SIREN : 791162555
LE MARCEL is a French company founded 13 years ago, specialized in the sector Débits de boissons. Based in DOZULE (14430), this company of category PME shows in 2019 a revenue of 257 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 256 636 € | 90 441 € | 115 920 € | 116 046 € |
| Net income | 16 329 € | 66 025 € | 4 507 € | 1 566 € |
| EBITDA | 27 726 € | 4 049 € | 10 092 € | 6 160 € |
| Net margin | 6.4% | 73.0% | 3.9% | 1.3% |
In 2019, LE MARCEL achieves revenue of 257 k€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +30.3%. Vs 2018, growth of +184% (90 k€ -> 257 k€). After deducting consumption (119 k€), gross margin stands at 138 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 28 k€, representing 10.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 6.4% of revenue. This profit can be retained or distributed to shareholders.
256 636 €
137 967 €
27 726 €
20 521 €
16 329 €
10.8%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
13.033%
9.079%
7.444%
0.616
84.0%
In 2019, the debt ratio of LE MARCEL (13.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of LE MARCEL (9.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2019, the repayment capacity of LE MARCEL (0.62) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 109.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
109.183
0.0
In 2019, the liquidity ratio of LE MARCEL (109.18) 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.
In 2019, the interest coverage of LE MARCEL (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-21 days): operations structurally generate cash. Notable WCR improvement over the period (-45%), freeing up cash.
-15 175 €
8 j
19 j
1 j
-21 j
Based on 132 transactions of similar company sales in 2019, the value of LE MARCEL is estimated at 197 516 € (range 127 296€ - 309 121€). With an EBITDA of 27 726€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.86x (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.
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This estimate is based on the analysis of 132 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare LE MARCEL with other companies in the same sector:
The revenue of LE MARCEL in 2019 is 257 k€.
Yes, LE MARCEL generated a net profit of 16 k€ in 2019.
The headquarters of LE MARCEL is located in DOZULE (14430), in the department Calvados.
The tax return of LE MARCEL 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).
LE MARCEL operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.