Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2015-12-16 (10 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: CHERBOURG-EN-COTENTIN (50100), Manche
MARCEL 50 : revenue, balance sheet and financial ratios
MARCEL 50 is a French company
founded 10 years ago,
specialized in the sector Restauration traditionnelle.
Based in CHERBOURG-EN-COTENTIN (50100),
this company of category PME
shows in 2020 a revenue of 818 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MARCEL 50 generates positive net income of 158 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
157 537 €
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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
55.212%
Financial autonomy (2024)
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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
41.363%
Asset age ratio (2024)
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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
Debt ratio
-487.453
-300.257
-247.833
2900.905
4058.935
1383.093
268.576
91.033
55.212
Financial autonomy
-21.773
-39.444
-52.834
2.54
1.771
4.998
18.059
31.871
41.363
Repayment capacity
-6.097
-15.244
None
5.589
6.058
None
None
None
None
Cash flow / Revenue
-20.008%
-4.961%
None%
6.161%
9.656%
None%
None%
None%
None%
Sector positioning
Debt ratio
55.212024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average-17 pts over 3 years
In 2024, the debt ratio of MARCEL 50 (55.21) 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
41.36%2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good+26 pts over 3 years
In 2024, the financial autonomy of MARCEL 50 (41.4%) 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 212.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
212.932
Liquidity indicators evolution MARCEL 50
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
86.617
65.614
70.28
89.559
138.153
168.044
167.142
176.814
212.932
Interest coverage
-9.066
-35.351
None
11.322
8.541
None
None
None
None
Sector positioning
Liquidity ratio
212.932024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good+13 pts over 3 years
In 2024, the liquidity ratio of MARCEL 50 (212.93) 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.
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: 542 days. Excellent situation: suppliers finance 542 days of the operating cycle (retail model).
Operating WCR (2024)
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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)
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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
542 j
Inventory turnover (2024)
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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 MARCEL 50
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
-53 613 €
-49 216 €
0 €
-6 045 €
53 942 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
5
4
0
4
5
0
0
0
0
Customer payment term (days)
0
0
2
0
0
0
0
0
0
Supplier payment term (days)
26
29
247
42
37
359
440
1203
542
Positioning of MARCEL 50 in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 698 transactions of similar company sales
in 2024,
the value of MARCEL 50 is estimated at
1 095 528 €
(range 546 736€ - 2 480 702€).
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 value2024
698 transactions
546k€1095k€2480k€
1 095 528 €Range: 546 736€ - 2 480 702€
NAF 5 année 2024
Valuation method used
Net Income Multiple
157 537 €
×
7.0x
=1 095 529 €
Range: 546 737€ - 2 480 702€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 698 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 (Restauration traditionnelle)
Compare MARCEL 50 with other companies in the same sector:
Yes, MARCEL 50 generated a net profit of 158 k€ in 2024.
Where is the headquarters of MARCEL 50 ?
The headquarters of MARCEL 50 is located in CHERBOURG-EN-COTENTIN (50100), in the department Manche.
Where to find the tax return of MARCEL 50 ?
The tax return of MARCEL 50 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 MARCEL 50 operate?
MARCEL 50 operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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