LES MAITRES PATIGOUSTIERS : revenue, balance sheet and financial ratios

LES MAITRES PATIGOUSTIERS is a French company founded 35 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in PONT-A-MARCQ (59710), this company of category PME shows in 2023 a revenue of 22 k€. 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 - LES MAITRES PATIGOUSTIERS (SIREN 378369656)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 628 € -12 326 € -25 530 € -9 553 € 45 241 € 10 076 € 49 590 € 17 734 €
Net income -15 599 € -432 € 2 758 € -1 812 € 11 561 € -132 € 4 679 € 1 318 €
EBITDA -6 249 € 874 € 4 479 € -69 € 14 996 € 1 770 € 6 310 € 2 538 €
Net margin -72.1% 3.5% -10.8% 19.0% 25.6% -1.3% 9.4% 7.4%

Revenue and income statement

In 2023, LES MAITRES PATIGOUSTIERS achieves revenue of 22 k€. Revenue is growing positively over 8 years (CAGR: +2.9%). Vs 2022, growth of +275% (-12 k€ -> 22 k€). After deducting consumption (-9 k€), gross margin stands at 31 k€, i.e. a rate of 144%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -6 k€, representing -28.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -16 k€ (-72.1% 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

21 628 €

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

31 073 €

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

-6 249 €

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

-6 423 €

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

-15 599 €

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

-28.9%

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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 1198%. 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 5%. 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

1197.532%

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

5.007%

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

-72.124%

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

-12.255

Solvency indicators evolution
LES MAITRES PATIGOUSTIERS

Sector positioning

Debt ratio
1197.53 2023
2021
2022
2023
Q1: 0.0
Med: 5.99
Q3: 56.99
Average

In 2023, the debt ratio of LES MAITRES PATIGOUSTIERS (1197.53) 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
5.01% 2023
2021
2022
2023
Q1: 5.84%
Med: 31.54%
Q3: 66.25%
Average

In 2023, the financial autonomy of LES MAITRES PATIGOUSTIERS (5.0%) 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
-12.26 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.3 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of LES MAITRES PATIGOUSTIERS (-12.26) 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 285.12. 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

285.121

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

-168.619

Liquidity indicators evolution
LES MAITRES PATIGOUSTIERS

Sector positioning

Liquidity ratio
285.12 2023
2021
2022
2023
Q1: 119.92
Med: 220.79
Q3: 547.18
Good

In 2023, the liquidity ratio of LES MAITRES PATIGOUSTIERS (285.12) 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.

Interest coverage
-168.62x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.32x
Average -50 pts over 3 years

In 2023, the interest coverage of LES MAITRES PATIGOUSTIERS (-168.6x) 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: 674 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 360 days. The gap of 314 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 625 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1499 days of revenue, i.e. 90 k€ to permanently finance. Over 2016-2023, WCR increased by +40%, 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

90 080 €

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

674 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

360 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

625 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

1499 j

WCR and payment terms evolution
LES MAITRES PATIGOUSTIERS

Positioning of LES MAITRES PATIGOUSTIERS in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of LES MAITRES PATIGOUSTIERS is estimated at 7 712 € (range 3 852€ - 14 578€). The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
131 transactions
3k€ 7k€ 14k€
7 712 € Range: 3 852€ - 14 578€
NAF 5 all-time

Valuation method used

Revenue Multiple
21 628 € × 0.36x = 7 713 €
Range: 3 852€ - 14 579€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare LES MAITRES PATIGOUSTIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about LES MAITRES PATIGOUSTIERS

What is the revenue of LES MAITRES PATIGOUSTIERS ?

The revenue of LES MAITRES PATIGOUSTIERS in 2023 is 22 k€.

Is LES MAITRES PATIGOUSTIERS profitable?

LES MAITRES PATIGOUSTIERS recorded a net loss in 2023.

Where is the headquarters of LES MAITRES PATIGOUSTIERS ?

The headquarters of LES MAITRES PATIGOUSTIERS is located in PONT-A-MARCQ (59710), in the department Nord.

Where to find the tax return of LES MAITRES PATIGOUSTIERS ?

The tax return of LES MAITRES PATIGOUSTIERS 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 LES MAITRES PATIGOUSTIERS operate?

LES MAITRES PATIGOUSTIERS operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.