LE MATERIEL TECHNIQUE SA : revenue, balance sheet and financial ratios

LE MATERIEL TECHNIQUE SA is a French company founded 50 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in THIONVILLE (57100), this company of category PME shows in 2021 a revenue of 16.1 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 - LE MATERIEL TECHNIQUE SA (SIREN 305154817)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue N/C 16 077 832 € 13 656 608 € 10 566 483 € 10 949 675 € 10 177 131 € 8 589 253 €
Net income 524 992 € 496 233 € 178 893 € 226 901 € 134 828 € 161 119 € 76 941 €
EBITDA N/C 722 708 € 279 599 € 337 922 € 332 630 € 258 092 € 77 397 €
Net margin N/C 3.1% 1.3% 2.1% 1.2% 1.6% 0.9%

Revenue and income statement

In 2024, LE MATERIEL TECHNIQUE SA generates positive net income of 525 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 77 k€ -> 525 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

524 992 €

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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 6%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

5.549%

Financial autonomy (2024) ?
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

50.06%

Asset age ratio (2024) ?
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

22.6%

Solvency indicators evolution
LE MATERIEL TECHNIQUE SA

Sector positioning

Debt ratio
5.55 2024
2020
2021
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Good -16 pts over 3 years

In 2024, the debt ratio of LE MATERIEL TECHNIQUE SA (5.55) 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
50.06% 2024
2020
2021
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good +16 pts over 3 years

In 2024, the financial autonomy of LE MATERIEL TECHNIQUE SA (50.1%) 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
3.13 years 2021
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.85 years
Average +11 pts over 2 years

In 2021, the repayment capacity of LE MATERIEL TECHNIQUE SA (3.13) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

188.67

Liquidity indicators evolution
LE MATERIEL TECHNIQUE SA

Sector positioning

Liquidity ratio
188.67 2024
2020
2021
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average +8 pts over 3 years

In 2024, the liquidity ratio of LE MATERIEL TECHNIQUE SA (188.67) 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
2.17x 2021
2020
2021
Q1: 0.0x
Med: 0.43x
Q3: 3.12x
Good -9 pts over 2 years

In 2021, the interest coverage of LE MATERIEL TECHNIQUE SA (2.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 616 days. Excellent situation: suppliers finance 616 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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

616 j

Inventory turnover (2024) ?
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 MATERIEL TECHNIQUE SA

Positioning of LE MATERIEL TECHNIQUE SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 364 300€ to 2 642 133€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
364k€ 853k€ 2642k€
853 800 € Range: 364 300€ - 2 642 133€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare LE MATERIEL TECHNIQUE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about LE MATERIEL TECHNIQUE SA

What is the revenue of LE MATERIEL TECHNIQUE SA ?

The revenue of LE MATERIEL TECHNIQUE SA in 2021 is 16.1 M€.

Is LE MATERIEL TECHNIQUE SA profitable?

Yes, LE MATERIEL TECHNIQUE SA generated a net profit of 525 k€ in 2024.

Where is the headquarters of LE MATERIEL TECHNIQUE SA ?

The headquarters of LE MATERIEL TECHNIQUE SA is located in THIONVILLE (57100), in the department Moselle.

Where to find the tax return of LE MATERIEL TECHNIQUE SA ?

The tax return of LE MATERIEL TECHNIQUE SA 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 MATERIEL TECHNIQUE SA operate?

LE MATERIEL TECHNIQUE SA operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.