MARGARON SAS : revenue, balance sheet and financial ratios

MARGARON SAS is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail . Based in ROYBON (38940), this company of category PME shows in 2021 a revenue of 30.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MARGARON SAS (SIREN 413107442)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 30 715 595 € 25 702 870 € 25 020 155 € 22 480 714 € N/C 20 912 016 €
Net income 1 132 507 € 1 238 630 € 884 108 € 852 832 € 527 051 € 481 556 € 260 294 € 277 350 €
EBITDA N/C N/C 1 524 441 € 1 133 133 € 764 456 € 1 013 655 € N/C 687 032 €
Net margin N/C N/C 2.9% 3.3% 2.1% 2.1% N/C 1.3%

Revenue and income statement

In 2023, MARGARON SAS generates positive net income of 1.1 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 277 k€ -> 1.1 M€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 132 507 €

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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 1%. 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 37%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.403%

Financial autonomy (2023) ?
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

37.35%

Asset age ratio (2023) ?
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

27.0%

Solvency indicators evolution
MARGARON SAS

Sector positioning

Debt ratio
1.4 2023
2021
2022
2023
Q1: 6.5
Med: 45.73
Q3: 127.92
Excellent

In 2023, the debt ratio of MARGARON SAS (1.40) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
37.35% 2023
2021
2022
2023
Q1: 19.42%
Med: 37.28%
Q3: 56.05%
Good

In 2023, the financial autonomy of MARGARON SAS (37.4%) 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
0.0 years 2021
2021
Q1: 0.0 years
Med: 1.55 years
Q3: 5.65 years
Excellent

In 2021, the repayment capacity of MARGARON SAS (0.00) 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 156.23. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

156.234

Liquidity indicators evolution
MARGARON SAS

Sector positioning

Liquidity ratio
156.23 2023
2021
2022
2023
Q1: 134.74
Med: 212.01
Q3: 354.19
Average

In 2023, the liquidity ratio of MARGARON SAS (156.23) 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
0.22x 2021
2021
Q1: 0.0x
Med: 2.94x
Q3: 15.83x
Average

In 2021, the interest coverage of MARGARON SAS (0.2x) 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.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
MARGARON SAS

Positioning of MARGARON SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Valuation estimate

Based on 94 transactions of similar company sales (all years), the value of MARGARON SAS is estimated at 1 580 975 € (range 636 741€ - 4 132 665€). 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 2023
94 tx
636k€ 1580k€ 4132k€
1 580 975 € Range: 636 741€ - 4 132 665€
NAF 5 all-time

Valuation method used

Net Income Multiple
1 132 507 € × 1.4x = 1 580 976 €
Range: 636 741€ - 4 132 665€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 94 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 céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail )

Compare MARGARON SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail

Frequently asked questions about MARGARON SAS

What is the revenue of MARGARON SAS ?

The revenue of MARGARON SAS in 2021 is 30.7 M€.

Is MARGARON SAS profitable?

Yes, MARGARON SAS generated a net profit of 1.1 M€ in 2023.

Where is the headquarters of MARGARON SAS ?

The headquarters of MARGARON SAS is located in ROYBON (38940), in the department Isere.

Where to find the tax return of MARGARON SAS ?

The tax return of MARGARON SAS 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 MARGARON SAS operate?

MARGARON SAS operates in the sector Commerce de gros (commerce interentreprises) de céréales, de tabac non manufacturé, de semences et d'aliments pour le bétail (NAF code 46.21Z). See the 'Sector positioning' section above to compare the company with its competitors.