MARCHE AU CADRAN DE SAUGUES : revenue, balance sheet and financial ratios

MARCHE AU CADRAN DE SAUGUES is a French company founded 6 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in SAUGUES (43170), this company of category PME shows in 2024 a revenue of 169 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 - MARCHE AU CADRAN DE SAUGUES (SIREN 852923200)
Indicator 2024 2023 2022 2021 2020
Revenue 168 817 € 166 779 € 182 233 € 148 317 € 145 268 €
Net income 28 384 € 11 608 € 11 843 € 459 € -54 558 €
EBITDA 58 535 € 37 453 € 61 467 € 17 425 € -36 728 €
Net margin 16.8% 7.0% 6.5% 0.3% -37.6%

Revenue and income statement

In 2024, MARCHE AU CADRAN DE SAUGUES achieves revenue of 169 k€. Revenue is growing positively over 5 years (CAGR: +3.8%). Vs 2023: +1%. After deducting consumption (626 €), gross margin stands at 168 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 59 k€, representing 34.7% of revenue. Positive scissor effect: EBITDA margin improves by +12.2 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 28 k€, i.e. 16.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

168 817 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

168 191 €

EBITDA (2024) ?
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

58 535 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

33 130 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 384 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

34.4%

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 21%. 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 28%. The balance between equity and debt is satisfactory. 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 25.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

20.622%

Financial autonomy (2024) ?
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

27.985%

Cash flow / Revenue (2024) ?
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

25.402%

Repayment capacity (2024) ?
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

0.347

Asset age ratio (2024) ?
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

86.7%

Solvency indicators evolution
MARCHE AU CADRAN DE SAUGUES

Sector positioning

Debt ratio
20.62 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 41.32
Average -13 pts over 3 years

In 2024, the debt ratio of MARCHE AU CADRAN DE SAUGUES (20.62) 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
27.98% 2024
2022
2023
2024
Q1: 3.99%
Med: 27.87%
Q3: 55.09%
Good +12 pts over 3 years

In 2024, the financial autonomy of MARCHE AU CADRAN DE SAUGUES (28.0%) 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.

Repayment capacity
0.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Average +6 pts over 3 years

In 2024, the repayment capacity of MARCHE AU CADRAN DE SAUGUES (0.35) 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 226.56. 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 8.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

226.564

Interest coverage (2024) ?
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

8.441

Liquidity indicators evolution
MARCHE AU CADRAN DE SAUGUES

Sector positioning

Liquidity ratio
226.56 2024
2022
2023
2024
Q1: 121.4
Med: 202.74
Q3: 381.14
Good +15 pts over 3 years

In 2024, the liquidity ratio of MARCHE AU CADRAN DE SAUGUES (226.56) 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
8.44x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Excellent

In 2024, the interest coverage of MARCHE AU CADRAN DE SAUGUES (8.4x) 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: 246 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 681 days. Excellent situation: suppliers finance 435 days of the operating cycle (retail model). Overall, WCR represents 291 days of revenue, i.e. 137 k€ to permanently finance.

Operating WCR (2024) ?
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

136 543 €

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

246 j

Supplier credit (2024) ?
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

681 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

291 j

WCR and payment terms evolution
MARCHE AU CADRAN DE SAUGUES

Positioning of MARCHE AU CADRAN DE SAUGUES in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of MARCHE AU CADRAN DE SAUGUES is estimated at 90 228 € (range 41 210€ - 279 577€). With an EBITDA of 58 535€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
63 tx
41k€ 90k€ 279k€
90 228 € Range: 41 210€ - 279 577€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
58 535 € × 1.6x
Estimation 91 435 €
43 384€ - 361 905€
Revenue Multiple 30%
168 817 € × 0.68x
Estimation 114 862 €
43 783€ - 213 542€
Net Income Multiple 20%
28 384 € × 1.8x
Estimation 50 262 €
31 918€ - 172 813€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare MARCHE AU CADRAN DE SAUGUES with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about MARCHE AU CADRAN DE SAUGUES

What is the revenue of MARCHE AU CADRAN DE SAUGUES ?

The revenue of MARCHE AU CADRAN DE SAUGUES in 2024 is 169 k€.

Is MARCHE AU CADRAN DE SAUGUES profitable?

Yes, MARCHE AU CADRAN DE SAUGUES generated a net profit of 28 k€ in 2024.

Where is the headquarters of MARCHE AU CADRAN DE SAUGUES ?

The headquarters of MARCHE AU CADRAN DE SAUGUES is located in SAUGUES (43170), in the department Haute-Loire.

Where to find the tax return of MARCHE AU CADRAN DE SAUGUES ?

The tax return of MARCHE AU CADRAN DE SAUGUES 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 MARCHE AU CADRAN DE SAUGUES operate?

MARCHE AU CADRAN DE SAUGUES operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.