
Estimation 62 336 €
35 290€ - 108 593€
Net Income Multiple 20%
20 316 € × 4.6x
Estimation 92 627 €
39 254€ - 198 305€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1254 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 EURL MERLO D' BOSS with other companies in the same sector:

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

Frequently asked questions about EURL MERLO D' BOSS

What is the revenue of EURL MERLO D' BOSS ?

The revenue of EURL MERLO D' BOSS in 2015 is 179 k€.

Is EURL MERLO D' BOSS profitable?

Yes, EURL MERLO D' BOSS generated a net profit of 20 k€ in 2015.

Where is the headquarters of EURL MERLO D' BOSS ?

The headquarters of EURL MERLO D' BOSS is located in REVEL (38420), in the department Isere.

Where to find the tax return of EURL MERLO D' BOSS ?

The tax return of EURL MERLO D' BOSS 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 EURL MERLO D' BOSS operate?

EURL MERLO D' BOSS 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.