SIREN : 529322927
MARLU is a French company founded 15 years ago, specialized in the sector Commerces de détail d'optique. Based in ARGENTON-SUR-CREUSE (36200), this company of category PME shows in 2024 a revenue of 508 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 |
|---|---|---|
| Revenue | 507 871 € | 472 805 € |
| Net income | 9 616 € | 5 701 € |
| EBITDA | 16 080 € | 11 414 € |
| Net margin | 1.9% | 1.2% |
In 2024, MARLU achieves revenue of 508 k€. Vs 2023: +7%. After deducting consumption (170 k€), gross margin stands at 338 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 1.9% of revenue. This profit can be retained or distributed to shareholders.
507 871 €
337 885 €
16 080 €
10 257 €
9 616 €
3.2%
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 87%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.726%
86.669%
2.886%
0.323
24.8%
In 2024, the debt ratio of MARLU (0.73) 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.
In 2024, the financial autonomy of MARLU (86.7%) 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 MARLU (0.32) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 211.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
211.353
0.0
In 2024, the liquidity ratio of MARLU (211.35) 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.
In 2024, the interest coverage of MARLU (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 11 days of revenue, i.e. 16 k€ to permanently finance.
15 632 €
5 j
42 j
39 j
11 j
Based on 117 transactions of similar company sales in 2024, the value of MARLU is estimated at 117 287 € (range 70 000€ - 194 692€). With an EBITDA of 16 080€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 117 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 MARLU with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of MARLU in 2024 is 508 k€.
Yes, MARLU generated a net profit of 10 k€ in 2024.
The headquarters of MARLU is located in ARGENTON-SUR-CREUSE (36200), in the department Indre.
The tax return of MARLU 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).
MARLU operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.