MARSAULT-PLANCHON : revenue, balance sheet and financial ratios

MARSAULT-PLANCHON is a French company founded 47 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in ROUEN (76000), this company of category PME shows in 2025 a revenue of 1.1 M€. 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

Financial history - MARSAULT-PLANCHON (SIREN 316189679)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 103 192 € 1 129 211 € 1 167 270 € 1 125 075 € 1 132 778 € 872 582 € 893 997 € 882 176 € 772 990 € 693 561 €
Net income 273 140 € 305 237 € 218 700 € 171 509 € 215 256 € 181 326 € 82 098 € 123 851 € 98 729 € 92 872 €
EBITDA 354 971 € 378 810 € 292 388 € 231 299 € 291 873 € 109 910 € 105 167 € 165 779 € 137 367 € 116 428 €
Net margin 24.8% 27.0% 18.7% 15.2% 19.0% 20.8% 9.2% 14.0% 12.8% 13.4%

Revenue and income statement

In 2025, MARSAULT-PLANCHON achieves revenue of 1.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +5.3%. Slight decline of -2% vs 2024. After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 355 k€, representing 32.2% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 273 k€, i.e. 24.8% of revenue. This profit can be retained or distributed to shareholders.

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

1 103 192 €

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

1 103 192 €

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

354 971 €

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

363 011 €

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

273 140 €

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

32.2%

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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 very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 25.3% 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

0.035%

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

77.846%

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

25.294%

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

0.0

Asset age ratio (2025) ?
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

28.6%

Solvency indicators evolution
MARSAULT-PLANCHON

Sector positioning

Debt ratio
0.04 2025
2023
2024
2025
Q1: 0.0
Med: 0.17
Q3: 6.5
Good +5 pts over 3 years

In 2025, the debt ratio of MARSAULT-PLANCHON (0.04) 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
77.85% 2025
2023
2024
2025
Q1: 18.47%
Med: 54.31%
Q3: 78.97%
Good -7 pts over 3 years

In 2025, the financial autonomy of MARSAULT-PLANCHON (77.8%) 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.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 0.02 years
Excellent

In 2025, the repayment capacity of MARSAULT-PLANCHON (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 371.46. 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

371.46

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
MARSAULT-PLANCHON

Sector positioning

Liquidity ratio
371.46 2025
2023
2024
2025
Q1: 199.09
Med: 263.11
Q3: 659.38
Good

In 2025, the liquidity ratio of MARSAULT-PLANCHON (371.46) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.01x
Med: 0.99x
Q3: 7.2x
Watch -23 pts over 3 years

In 2025, the interest coverage of MARSAULT-PLANCHON (0.0x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 54 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 22 days of revenue, i.e. 68 k€ to permanently finance.

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

67 725 €

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

71 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

17 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

22 j

WCR and payment terms evolution
MARSAULT-PLANCHON

Positioning of MARSAULT-PLANCHON in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of MARSAULT-PLANCHON is estimated at 487 853 € (range 182 615€ - 1 594 059€). With an EBITDA of 354 971€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2025
229 transactions
182k€ 487k€ 1594k€
487 853 € Range: 182 615€ - 1 594 059€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
354 971 € × 1.6x
Estimation 576 638 €
188 190€ - 1 914 373€
Revenue Multiple 30%
1 103 192 € × 0.32x
Estimation 357 750 €
167 745€ - 875 267€
Net Income Multiple 20%
273 140 € × 1.7x
Estimation 461 045 €
190 984€ - 1 871 467€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en meubles, articles de ménage et quincaillerie)

Compare MARSAULT-PLANCHON with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about MARSAULT-PLANCHON

What is the revenue of MARSAULT-PLANCHON ?

The revenue of MARSAULT-PLANCHON in 2025 is 1.1 M€.

Is MARSAULT-PLANCHON profitable?

Yes, MARSAULT-PLANCHON generated a net profit of 273 k€ in 2025.

Where is the headquarters of MARSAULT-PLANCHON ?

The headquarters of MARSAULT-PLANCHON is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of MARSAULT-PLANCHON ?

The tax return of MARSAULT-PLANCHON 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 MARSAULT-PLANCHON operate?

MARSAULT-PLANCHON operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.