Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

MARCEL MULLER : revenue, balance sheet and financial ratios

MARCEL MULLER is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de viandes de boucherie. Based in HAGUENAU (67500), this company of category PME shows in 2022 a revenue of 7.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, MARCEL MULLER posts positive profitability over the latest financial year. Its financial structure is broadly in line with its sector.

Financial history - MARCEL MULLER (SIREN 538419060)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 7 216 269 € 7 820 528 € 7 735 741 € 8 379 189 € 8 946 883 € 10 027 564 € 9 212 058 €
Net income 209 061 € 179 016 € 147 058 € 40 705 € 163 210 € 148 583 € 149 600 €
EBITDA 308 851 € 231 890 € 232 453 € 83 352 € 213 006 € 212 627 € 207 642 €
Net margin 2.9% 2.3% 1.9% 0.5% 1.8% 1.5% 1.6%

Revenue and income statement

In 2022, MARCEL MULLER achieves revenue of 7.2 M€. Revenue is declining over the period 2018-2022 (CAGR: -5.2%). Slight decline of -8% vs 2021. After deducting consumption (4.7 M€), gross margin stands at 2.5 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 309 k€, representing 4.3% of revenue. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 209 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 216 269 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 515 805 €

EBITDA (2022) ?
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

308 851 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

272 339 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

209 061 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 31%. This ratio is slightly less favorable than the sector median (24.0%). Financial autonomy (= Equity / Total assets x 100) reaches 33%. This ratio is slightly less favorable than the sector median (36.3%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.6 years of cash flow to repay all financial debt. This ratio is slightly less favorable than the sector median (0.3 years). Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (1.2%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

30.67%

Financial autonomy (2022) ?
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

32.74%

Cash flow / Revenue (2022) ?
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

3.36%

Repayment capacity (2022) ?
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

0.6

Asset age ratio (2022) ?
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

20.4%

Solvency indicators evolution
MARCEL MULLER

Sector positioning

Debt ratio
30.67% 2022
Q1: 0.95%
Med: 23.99%
Q3: 81.89%
Average

In 2022, the debt ratio of MARCEL MULLER (30.7%) 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
32.74% 2022
Q1: 18.15%
Med: 36.33%
Q3: 54.36%
Average +11 pts over 3 years

In 2022, the financial autonomy of MARCEL MULLER (32.7%) 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
0.6 years 2022
Q1: 0.0 years
Med: 0.32 years
Q3: 2.7 years
Average -9 pts over 3 years

In 2022, the repayment capacity of MARCEL MULLER (0.60) 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 1.46. This ratio is slightly less favorable than the sector median (1.7). The interest coverage ratio (= EBIT / Interest expenses) is 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2022) ?
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

1.46

Interest coverage (2022) ?
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

0.43

Liquidity indicators evolution
MARCEL MULLER

Sector positioning

Liquidity ratio
1.46 2022
Q1: 1.29
Med: 1.68
Q3: 2.76
Average +11 pts over 3 years

In 2022, the liquidity ratio of MARCEL MULLER (1.46) 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
0.43x 2022
Q1: 0.0x
Med: 0.55x
Q3: 4.05x
Average -7 pts over 3 years

In 2022, the interest coverage of MARCEL MULLER (0.4x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 598 k€ to permanently finance.

Operating WCR (2022) ?
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

597 868 €

Customer credit (2022) ?
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

22 j

Supplier credit (2022) ?
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

36 j

Inventory turnover (2022) ?
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

9 j

WCR in days of revenue (2022) ?
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

30 j

WCR and payment terms evolution
MARCEL MULLER

Positioning of MARCEL MULLER in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de viandes de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 428 602€ to 2 337 270€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
428k€ 1145k€ 2337k€
1 145 895 € Range: 428 602€ - 2 337 270€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 viandes de boucherie)

Compare MARCEL MULLER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de viandes de boucherie

Top companies in Commerce de gros (commerce interentreprises) de viandes de boucherie

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de viandes de boucherie:

Top companies in Bas-Rhin

Largest companies by revenue in the department Bas-Rhin:

Voir le classement complet du département Bas-Rhin

Frequently asked questions about MARCEL MULLER

What is the revenue of MARCEL MULLER ?

The revenue of MARCEL MULLER in 2022 is 7.2 M€.

Is MARCEL MULLER profitable?

Yes, MARCEL MULLER generated a net profit of 209 k€ in 2022.

Where is the headquarters of MARCEL MULLER ?

The headquarters of MARCEL MULLER is located in HAGUENAU (67500), in the department Bas-Rhin.

Where to find the tax return of MARCEL MULLER ?

The tax return of MARCEL MULLER 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 MULLER operate?

MARCEL MULLER operates in the sector Commerce de gros (commerce interentreprises) de viandes de boucherie (NAF code 46.32A). See the 'Sector positioning' section above to compare the company with its competitors.