Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1991-01-02 (35 years)Status: ActiveBusiness sector: Commerce de gros (commerce interentreprises) de matériel électriqueLocation: VOIRON (38500), Isere
MAT ELEC : revenue, balance sheet and financial ratios
MAT ELEC is a French company
founded 35 years ago,
specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique.
Based in VOIRON (38500),
this company of category PME
shows in 2022 a revenue of 13.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MAT ELEC generates positive net income of 187 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 451 k€ -> 187 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
187 016 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
12.072%
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
55.794%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2025
Debt ratio
0.02
0.026
0.022
0.022
0.024
15.449
12.072
Financial autonomy
60.052
54.231
58.654
60.561
53.584
47.152
55.794
Repayment capacity
0.0
0.0
0.0
0.0
None
0.596
None
Cash flow / Revenue
5.833%
6.452%
4.842%
5.201%
None%
6.339%
None%
Sector positioning
Debt ratio
12.072025
2021
2022
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Average+27 pts over 3 years
In 2025, the debt ratio of MAT ELEC (12.07) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
55.79%2025
2021
2022
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Good-12 pts over 3 years
In 2025, the financial autonomy of MAT ELEC (55.8%) 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
0.6 years2022
2022
Q1: 0.0 years
Med: 0.14 years
Q3: 1.78 years
Average
In 2022, the repayment capacity of MAT ELEC (0.60) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 226.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
226.48
Liquidity indicators evolution MAT ELEC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2025
Liquidity ratio
235.615
198.938
215.193
214.765
187.977
195.665
226.48
Interest coverage
0.0
0.0
0.0
0.008
None
0.008
None
Sector positioning
Liquidity ratio
226.482025
2021
2022
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Average+9 pts over 3 years
In 2025, the liquidity ratio of MAT ELEC (226.48) 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
0.01x2022
2022
Q1: 0.0x
Med: 0.63x
Q3: 4.25x
Average
In 2022, the interest coverage of MAT ELEC (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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
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
0 j
Supplier credit (2025)
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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
0 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 and payment terms evolution MAT ELEC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2025
Operating WCR
2 517 654 €
2 698 289 €
2 487 331 €
2 757 385 €
0 €
3 875 965 €
0 €
Inventory turnover (days)
47
45
41
50
0
54
0
Customer payment term (days)
48
43
37
35
0
44
0
Supplier payment term (days)
71
77
68
68
0
77
0
Positioning of MAT ELEC in its sector
Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions).
This range of 33 885€ to 890 428€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
33k€160k€890k€
160 281 €Range: 33 885€ - 890 428€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 33 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 matériel électrique)
Compare MAT ELEC with other companies in the same sector:
Yes, MAT ELEC generated a net profit of 187 k€ in 2025.
Where is the headquarters of MAT ELEC ?
The headquarters of MAT ELEC is located in VOIRON (38500), in the department Isere.
Where to find the tax return of MAT ELEC ?
The tax return of MAT ELEC 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 MAT ELEC operate?
MAT ELEC operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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