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FABRIQUE DE MEUBLES MARTHE FRERES : revenue, balance sheet and financial ratios

FABRIQUE DE MEUBLES MARTHE FRERES is a French company founded 69 years ago, specialized in the sector Commerce de détail de meubles. Based in PARIS (75001), this company of category PME shows in 2022 a revenue of 1.3 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 - FABRIQUE DE MEUBLES MARTHE FRERES (SIREN 957200058)
Indicator 2022 2021 2020 2018
Revenue 1 323 112 € N/C N/C N/C
Net income 42 811 € 59 042 € 87 314 € -285 €
EBITDA 51 118 € N/C N/C N/C
Net margin 3.2% N/C N/C N/C

Revenue and income statement

In 2022, FABRIQUE DE MEUBLES MARTHE FRERES achieves revenue of 1.3 M€. After deducting consumption (616 k€), gross margin stands at 707 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 51 k€, representing 3.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 323 112 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

706 739 €

EBITDA (2022) ?
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

51 118 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

40 635 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

42 811 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.9%

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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 91%. Debt level is high: negotiating margin with banks is reduced. 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 4.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

90.71%

Financial autonomy (2022) ?
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

32.494%

Cash flow / Revenue (2022) ?
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

4.225%

Repayment capacity (2022) ?
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

4.772

Asset age ratio (2022) ?
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

15.0%

Solvency indicators evolution
FABRIQUE DE MEUBLES MARTHE FRERES

Sector positioning

Debt ratio
90.71 2022
2020
2021
2022
Q1: 3.01
Med: 33.75
Q3: 108.56
Average +9 pts over 3 years

In 2022, the debt ratio of FABRIQUE DE MEUBLES MARTH... (90.71) 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
32.49% 2022
2020
2021
2022
Q1: 11.03%
Med: 27.57%
Q3: 46.91%
Good +8 pts over 3 years

In 2022, the financial autonomy of FABRIQUE DE MEUBLES MARTH... (32.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
4.77 years 2022
2022
Q1: 0.0 years
Med: 0.76 years
Q3: 2.91 years
Watch

In 2022, the repayment capacity of FABRIQUE DE MEUBLES MARTH... (4.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 230.85. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2022) ?
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

230.852

Interest coverage (2022) ?
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

1.168

Liquidity indicators evolution
FABRIQUE DE MEUBLES MARTHE FRERES

Sector positioning

Liquidity ratio
230.85 2022
2020
2021
2022
Q1: 113.85
Med: 155.36
Q3: 239.66
Good +27 pts over 3 years

In 2022, the liquidity ratio of FABRIQUE DE MEUBLES MARTH... (230.85) 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
1.17x 2022
2022
Q1: 0.0x
Med: 0.99x
Q3: 3.87x
Good

In 2022, the interest coverage of FABRIQUE DE MEUBLES MARTH... (1.2x) 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: 20 days. The company must finance 3 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-11 days): operations structurally generate cash.

Operating WCR (2022) ?
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

-40 964 €

Customer credit (2022) ?
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 (2022) ?
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

20 j

Inventory turnover (2022) ?
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

23 j

WCR in days of revenue (2022) ?
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

-11 j

WCR and payment terms evolution
FABRIQUE DE MEUBLES MARTHE FRERES

Positioning of FABRIQUE DE MEUBLES MARTHE FRERES in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of FABRIQUE DE MEUBLES MARTHE FRERES is estimated at 197 425 € (range 83 992€ - 336 515€). With an EBITDA of 51 118€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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 2022
61 tx
83k€ 197k€ 336k€
197 425 € Range: 83 992€ - 336 515€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 118 € × 2.4x
Estimation 122 083 €
42 015€ - 255 828€
Revenue Multiple 30%
1 323 112 € × 0.27x
Estimation 356 777 €
173 568€ - 503 024€
Net Income Multiple 20%
42 811 € × 3.4x
Estimation 146 755 €
54 573€ - 288 471€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Commerce de détail de meubles)

Compare FABRIQUE DE MEUBLES MARTHE FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about FABRIQUE DE MEUBLES MARTHE FRERES

What is the revenue of FABRIQUE DE MEUBLES MARTHE FRERES ?

The revenue of FABRIQUE DE MEUBLES MARTHE FRERES in 2022 is 1.3 M€.

Is FABRIQUE DE MEUBLES MARTHE FRERES profitable?

Yes, FABRIQUE DE MEUBLES MARTHE FRERES generated a net profit of 43 k€ in 2022.

Where is the headquarters of FABRIQUE DE MEUBLES MARTHE FRERES ?

The headquarters of FABRIQUE DE MEUBLES MARTHE FRERES is located in PARIS (75001), in the department Paris.

Where to find the tax return of FABRIQUE DE MEUBLES MARTHE FRERES ?

The tax return of FABRIQUE DE MEUBLES MARTHE FRERES 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 FABRIQUE DE MEUBLES MARTHE FRERES operate?

FABRIQUE DE MEUBLES MARTHE FRERES operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.