MARIOFF SAS : revenue, balance sheet and financial ratios

MARIOFF SAS is a French company founded 25 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in COLOMBES (92700), this company of category GE shows in 2024 a revenue of 10.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : résultat d'exploitation insuffisant pour couvrir les intérêts.

In summary, MARIOFF SAS combines a growing business with positive profitability. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - MARIOFF SAS (SIREN 438997306)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 542 728 € 11 122 475 € 9 915 834 € 8 895 545 € 7 814 454 € 7 342 938 € 5 544 459 € 9 244 991 € 9 464 908 €
Net income 458 672 € 87 962 € 464 240 € 35 179 € 182 227 € 197 482 € 21 088 € 350 284 € 494 040 €
EBITDA 438 090 € 95 506 € 1 109 602 € 256 442 € 371 903 € 283 017 € -11 250 € 436 470 € 736 091 €
Net margin 4.4% 0.8% 4.7% 0.4% 2.3% 2.7% 0.4% 3.8% 5.2%

Revenue and income statement

In 2024, MARIOFF SAS achieves revenue of 10.5 M€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.8%. Slight decline of -5% vs 2023. After deducting consumption (3.0 M€), gross margin stands at 7.6 M€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 438 k€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.3 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (3.4%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 459 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

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

10 542 728 €

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

7 585 214 €

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

438 090 €

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

580 399 €

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

458 672 €

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

4.2%

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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 0%. Compared with its sector, this ratio places the company among the best positioned (sector median: 12.9%). Financial autonomy (= Equity / Total assets x 100) reaches 31%. This ratio is slightly less favorable than the sector median (39.9%). Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (2.7%).

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

0.0%

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

31.11%

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

2.85%

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

0.0

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

26.4%

Solvency indicators evolution
MARIOFF SAS

Sector positioning

Debt ratio
0.0% 2024
Q1: 0.14%
Med: 12.91%
Q3: 52.25%
Excellent

In 2024, the debt ratio of MARIOFF SAS (0.0%) 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
31.11% 2024
Q1: 13.91%
Med: 39.94%
Q3: 61.79%
Average

In 2024, the financial autonomy of MARIOFF SAS (31.1%) 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
0.0 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Excellent

In 2022, the repayment capacity of MARIOFF 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 2.22. This ratio is slightly less favorable than the sector median (2.3). The interest coverage ratio (= EBIT / Interest expenses) is 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

2.22

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

0.77

Liquidity indicators evolution
MARIOFF SAS

Sector positioning

Liquidity ratio
2.22 2024
Q1: 1.44
Med: 2.32
Q3: 4.06
Average +8 pts over 3 years

In 2024, the liquidity ratio of MARIOFF SAS (2.22) 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
0.77x 2024
Q1: 0.0x
Med: 0.28x
Q3: 6.68x
Good +24 pts over 3 years

In 2024, the interest coverage of MARIOFF SAS (0.8x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 93 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 1.8 M€ to permanently finance. Between 2021 and 2024, WCR improved by 80 days of revenue, freeing up cash.

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

1 785 516 €

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

93 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

62 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

8 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

61 j

WCR and payment terms evolution
MARIOFF SAS

Positioning of MARIOFF SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of MARIOFF SAS is estimated at 1 480 672 € (range 609 518€ - 3 692 166€). With an EBITDA of 438 090€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
609k€ 1480k€ 3692k€
1 480 672 € Range: 609 518€ - 3 692 166€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
438 090 € × 2.6x
Estimation 1 141 799 €
415 379€ - 3 209 542€
Revenue Multiple 30%
10 542 728 € × 0.19x
Estimation 2 017 098 €
1 135 273€ - 5 142 242€
Net Income Multiple 20%
458 672 € × 3.3x
Estimation 1 523 220 €
306 236€ - 2 723 613€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare MARIOFF SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Hauts-de-Seine

Largest companies by revenue in the department Hauts-de-Seine:

Voir le classement complet du département Hauts-de-Seine

Frequently asked questions about MARIOFF SAS

What is the revenue of MARIOFF SAS ?

The revenue of MARIOFF SAS in 2024 is 10.5 M€.

Is MARIOFF SAS profitable?

Yes, MARIOFF SAS generated a net profit of 459 k€ in 2024.

Where is the headquarters of MARIOFF SAS ?

The headquarters of MARIOFF SAS is located in COLOMBES (92700), in the department Hauts-de-Seine.

Where to find the tax return of MARIOFF SAS ?

The tax return of MARIOFF 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 MARIOFF SAS operate?

MARIOFF SAS operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.