MATERIEL ALIMENTAIRE PRODUCTION : revenue, balance sheet and financial ratios

MATERIEL ALIMENTAIRE PRODUCTION is a French company founded 42 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in VALENTON (94460), this company of category PME shows in 2024 a revenue of 1.5 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 - MATERIEL ALIMENTAIRE PRODUCTION (SIREN 328117544)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 478 915 € 2 022 483 € 1 964 739 € 2 354 524 € 2 045 440 € 2 289 819 € 2 252 149 € 2 444 987 € 2 419 398 €
Net income -102 646 € 8 676 € -85 203 € 325 € 776 € 6 221 € 63 811 € 66 966 € 60 989 €
EBITDA -96 768 € 8 803 € -79 944 € -9 151 € -35 061 € 5 503 € 76 560 € 86 256 € 63 893 €
Net margin -6.9% 0.4% -4.3% 0.0% 0.0% 0.3% 2.8% 2.7% 2.5%

Revenue and income statement

In 2024, MATERIEL ALIMENTAIRE PRODUCTION achieves revenue of 1.5 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Significant drop of -27% vs 2023. After deducting consumption (862 k€), gross margin stands at 617 k€, i.e. a rate of 42%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -97 k€, representing -6.5% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -1199%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -103 k€ (-6.9% 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

1 478 915 €

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

617 272 €

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

-96 768 €

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

-94 884 €

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

-102 646 €

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

-6.5%

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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 13%. 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 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

13.084%

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

42.19%

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

-7.011%

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

-0.334

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

1.0%

Solvency indicators evolution
MATERIEL ALIMENTAIRE PRODUCTION

Sector positioning

Debt ratio
13.08 2024
2022
2023
2024
Q1: 0.09
Med: 9.52
Q3: 41.62
Average +28 pts over 3 years

In 2024, the debt ratio of MATERIEL ALIMENTAIRE PROD... (13.08) 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
42.19% 2024
2022
2023
2024
Q1: 24.66%
Med: 46.87%
Q3: 64.83%
Average -10 pts over 3 years

In 2024, the financial autonomy of MATERIEL ALIMENTAIRE PROD... (42.2%) 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
-0.33 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.03 years
Q3: 1.2 years
Excellent

In 2024, the repayment capacity of MATERIEL ALIMENTAIRE PROD... (-0.33) 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 184.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

184.104

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

-7.569

Liquidity indicators evolution
MATERIEL ALIMENTAIRE PRODUCTION

Sector positioning

Liquidity ratio
184.1 2024
2022
2023
2024
Q1: 164.48
Med: 234.82
Q3: 361.85
Average

In 2024, the liquidity ratio of MATERIEL ALIMENTAIRE PROD... (184.10) 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
-7.57x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 5.22x
Average

In 2024, the interest coverage of MATERIEL ALIMENTAIRE PROD... (-7.6x) 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. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Inventory turnover is 126 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 132 days of revenue, i.e. 541 k€ to permanently finance. Notable WCR improvement over the period (-37%), 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

540 913 €

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

14 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

70 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

126 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

132 j

WCR and payment terms evolution
MATERIEL ALIMENTAIRE PRODUCTION

Positioning of MATERIEL ALIMENTAIRE PRODUCTION 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 (32 transactions). This range of 197 685€ to 405 407€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
197k€ 332k€ 405k€
332 761 € Range: 197 685€ - 405 407€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 MATERIEL ALIMENTAIRE PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about MATERIEL ALIMENTAIRE PRODUCTION

What is the revenue of MATERIEL ALIMENTAIRE PRODUCTION ?

The revenue of MATERIEL ALIMENTAIRE PRODUCTION in 2024 is 1.5 M€.

Is MATERIEL ALIMENTAIRE PRODUCTION profitable?

MATERIEL ALIMENTAIRE PRODUCTION recorded a net loss in 2024.

Where is the headquarters of MATERIEL ALIMENTAIRE PRODUCTION ?

The headquarters of MATERIEL ALIMENTAIRE PRODUCTION is located in VALENTON (94460), in the department Val-de-Marne.

Where to find the tax return of MATERIEL ALIMENTAIRE PRODUCTION ?

The tax return of MATERIEL ALIMENTAIRE PRODUCTION 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 MATERIEL ALIMENTAIRE PRODUCTION operate?

MATERIEL ALIMENTAIRE PRODUCTION 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.