Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1987-10-15 (38 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: PARIS (75017), Paris
MARCIANO : revenue, balance sheet and financial ratios
MARCIANO is a French company
founded 38 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in PARIS (75017),
this company of category PME
shows in 2024 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MARCIANO achieves revenue of 1.5 M€. Revenue is declining over the period 2016-2024 (CAGR: -7.1%). Slight decline of -6% vs 2023. After deducting consumption (954 k€), gross margin stands at 509 k€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -132 k€, representing -9.0% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -273%, reducing margin by 13.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 1.1% 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
1 462 661 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
508 672 €
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
-132 202 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-21 355 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
16 005 €
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
-9.0%
Loading income statement...
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
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
31.335%
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
47.327%
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
-6.541%
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
-3.843
Asset age ratio (2024)
?
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
120.965
68.361
43.477
77.661
102.918
126.104
46.833
37.68
31.335
Financial autonomy
32.217
32.662
33.269
31.143
20.856
16.919
52.991
54.223
47.327
Repayment capacity
-19.791
14.54
12.108
-49.207
-1.316
-7.472
0.632
3.599
-3.843
Cash flow / Revenue
-2.367%
1.237%
1.759%
-0.791%
-46.397%
-5.765%
48.823%
7.746%
-6.541%
Sector positioning
Debt ratio
31.342024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average
In 2024, the debt ratio of MARCIANO (31.34) 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
47.33%2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good-5 pts over 3 years
In 2024, the financial autonomy of MARCIANO (47.3%) 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
-3.84 years2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Excellent-26 pts over 3 years
In 2024, the repayment capacity of MARCIANO (-3.84) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 174.80. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
174.804
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
-13.718
Liquidity indicators evolution MARCIANO
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
221.656
117.71
124.426
153.62
109.197
109.699
256.423
234.537
174.804
Interest coverage
-110.351
-19.068
-2.154
-64.984
-1.355
-7.466
-15.193
22.567
-13.718
Sector positioning
Liquidity ratio
174.82024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average-16 pts over 3 years
In 2024, the liquidity ratio of MARCIANO (174.80) 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
-13.72x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Average
In 2024, the interest coverage of MARCIANO (-13.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 165 days. Excellent situation: suppliers finance 165 days of the operating cycle (retail model). Inventory turnover is 394 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 340 days of revenue, i.e. 1.4 M€ to permanently finance. Notable WCR improvement over the period (-27%), freeing up cash.
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
1 380 913 €
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)
?
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
165 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
394 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
340 j
WCR and payment terms evolution MARCIANO
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 893 841 €
1 883 910 €
1 758 350 €
2 111 558 €
1 621 182 €
1 458 516 €
853 736 €
1 127 312 €
1 380 913 €
Inventory turnover (days)
212
302
330
349
605
461
249
328
394
Customer payment term (days)
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
121
189
199
235
442
461
98
88
165
Positioning of MARCIANO in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 68 transactions of similar company sales
in 2024,
the value of MARCIANO is estimated at
186 908 €
(range 124 447€ - 361 973€).
The price/revenue ratio is 0.19x
(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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
68 tx
124k€186k€361k€
186 908 €Range: 124 447€ - 361 973€
NAF 5 année 2024
Valuation detail by method
Ajustez les pondérations selon votre analyse
Revenue Multiple30%
1 462 661 €×0.19x
Estimation276 626 €
189 867€ - 539 322€
Net Income Multiple20%
16 005 €×3.3x
Estimation52 331 €
26 318€ - 95 951€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 68 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 d'habillement en magasin spécialisé)
Compare MARCIANO with other companies in the same sector:
Yes, MARCIANO generated a net profit of 16 k€ in 2024.
Where is the headquarters of MARCIANO ?
The headquarters of MARCIANO is located in PARIS (75017), in the department Paris.
Where to find the tax return of MARCIANO ?
The tax return of MARCIANO 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 MARCIANO operate?
MARCIANO operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart