Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2006-10-24 (19 years)Status: ActiveBusiness sector: Construction de maisons individuellesLocation: BENOITVILLE (50340), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LE MARCHAND SAS : revenue, balance sheet and financial ratios
LE MARCHAND SAS is a French company
founded 19 years ago,
specialized in the sector Construction de maisons individuelles.
Based in BENOITVILLE (50340),
this company of category PME
shows in 2017 a revenue of 2.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LE MARCHAND SAS (SIREN 492717491)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
2 322 055 €
N/C
Net income
335 346 €
150 474 €
16 347 €
58 317 €
17 719 €
101 396 €
77 969 €
181 891 €
-106 841 €
61 821 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
-91 513 €
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
-4.6%
N/C
Revenue and income statement
In 2025, LE MARCHAND SAS generates positive net income of 335 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 62 k€ -> 335 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
335 346 €
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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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Item
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 9%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
8.823%
Financial autonomy (2025)
?
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
46.634%
Asset age ratio (2025)
?
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
2024
2025
Debt ratio
39.194
58.57
27.779
14.827
11.606
9.005
12.927
13.343
12.199
8.823
Financial autonomy
39.616
25.769
38.222
43.803
46.307
41.929
41.557
38.73
40.424
46.634
Repayment capacity
None
-1.892
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
-3.877%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
8.822025
2023
2024
2025
Q1: 0.61
Med: 12.76
Q3: 36.19
Good-9 pts over 3 years
In 2025, the debt ratio of LE MARCHAND SAS (8.82) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
46.63%2025
2023
2024
2025
Q1: 16.67%
Med: 36.28%
Q3: 57.14%
Good-5 pts over 3 years
In 2025, the financial autonomy of LE MARCHAND SAS (46.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 180.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
180.383
Liquidity indicators evolution LE MARCHAND SAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
159.342
126.424
153.274
152.25
164.972
154.098
155.731
162.062
156.25
180.383
Interest coverage
None
-3.773
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
180.382025
2023
2024
2025
Q1: 139.03
Med: 206.3
Q3: 306.63
Average
In 2025, the liquidity ratio of LE MARCHAND SAS (180.38) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution LE MARCHAND SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
0 €
388 364 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
55
0
0
0
0
0
0
0
0
Customer payment term (days)
0
43
0
0
0
0
0
0
0
0
Supplier payment term (days)
0
70
0
0
0
0
0
0
0
0
Positioning of LE MARCHAND SAS in its sector
Comparison with sector Construction de maisons individuelles
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of LE MARCHAND SAS is estimated at
832 424 €
(range 282 196€ - 2 684 347€).
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 value2025
113 transactions
282k€832k€2684k€
832 424 €Range: 282 196€ - 2 684 347€
NAF 5 all-time
Valuation method used
Net Income Multiple
335 346 €
×
2.5x
=832 424 €
Range: 282 197€ - 2 684 347€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)
Compare LE MARCHAND SAS with other companies in the same sector:
Yes, LE MARCHAND SAS generated a net profit of 335 k€ in 2025.
Where is the headquarters of LE MARCHAND SAS ?
The headquarters of LE MARCHAND SAS is located in BENOITVILLE (50340), in the department Manche.
Where to find the tax return of LE MARCHAND SAS ?
The tax return of LE MARCHAND SAS 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 SAS operate?
LE MARCHAND SAS operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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