Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 2014-09-12 (11 years)Status: ActiveBusiness sector: Autres activités de soutien aux entreprises n.c.a.Location: SERRES-CASTET (64121), Pyrenees-Atlantiques
EXAMECA MESURE : revenue, balance sheet and financial ratios
EXAMECA MESURE is a French company
founded 11 years ago,
specialized in the sector Autres activités de soutien aux entreprises n.c.a..
Based in SERRES-CASTET (64121),
this company of category ETI
shows in 2023 a revenue of 1.9 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - EXAMECA MESURE (SIREN 804808020)
Indicator
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
1 890 549 €
2 019 927 €
1 589 551 €
35 694 910 €
7 500 917 €
3 656 296 €
3 472 996 €
3 063 046 €
Net income
-170 257 €
-249 631 €
-324 139 €
-4 369 215 €
890 090 €
294 850 €
160 004 €
87 365 €
EBITDA
16 946 €
5 458 €
-108 400 €
-3 560 222 €
1 561 987 €
478 677 €
369 889 €
182 257 €
Net margin
-9.0%
-12.4%
-20.4%
-12.2%
11.9%
8.1%
4.6%
2.9%
Revenue and income statement
In 2023, EXAMECA MESURE achieves revenue of 1.9 M€. Revenue is declining over the period 2016-2023 (CAGR: -6.7%). Slight decline of -6% vs 2022. After deducting consumption (435 k€), gross margin stands at 1.5 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 17 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -170 k€ (-9.0% of revenue), which will impact equity.
Revenue (2023)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
1 890 549 €
Gross margin (2023)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
1 455 098 €
EBITDA (2023)
?
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
16 946 €
EBIT (2023)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-255 603 €
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-170 257 €
EBITDA margin (2023)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
0.9%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 69%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2023)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.0%
Financial autonomy (2023)
?
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
69.44%
Cash flow / Revenue (2023)
?
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
5.399%
Repayment capacity (2023)
?
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
0.0
Asset age ratio (2023)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Debt ratio
41.556
42.809
0.0
0.0
0.03
0.0
0.0
0.0
Financial autonomy
50.146
53.928
40.961
43.439
61.642
55.912
69.296
69.44
Repayment capacity
4.044
2.388
0.0
0.0
-0.002
0.0
0.0
0.0
Cash flow / Revenue
6.506%
10.916%
10.165%
14.475%
-10.547%
-4.744%
1.949%
5.399%
Sector positioning
Debt ratio
0.02023
2021
2022
2023
Q1: 0.0
Med: 5.99
Q3: 56.99
Excellent
In 2023, the debt ratio of EXAMECA MESURE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
69.44%2023
2021
2022
2023
Q1: 5.84%
Med: 31.54%
Q3: 66.25%
Excellent+8 pts over 3 years
In 2023, the financial autonomy of EXAMECA MESURE (69.4%) 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
0.0 years2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Excellent
In 2023, the repayment capacity of EXAMECA MESURE (0.00) 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 303.28. 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 3.6x. Financial charges are adequately covered by operations.
Liquidity ratio (2023)
?
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
303.278
Interest coverage (2023)
?
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
3.629
Liquidity indicators evolution EXAMECA MESURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
344.841
428.112
151.822
161.997
224.557
198.966
301.502
303.278
Interest coverage
2.068
0.919
1.002
0.363
-14.837
-2.805
13.375
3.629
Sector positioning
Liquidity ratio
303.282023
2021
2022
2023
Q1: 119.92
Med: 220.79
Q3: 547.18
Good+9 pts over 3 years
In 2023, the liquidity ratio of EXAMECA MESURE (303.28) 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
3.63x2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.32x
Excellent+50 pts over 3 years
In 2023, the interest coverage of EXAMECA MESURE (3.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 152 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 350 days of revenue, i.e. 1.8 M€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.
Operating WCR (2023)
?
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
1 840 185 €
Customer credit (2023)
?
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
68 j
Supplier credit (2023)
?
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
115 j
Inventory turnover (2023)
?
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
152 j
WCR in days of revenue (2023)
?
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
350 j
WCR and payment terms evolution EXAMECA MESURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
Operating WCR
2 356 708 €
2 236 471 €
1 821 457 €
2 309 682 €
19 525 473 €
1 500 902 €
1 918 466 €
1 840 185 €
Inventory turnover (days)
126
85
212
89
240
282
178
152
Customer payment term (days)
137
127
130
108
21
145
98
68
Supplier payment term (days)
78
56
71
56
74
43
91
115
Positioning of EXAMECA MESURE in its sector
Comparison with sector Autres activités de soutien aux entreprises n.c.a.
Valuation estimate
Based on 131 transactions of similar company sales
(all years),
the value of EXAMECA MESURE is estimated at
304 188 €
(range 141 695€ - 566 244€).
With an EBITDA of 16 946€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.36x
(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 value2023
131 transactions
141k€304k€566k€
304 188 €Range: 141 695€ - 566 244€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
16 946 €×4.8x
Estimation82 185 €
24 678€ - 141 383€
Revenue Multiple30%
1 890 549 €×0.36x
Estimation674 194 €
336 726€ - 1 274 348€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)
Compare EXAMECA MESURE with other companies in the same sector:
The headquarters of EXAMECA MESURE is located in SERRES-CASTET (64121), in the department Pyrenees-Atlantiques.
Where to find the tax return of EXAMECA MESURE ?
The tax return of EXAMECA MESURE 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 EXAMECA MESURE operate?
EXAMECA MESURE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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