GROUPE MECANIQUE DECOUPAGE : revenue, balance sheet and financial ratios

GROUPE MECANIQUE DECOUPAGE is a French company founded 34 years ago, specialized in the sector Activités des sièges sociaux. Based in BOULOGNE-BILLANCOURT (92100), this company of category ETI shows in 2023 a revenue of 2.3 M€. 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 - GROUPE MECANIQUE DECOUPAGE (SIREN 387655764)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 334 920 € 2 042 168 € 1 740 676 € 1 531 519 € 1 626 989 € 1 970 692 € 1 871 647 € 1 885 183 €
Net income 22 855 330 € -21 271 004 € -40 090 763 € -7 649 528 € -3 117 249 € 2 426 612 € 5 690 871 € 3 674 847 €
EBITDA -7 091 584 € -6 392 252 € -9 256 080 € -4 519 061 € -2 792 811 € -4 271 307 € -2 030 645 € -4 395 461 €
Net margin 978.8% -1041.6% -2303.2% -499.5% -191.6% 123.1% 304.1% 194.9%

Revenue and income statement

In 2023, GROUPE MECANIQUE DECOUPAGE achieves revenue of 2.3 M€. Revenue is growing positively over 8 years (CAGR: +3.1%). Vs 2022, growth of +14% (2.0 M€ -> 2.3 M€). After deducting consumption (2 k€), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7.1 M€, representing -303.7% of revenue. Positive scissor effect: EBITDA margin improves by +9.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22.9 M€, i.e. 978.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 334 920 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 332 497 €

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

-7 091 584 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 604 168 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 855 330 €

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

-303.7%

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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 527%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

527.269%

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

15.864%

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

-304.01%

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

-56.012

Asset age ratio (2023) ?
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

38.5%

Solvency indicators evolution
GROUPE MECANIQUE DECOUPAGE

Sector positioning

Debt ratio
527.27 2023
2021
2022
2023
Q1: 0.15
Med: 18.7
Q3: 101.8
Average +50 pts over 3 years

In 2023, the debt ratio of GROUPE MECANIQUE DECOUPAGE (527.27) 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
15.86% 2023
2021
2022
2023
Q1: 13.7%
Med: 51.31%
Q3: 84.16%
Average

In 2023, the financial autonomy of GROUPE MECANIQUE DECOUPAGE (15.9%) 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
-56.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.21 years
Q3: 3.84 years
Excellent

In 2023, the repayment capacity of GROUPE MECANIQUE DECOUPAGE (-56.01) 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 9881.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

9881.435

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

-211.6

Liquidity indicators evolution
GROUPE MECANIQUE DECOUPAGE

Sector positioning

Liquidity ratio
9881.43 2023
2021
2022
2023
Q1: 110.28
Med: 414.47
Q3: 1925.09
Excellent

In 2023, the liquidity ratio of GROUPE MECANIQUE DECOUPAGE (9881.43) 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
-211.6x 2023
2021
2022
2023
Q1: -38.49x
Med: 0.0x
Q3: 2.71x
Average

In 2023, the interest coverage of GROUPE MECANIQUE DECOUPAGE (-211.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 28274 days of revenue, i.e. 183.4 M€ to permanently finance. Over 2016-2023, WCR increased by +38%, requiring additional financing.

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

183 381 978 €

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

36 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

25 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

0 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

28274 j

WCR and payment terms evolution
GROUPE MECANIQUE DECOUPAGE

Positioning of GROUPE MECANIQUE DECOUPAGE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 89 transactions of similar company sales in 2023, the value of GROUPE MECANIQUE DECOUPAGE is estimated at 62 302 609 € (range 29 630 884€ - 143 255 375€). The price/revenue ratio is 0.52x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
89 tx
29630k€ 62302k€ 143255k€
62 302 609 € Range: 29 630 884€ - 143 255 375€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 334 920 € × 0.52x
Estimation 1 222 513 €
500 094€ - 2 166 588€
Net Income Multiple 20%
22 855 330 € × 6.7x
Estimation 153 922 754 €
73 327 069€ - 354 888 556€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 89 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 (Activités des sièges sociaux)

Compare GROUPE MECANIQUE DECOUPAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about GROUPE MECANIQUE DECOUPAGE

What is the revenue of GROUPE MECANIQUE DECOUPAGE ?

The revenue of GROUPE MECANIQUE DECOUPAGE in 2023 is 2.3 M€.

Is GROUPE MECANIQUE DECOUPAGE profitable?

Yes, GROUPE MECANIQUE DECOUPAGE generated a net profit of 22.9 M€ in 2023.

Where is the headquarters of GROUPE MECANIQUE DECOUPAGE ?

The headquarters of GROUPE MECANIQUE DECOUPAGE is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of GROUPE MECANIQUE DECOUPAGE ?

The tax return of GROUPE MECANIQUE DECOUPAGE 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 GROUPE MECANIQUE DECOUPAGE operate?

GROUPE MECANIQUE DECOUPAGE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.