SIREN : 408478972
MARC LEMERCIER is a French company founded 29 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 3.6 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2018 |
|---|---|---|---|---|---|
| Revenue | 3 606 334 € | 2 835 642 € | 2 951 676 € | N/C | N/C |
| Net income | 684 863 € | 142 319 € | 469 268 € | 424 488 € | 204 853 € |
| EBITDA | 1 021 083 € | 236 062 € | 598 008 € | N/C | N/C |
| Net margin | 19.0% | 5.0% | 15.9% | N/C | N/C |
In 2024, MARC LEMERCIER achieves revenue of 3.6 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Vs 2023, growth of +27% (2.8 M€ -> 3.6 M€). After deducting consumption (652 k€), gross margin stands at 3.0 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.0 M€, representing 28.3% of revenue. Positive scissor effect: EBITDA margin improves by +20.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 685 k€, i.e. 19.0% of revenue. This profit can be retained or distributed to shareholders.
3 606 334 €
2 954 411 €
1 021 083 €
908 770 €
684 863 €
28.3%
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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 21.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
9.047%
74.152%
21.843%
0.284
24.4%
In 2024, the debt ratio of MARC LEMERCIER (9.05) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of MARC LEMERCIER (74.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of MARC LEMERCIER (0.28) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 452.70. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
452.701
0.023
In 2024, the liquidity ratio of MARC LEMERCIER (452.70) 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.
In 2024, the interest coverage of MARC LEMERCIER (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 114 days of revenue, i.e. 1.1 M€ to permanently finance.
1 138 952 €
44 j
76 j
97 j
114 j
Based on 101 transactions of similar company sales (all years), the value of MARC LEMERCIER is estimated at 1 932 840 € (range 587 773€ - 3 638 284€). With an EBITDA of 1 021 083€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 101 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MARC LEMERCIER with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of MARC LEMERCIER in 2024 is 3.6 M€.
Yes, MARC LEMERCIER generated a net profit of 685 k€ in 2024.
The headquarters of MARC LEMERCIER is located in PARIS (75009), in the department Paris.
The tax return of MARC LEMERCIER 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).
MARC LEMERCIER operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.