MARECHAL AVENIR & PARTICIPATIONS : revenue, balance sheet and financial ratios

MARECHAL AVENIR & PARTICIPATIONS is a French company founded 25 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LYON (69003), this company of category PME shows in 2025 a revenue of 10 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 - MARECHAL AVENIR & PARTICIPATIONS (SIREN 435077102)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 10 025 € 9 780 € 7 320 € 4 500 € 9 020 € 8 699 € 16 779 € 11 395 € 4 001 €
Net income 33 583 € 42 082 € 31 651 € 43 819 € 42 813 € 15 187 € 30 257 € 20 727 € 40 313 €
EBITDA -6 835 € -14 955 € -9 465 € -13 858 € -13 797 € -11 162 € -5 013 € -7 675 € -20 069 €
Net margin 335.0% 430.3% 432.4% 973.8% 474.6% 174.6% 180.3% 181.9% 1007.6%

Revenue and income statement

In 2025, MARECHAL AVENIR & PARTICIPATIONS achieves revenue of 10 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Vs 2024: +3%. After deducting consumption (0 €), gross margin stands at 10 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 -7 k€, representing -68.2% of revenue. Positive scissor effect: EBITDA margin improves by +84.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 335.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 025 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 025 €

EBITDA (2025) ?
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

-6 835 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-28 252 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

33 583 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-68.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 548.6% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.057%

Financial autonomy (2025) ?
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

66.406%

Cash flow / Revenue (2025) ?
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

548.628%

Repayment capacity (2025) ?
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

5.668

Asset age ratio (2025) ?
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

70.2%

Solvency indicators evolution
MARECHAL AVENIR & PARTICIPATIONS

Sector positioning

Debt ratio
49.06 2025
2023
2024
2025
Q1: 0.0
Med: 10.85
Q3: 162.77
Average

In 2025, the debt ratio of MARECHAL AVENIR & PARTICI... (49.06) 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
66.41% 2025
2023
2024
2025
Q1: 0.1%
Med: 17.42%
Q3: 66.27%
Excellent

In 2025, the financial autonomy of MARECHAL AVENIR & PARTICI... (66.4%) 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.

Repayment capacity
5.67 years 2025
2023
2024
2025
Q1: -1.53 years
Med: 0.0 years
Q3: 3.88 years
Average

In 2025, the repayment capacity of MARECHAL AVENIR & PARTICI... (5.67) 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 717.95. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

717.953

Interest coverage (2025) ?
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

-194.192

Liquidity indicators evolution
MARECHAL AVENIR & PARTICIPATIONS

Sector positioning

Liquidity ratio
717.95 2025
2023
2024
2025
Q1: 160.76
Med: 589.17
Q3: 3132.98
Good -17 pts over 3 years

In 2025, the liquidity ratio of MARECHAL AVENIR & PARTICI... (717.95) 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
-194.19x 2025
2023
2024
2025
Q1: -10.4x
Med: 0.0x
Q3: 5.46x
Watch

In 2025, the interest coverage of MARECHAL AVENIR & PARTICI... (-194.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Overall, WCR represents 767 days of revenue, i.e. 21 k€ to permanently finance. Over 2017-2025, WCR increased by +311%, requiring additional financing.

Operating WCR (2025) ?
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

21 353 €

Customer credit (2025) ?
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 (2025) ?
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

50 j

Inventory turnover (2025) ?
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 (2025) ?
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

767 j

WCR and payment terms evolution
MARECHAL AVENIR & PARTICIPATIONS

Positioning of MARECHAL AVENIR & PARTICIPATIONS in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Based on 258 transactions of similar company sales (all years), the value of MARECHAL AVENIR & PARTICIPATIONS is estimated at 79 169 € (range 25 250€ - 157 067€). The price/revenue ratio is 0.65x (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.

Estimated enterprise value 2025
258 transactions
25k€ 79k€ 157k€
79 169 € Range: 25 250€ - 157 067€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
10 025 € × 0.65x
Estimation 6 530 €
3 107€ - 10 859€
Net Income Multiple 20%
33 583 € × 5.6x
Estimation 188 130 €
58 465€ - 376 379€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 258 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 (Activités des marchands de biens immobiliers)

Compare MARECHAL AVENIR & PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about MARECHAL AVENIR & PARTICIPATIONS

What is the revenue of MARECHAL AVENIR & PARTICIPATIONS ?

The revenue of MARECHAL AVENIR & PARTICIPATIONS in 2025 is 10 k€.

Is MARECHAL AVENIR & PARTICIPATIONS profitable?

Yes, MARECHAL AVENIR & PARTICIPATIONS generated a net profit of 34 k€ in 2025.

Where is the headquarters of MARECHAL AVENIR & PARTICIPATIONS ?

The headquarters of MARECHAL AVENIR & PARTICIPATIONS is located in LYON (69003), in the department Rhone.

Where to find the tax return of MARECHAL AVENIR & PARTICIPATIONS ?

The tax return of MARECHAL AVENIR & PARTICIPATIONS 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 MARECHAL AVENIR & PARTICIPATIONS operate?

MARECHAL AVENIR & PARTICIPATIONS operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.