MARGARITELLI FONTAINES : revenue, balance sheet and financial ratios

MARGARITELLI FONTAINES is a French company founded 64 years ago, specialized in the sector Sciage et rabotage du bois, hors imprégnation. Based in FONTAINES (71150), this company of category PME shows in 2024 a revenue of 28.5 M€. 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 - MARGARITELLI FONTAINES (SIREN 726220171)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 28 521 057 € 32 012 841 € 35 728 143 € 30 943 271 € 22 561 965 € 29 621 028 € 32 549 132 € 31 437 661 € 29 210 427 €
Net income -981 621 € -466 540 € 1 210 141 € 816 167 € -2 089 813 € 60 262 € 918 040 € 1 450 695 € 1 381 947 €
EBITDA -261 999 € 24 997 € 1 957 863 € 1 174 408 € -1 412 671 € 349 704 € 1 241 764 € 1 977 571 € 1 911 362 €
Net margin -3.4% -1.5% 3.4% 2.6% -9.3% 0.2% 2.8% 4.6% 4.7%

Revenue and income statement

In 2024, MARGARITELLI FONTAINES achieves revenue of 28.5 M€. Activity remains stable over the period (CAGR: -0.3%). Significant drop of -11% vs 2023. After deducting consumption (20.4 M€), gross margin stands at 8.1 M€, i.e. a rate of 28%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -262 k€, representing -0.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -982 k€ (-3.4% of revenue), which will impact equity.

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

28 521 057 €

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

8 106 088 €

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

-261 999 €

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

-740 076 €

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

-981 621 €

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

-0.9%

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 28.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

61.586%

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

44.153%

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

0.85%

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

28.744

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

36.0%

Solvency indicators evolution
MARGARITELLI FONTAINES

Sector positioning

Debt ratio
61.59 2024
2022
2023
2024
Q1: 12.44
Med: 33.52
Q3: 77.38
Average +19 pts over 3 years

In 2024, the debt ratio of MARGARITELLI FONTAINES (61.59) 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
44.15% 2024
2022
2023
2024
Q1: 36.8%
Med: 54.71%
Q3: 68.0%
Average -16 pts over 3 years

In 2024, the financial autonomy of MARGARITELLI FONTAINES (44.1%) 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
28.74 years 2024
2022
2023
2024
Q1: 0.02 years
Med: 2.22 years
Q3: 5.22 years
Watch +18 pts over 3 years

In 2024, the repayment capacity of MARGARITELLI FONTAINES (28.74) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 249.77. 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

249.768

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

-88.313

Liquidity indicators evolution
MARGARITELLI FONTAINES

Sector positioning

Liquidity ratio
249.77 2024
2022
2023
2024
Q1: 198.4
Med: 307.91
Q3: 455.22
Average

In 2024, the liquidity ratio of MARGARITELLI FONTAINES (249.77) 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
-88.31x 2024
2022
2023
2024
Q1: 0.05x
Med: 4.79x
Q3: 15.11x
Watch -47 pts over 3 years

In 2024, the interest coverage of MARGARITELLI FONTAINES (-88.3x) 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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 170 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 192 days of revenue, i.e. 15.2 M€ 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

15 248 783 €

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

27 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

89 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

170 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

192 j

WCR and payment terms evolution
MARGARITELLI FONTAINES

Positioning of MARGARITELLI FONTAINES in its sector

Comparison with sector Sciage et rabotage du bois, hors imprégnation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (34 transactions). This range of 2 782 039€ to 6 276 769€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2782k€ 4433k€ 6276k€
4 433 246 € Range: 2 782 039€ - 6 276 769€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 34 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 (Sciage et rabotage du bois, hors imprégnation)

Compare MARGARITELLI FONTAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Sciage et rabotage du bois, hors imprégnation

Frequently asked questions about MARGARITELLI FONTAINES

What is the revenue of MARGARITELLI FONTAINES ?

The revenue of MARGARITELLI FONTAINES in 2024 is 28.5 M€.

Is MARGARITELLI FONTAINES profitable?

MARGARITELLI FONTAINES recorded a net loss in 2024.

Where is the headquarters of MARGARITELLI FONTAINES ?

The headquarters of MARGARITELLI FONTAINES is located in FONTAINES (71150), in the department Saone-et-Loire.

Where to find the tax return of MARGARITELLI FONTAINES ?

The tax return of MARGARITELLI FONTAINES 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 MARGARITELLI FONTAINES operate?

MARGARITELLI FONTAINES operates in the sector Sciage et rabotage du bois, hors imprégnation (NAF code 16.10A). See the 'Sector positioning' section above to compare the company with its competitors.