MAGLIBER : revenue, balance sheet and financial ratios

MAGLIBER is a French company founded 36 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in AUBIGNY-SUR-NERE (18700), this company of category PME shows in 2021 a revenue of 3.5 M€. 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

Financial history - MAGLIBER (SIREN 352487623)
Indicator 2021 2020 2019 2018 2017 2016 2015
Revenue 3 523 560 € 3 482 103 € 2 784 681 € 2 590 873 € 2 633 140 € 2 744 628 € 2 851 228 €
Net income -7 969 € 193 802 € -14 181 € 13 097 € 28 209 € 59 593 € 94 155 €
EBITDA 52 900 € 307 182 € 20 241 € -40 035 € 57 182 € 103 014 € 161 591 €
Net margin -0.2% 5.6% -0.5% 0.5% 1.1% 2.2% 3.3%

Revenue and income statement

In 2021, MAGLIBER achieves revenue of 3.5 M€. Revenue is growing positively over 7 years (CAGR: +3.6%). Vs 2020: +1%. After deducting consumption (2.2 M€), gross margin stands at 1.3 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 53 k€, representing 1.5% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -83%, reducing margin by 7.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -8 k€ (-0.2% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 523 560 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 331 203 €

EBITDA (2021) ?
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

52 900 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 090 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-7 969 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.5%

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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 256%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 20.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

255.857%

Financial autonomy (2021) ?
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

21.748%

Cash flow / Revenue (2021) ?
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

1.596%

Repayment capacity (2021) ?
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

20.5

Asset age ratio (2021) ?
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

36.2%

Solvency indicators evolution
MAGLIBER

Sector positioning

Debt ratio
255.86 2021
2019
2020
2021
Q1: 10.18
Med: 40.05
Q3: 102.92
Watch

In 2021, the debt ratio of MAGLIBER (255.86) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.75% 2021
2019
2020
2021
Q1: 26.63%
Med: 43.12%
Q3: 59.57%
Average

In 2021, the financial autonomy of MAGLIBER (21.8%) 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
20.5 years 2021
2019
2020
2021
Q1: 0.26 years
Med: 1.28 years
Q3: 3.19 years
Watch

In 2021, the repayment capacity of MAGLIBER (20.50) 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 286.61. 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 24.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

286.613

Interest coverage (2021) ?
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

24.308

Liquidity indicators evolution
MAGLIBER

Sector positioning

Liquidity ratio
286.61 2021
2019
2020
2021
Q1: 184.82
Med: 257.29
Q3: 360.07
Good +30 pts over 3 years

In 2021, the liquidity ratio of MAGLIBER (286.61) 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
24.31x 2021
2019
2020
2021
Q1: 0.18x
Med: 1.14x
Q3: 3.46x
Excellent

In 2021, the interest coverage of MAGLIBER (24.3x) 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: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 140 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 144 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2015-2021, WCR increased by +58%, requiring additional financing.

Operating WCR (2021) ?
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

1 410 657 €

Customer credit (2021) ?
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

3 j

Supplier credit (2021) ?
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

43 j

Inventory turnover (2021) ?
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

140 j

WCR in days of revenue (2021) ?
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

144 j

WCR and payment terms evolution
MAGLIBER

Positioning of MAGLIBER in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (43 transactions). This range of 177 447€ to 722 666€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
177k€ 259k€ 722k€
259 501 € Range: 177 447€ - 722 666€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 43 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 détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare MAGLIBER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about MAGLIBER

What is the revenue of MAGLIBER ?

The revenue of MAGLIBER in 2021 is 3.5 M€.

Is MAGLIBER profitable?

MAGLIBER recorded a net loss in 2021.

Where is the headquarters of MAGLIBER ?

The headquarters of MAGLIBER is located in AUBIGNY-SUR-NERE (18700), in the department Cher.

Where to find the tax return of MAGLIBER ?

The tax return of MAGLIBER 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 MAGLIBER operate?

MAGLIBER operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.