MARIE CECILE : revenue, balance sheet and financial ratios

MARIE CECILE is a French company founded 38 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in SOLESMES (72300), this company of category PME shows in 2025 a revenue of 247 k€. 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 - MARIE CECILE (SIREN 343307807)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 247 200 € 247 200 € 247 200 € 247 200 € 230 000 € 159 600 € 144 000 € 144 000 € 144 000 €
Net income -112 910 € 301 € 885 € 97 966 € 27 936 € 129 078 € 332 871 € 152 539 € 233 394 €
EBITDA 74 796 € 87 373 € 71 660 € 77 169 € 108 652 € 79 769 € 93 908 € 90 658 € 92 185 €
Net margin -45.7% 0.1% 0.4% 39.6% 12.1% 80.9% 231.2% 105.9% 162.1%

Revenue and income statement

In 2025, MARIE CECILE achieves revenue of 247 k€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 247 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 75 k€, representing 30.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -14%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -113 k€ (-45.7% of revenue), which will impact equity.

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

247 200 €

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

247 200 €

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

74 796 €

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

74 764 €

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

-112 910 €

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

30.3%

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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 0%. 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 99%. 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 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.2% 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

0.206%

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

99.458%

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

35.231%

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

0.083

Solvency indicators evolution
MARIE CECILE

Sector positioning

Debt ratio
0.21 2025
2023
2024
2025
Q1: 0.0
Med: 8.53
Q3: 78.7
Good -23 pts over 3 years

In 2025, the debt ratio of MARIE CECILE (0.21) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
99.46% 2025
2023
2024
2025
Q1: 0.0%
Med: 14.37%
Q3: 49.66%
Excellent

In 2025, the financial autonomy of MARIE CECILE (99.5%) 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
0.08 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Average

In 2025, the repayment capacity of MARIE CECILE (0.08) 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 7735.33. 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

7735.326

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

0.0

Liquidity indicators evolution
MARIE CECILE

Sector positioning

Liquidity ratio
7735.33 2025
2023
2024
2025
Q1: 51.81
Med: 150.57
Q3: 482.77
Excellent

In 2025, the liquidity ratio of MARIE CECILE (7735.33) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 3.93x
Average

In 2025, the interest coverage of MARIE CECILE (0.0x) 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: 98 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). Overall, WCR represents 621 days of revenue, i.e. 427 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

426 556 €

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

98 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

621 j

WCR and payment terms evolution
MARIE CECILE

Positioning of MARIE CECILE in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of MARIE CECILE is estimated at 316 933 € (range 191 837€ - 609 472€). With an EBITDA of 74 796€, the sector multiple of 5.3x is applied. The price/revenue ratio is 0.75x (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
261 transactions
191k€ 316k€ 609k€
316 933 € Range: 191 837€ - 609 472€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
74 796 € × 5.3x
Estimation 396 220 €
231 234€ - 773 374€
Revenue Multiple 30%
247 200 € × 0.75x
Estimation 184 789 €
126 176€ - 336 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare MARIE CECILE with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about MARIE CECILE

What is the revenue of MARIE CECILE ?

The revenue of MARIE CECILE in 2025 is 247 k€.

Is MARIE CECILE profitable?

MARIE CECILE recorded a net loss in 2025.

Where is the headquarters of MARIE CECILE ?

The headquarters of MARIE CECILE is located in SOLESMES (72300), in the department Sarthe.

Where to find the tax return of MARIE CECILE ?

The tax return of MARIE CECILE 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 MARIE CECILE operate?

MARIE CECILE operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.