SIREN : 327992210
MARINA SA is a French company founded 42 years ago, specialized in the sector Hypermarchés. Based in CUGNAUX (31270), this company of category PME shows in 2024 a revenue of 54.8 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 54 800 414 € | 55 058 752 € | 52 207 936 € | 50 149 476 € | 47 732 405 € | 45 710 126 € | 43 860 391 € | 41 686 022 € |
| Net income | 1 539 134 € | 1 596 103 € | 1 473 717 € | 1 564 247 € | 1 258 087 € | 684 412 € | 1 484 630 € | 1 324 842 € |
| EBITDA | 2 051 602 € | 2 121 875 € | 1 961 223 € | 2 260 663 € | 2 391 074 € | 1 106 635 € | 2 093 186 € | 1 851 433 € |
| Net margin | 2.8% | 2.9% | 2.8% | 3.1% | 2.6% | 1.5% | 3.4% | 3.2% |
In 2024, MARINA SA achieves revenue of 54.8 M€. Revenue is growing positively over 8 years (CAGR: +3.5%). Slight decline of -0% vs 2023. After deducting consumption (43.9 M€), gross margin stands at 10.9 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.1 M€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.5 M€, i.e. 2.8% of revenue. This profit can be retained or distributed to shareholders.
54 800 414 €
10 926 470 €
2 051 602 €
1 587 752 €
1 539 134 €
3.7%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
49.667%
58.43%
3.643%
3.184
31.0%
In 2024, the debt ratio of MARINA SA (49.67) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of MARINA SA (58.4%) 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.
In 2024, the repayment capacity of MARINA SA (3.18) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 238.79. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 14.8x. Operating income very largely covers interest expenses: high safety margin.
238.79
14.841
In 2024, the liquidity ratio of MARINA SA (238.79) 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.
In 2024, the interest coverage of MARINA SA (14.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 17 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +149%, requiring additional financing.
2 520 271 €
2 j
10 j
17 j
17 j
Based on 551 transactions of similar company sales in 2024, the value of MARINA SA is estimated at 10 423 082 € (range 4 554 376€ - 21 322 052€). With an EBITDA of 2 051 602€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MARINA SA with other companies in the same sector:
The revenue of MARINA SA in 2024 is 54.8 M€.
Yes, MARINA SA generated a net profit of 1.5 M€ in 2024.
The headquarters of MARINA SA is located in CUGNAUX (31270), in the department Haute-Garonne.
The tax return of MARINA SA 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).
MARINA SA operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.