LE MARCHAND DE COULEURS : revenue, balance sheet and financial ratios

LE MARCHAND DE COULEURS is a French company founded 28 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in VILLAINES-LA-JUHEL (53700), this company of category PME shows in 2023 a revenue of 450 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - LE MARCHAND DE COULEURS (SIREN 415306042)
Indicator 2023 2022 2021 2020 2019 2018
Revenue 449 610 € 764 257 € 1 165 498 € N/C N/C N/C
Net income -5 362 € 208 914 € 53 018 € 10 452 € 69 777 € -61 410 €
EBITDA 19 783 € 223 883 € 6 579 € N/C N/C N/C
Net margin -1.2% 27.3% 4.5% N/C N/C N/C

Revenue and income statement

In 2023, LE MARCHAND DE COULEURS achieves revenue of 450 k€. Revenue is declining over the period 2021-2023 (CAGR: -37.9%). Significant drop of -41% vs 2022. After deducting consumption (151 k€), gross margin stands at 298 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-41%), EBITDA varies by -91%, reducing margin by 24.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-1.2% 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

449 610 €

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

298 220 €

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

19 783 €

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

-5 158 €

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

-5 362 €

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

4.3%

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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.4 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 (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

108.86%

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

33.213%

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

4.236%

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

6.369

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

26.6%

Solvency indicators evolution
LE MARCHAND DE COULEURS

Sector positioning

Debt ratio
108.86 2023
2021
2022
2023
Q1: 0.02
Med: 11.62
Q3: 45.86
Average +50 pts over 3 years

In 2023, the debt ratio of LE MARCHAND DE COULEURS (108.86) 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
33.21% 2023
2021
2022
2023
Q1: 3.7%
Med: 28.85%
Q3: 52.33%
Good +30 pts over 3 years

In 2023, the financial autonomy of LE MARCHAND DE COULEURS (33.2%) 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
6.37 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.82 years
Watch

In 2023, the repayment capacity of LE MARCHAND DE COULEURS (6.37) 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 181.98. 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 13.2x. Operating income very largely covers interest expenses: high safety margin.

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

181.977

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

13.208

Liquidity indicators evolution
LE MARCHAND DE COULEURS

Sector positioning

Liquidity ratio
181.98 2023
2021
2022
2023
Q1: 142.83
Med: 206.2
Q3: 314.64
Average +30 pts over 3 years

In 2023, the liquidity ratio of LE MARCHAND DE COULEURS (181.98) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
13.21x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.37x
Excellent

In 2023, the interest coverage of LE MARCHAND DE COULEURS (13.2x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 76 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 107 k€ to permanently finance.

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

106 760 €

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

26 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

55 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

76 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

85 j

WCR and payment terms evolution
LE MARCHAND DE COULEURS

Positioning of LE MARCHAND DE COULEURS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of LE MARCHAND DE COULEURS is estimated at 64 187 € (range 24 252€ - 112 205€). With an EBITDA of 19 783€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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 2023
88 tx
24k€ 64k€ 112k€
64 187 € Range: 24 252€ - 112 205€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 783 € × 2.7x
Estimation 53 694 €
16 255€ - 92 930€
Revenue Multiple 30%
449 610 € × 0.18x
Estimation 81 677 €
37 582€ - 144 330€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare LE MARCHAND DE COULEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about LE MARCHAND DE COULEURS

What is the revenue of LE MARCHAND DE COULEURS ?

The revenue of LE MARCHAND DE COULEURS in 2023 is 450 k€.

Is LE MARCHAND DE COULEURS profitable?

LE MARCHAND DE COULEURS recorded a net loss in 2023.

Where is the headquarters of LE MARCHAND DE COULEURS ?

The headquarters of LE MARCHAND DE COULEURS is located in VILLAINES-LA-JUHEL (53700), in the department Mayenne.

Where to find the tax return of LE MARCHAND DE COULEURS ?

The tax return of LE MARCHAND DE COULEURS 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 LE MARCHAND DE COULEURS operate?

LE MARCHAND DE COULEURS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.