MARIONNAUD ESPACES : revenue, balance sheet and financial ratios

MARIONNAUD ESPACES is a French company founded 42 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in PARIS (75002), this company of category ETI shows in 2024 a revenue of 16.0 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 : exploitation déficitaire (EBE négatif).

In summary, MARIONNAUD ESPACES is currently loss-making, which weighs on its accounts. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - MARIONNAUD ESPACES (SIREN 305756611)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 15 967 253 € 18 318 940 € 25 366 109 € 22 357 720 € 20 271 215 € 34 554 904 € 36 984 942 € 41 553 870 € 48 632 460 €
Net income -1 851 342 € -37 765 € -730 107 € -3 313 280 € -5 742 951 € -3 334 065 € -7 295 201 € -4 932 154 € -8 631 374 €
EBITDA -1 463 930 € -2 034 779 € -537 835 € -1 209 933 € -5 128 044 € -3 489 898 € -6 654 946 € -2 022 384 € -6 195 172 €
Net margin -11.6% -0.2% -2.9% -14.8% -28.3% -9.6% -19.7% -11.9% -17.7%

Revenue and income statement

In 2024, MARIONNAUD ESPACES achieves revenue of 16.0 M€. Revenue is declining over the period 2020-2024 (CAGR: -5.8%). Significant drop of -13% vs 2023. After deducting consumption (10.8 M€), gross margin stands at 5.2 M€, i.e. a rate of 33%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.5 M€, representing -9.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.9 M€ (-11.6% 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

15 967 253 €

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

5 200 486 €

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

-1 463 930 €

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

-2 218 834 €

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

-1 851 342 €

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

-9.2%

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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%. This ratio is more favorable than the sector median (10.6%). Financial autonomy (= Equity / Total assets x 100) reaches 54%. This ratio is more favorable than the sector median (28.2%).

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

0.38%

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

53.81%

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

-8.79%

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

-0.03

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

17.6%

Solvency indicators evolution
MARIONNAUD ESPACES

Sector positioning

Debt ratio
0.38% 2024
Q1: 0.0%
Med: 10.59%
Q3: 68.32%
Good

In 2024, the debt ratio of MARIONNAUD ESPACES (0.4%) 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
53.81% 2024
Q1: 10.49%
Med: 28.19%
Q3: 58.62%
Good

In 2024, the financial autonomy of MARIONNAUD ESPACES (53.8%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.58. This ratio is slightly less favorable than the sector median (2.0).

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

1.58

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

-0.33

Liquidity indicators evolution
MARIONNAUD ESPACES

Sector positioning

Liquidity ratio
1.58 2024
Q1: 1.26
Med: 1.96
Q3: 3.61
Average -6 pts over 3 years

In 2024, the liquidity ratio of MARIONNAUD ESPACES (1.58) 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.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 51 days of the operating cycle (retail model). Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 146 days of revenue, i.e. 6.5 M€ to permanently finance. Between 2021 and 2024, WCR improved by 32 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

6 453 804 €

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

2 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

53 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

114 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

146 j

WCR and payment terms evolution
MARIONNAUD ESPACES

Positioning of MARIONNAUD ESPACES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of MARIONNAUD ESPACES is estimated at 6 090 107 € (range 4 048 375€ - 9 810 687€). The price/revenue ratio is 0.38x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
64 tx
4048k€ 6090k€ 9810k€
6 090 107 € Range: 4 048 375€ - 9 810 687€
NAF 5 all-time

Valuation method used

Revenue Multiple
15 967 253 € × 0.38x = 6 090 108 €
Range: 4 048 376€ - 9 810 687€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 parfumerie et de produits de beauté)

Compare MARIONNAUD ESPACES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Top companies in Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté:

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about MARIONNAUD ESPACES

What is the revenue of MARIONNAUD ESPACES ?

The revenue of MARIONNAUD ESPACES in 2024 is 16.0 M€.

Is MARIONNAUD ESPACES profitable?

MARIONNAUD ESPACES recorded a net loss in 2024.

Where is the headquarters of MARIONNAUD ESPACES ?

The headquarters of MARIONNAUD ESPACES is located in PARIS (75002), in the department Paris.

Where to find the tax return of MARIONNAUD ESPACES ?

The tax return of MARIONNAUD ESPACES 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 MARIONNAUD ESPACES operate?

MARIONNAUD ESPACES operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.