MATERIELS FERROVIAIRES ET INDUSTRIELS : revenue, balance sheet and financial ratios

MATERIELS FERROVIAIRES ET INDUSTRIELS is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in STRASBOURG (67000), this company of category PME shows in 2023 a revenue of 8.9 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 - MATERIELS FERROVIAIRES ET INDUSTRIELS (SIREN 341190932)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 889 530 € 7 069 574 € 5 996 935 € 5 216 067 € 5 349 672 € 6 004 940 € 5 139 914 € 5 051 291 €
Net income 748 976 € 430 457 € 302 022 € 258 090 € 147 036 € 219 581 € 198 708 € 302 889 €
EBITDA 2 322 524 € 2 240 179 € 1 916 221 € 1 999 959 € 1 624 056 € 1 497 148 € 1 377 113 € 1 429 910 €
Net margin 8.4% 6.1% 5.0% 4.9% 2.7% 3.7% 3.9% 6.0%

Revenue and income statement

In 2023, MATERIELS FERROVIAIRES ET INDUSTRIELS achieves revenue of 8.9 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.4%. Vs 2022, growth of +26% (7.1 M€ -> 8.9 M€). After deducting consumption (2.7 M€), gross margin stands at 6.2 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (+26%), EBITDA varies by +4%, reducing margin by 5.6 pts. This reflects costs rising faster than 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 749 k€, i.e. 8.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 889 530 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 199 509 €

EBITDA (2023) ?
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

2 322 524 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 033 168 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

748 976 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

26.1%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 23.7% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.601%

Financial autonomy (2023) ?
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

55.22%

Cash flow / Revenue (2023) ?
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

23.729%

Repayment capacity (2023) ?
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

0.605

Asset age ratio (2023) ?
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

31.9%

Solvency indicators evolution
MATERIELS FERROVIAIRES ET INDUSTRIELS

Sector positioning

Debt ratio
50.6 2023
2021
2022
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average

In 2023, the debt ratio of MATERIELS FERROVIAIRES ET... (50.60) 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
55.22% 2023
2021
2022
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Good

In 2023, the financial autonomy of MATERIELS FERROVIAIRES ET... (55.2%) 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 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.1 years
Q3: 1.57 years
Average -16 pts over 3 years

In 2023, the repayment capacity of MATERIELS FERROVIAIRES ET... (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 91.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

91.22

Interest coverage (2023) ?
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

1.308

Liquidity indicators evolution
MATERIELS FERROVIAIRES ET INDUSTRIELS

Sector positioning

Liquidity ratio
91.22 2023
2021
2022
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Watch -52 pts over 3 years

In 2023, the liquidity ratio of MATERIELS FERROVIAIRES ET... (91.22) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
1.31x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.66x
Q3: 4.43x
Good -13 pts over 3 years

In 2023, the interest coverage of MATERIELS FERROVIAIRES ET... (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 71 days of revenue, i.e. 1.8 M€ to permanently finance.

Operating WCR (2023) ?
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

1 753 638 €

Customer credit (2023) ?
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

33 j

Supplier credit (2023) ?
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

44 j

Inventory turnover (2023) ?
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

51 j

WCR in days of revenue (2023) ?
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

71 j

WCR and payment terms evolution
MATERIELS FERROVIAIRES ET INDUSTRIELS

Positioning of MATERIELS FERROVIAIRES ET INDUSTRIELS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 752 981€ to 3 293 165€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
752k€ 1731k€ 3293k€
1 731 707 € Range: 752 981€ - 3 293 165€
NAF 5 année 2023

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 fournitures et équipements industriels divers)

Compare MATERIELS FERROVIAIRES ET INDUSTRIELS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about MATERIELS FERROVIAIRES ET INDUSTRIELS

What is the revenue of MATERIELS FERROVIAIRES ET INDUSTRIELS ?

The revenue of MATERIELS FERROVIAIRES ET INDUSTRIELS in 2023 is 8.9 M€.

Is MATERIELS FERROVIAIRES ET INDUSTRIELS profitable?

Yes, MATERIELS FERROVIAIRES ET INDUSTRIELS generated a net profit of 749 k€ in 2023.

Where is the headquarters of MATERIELS FERROVIAIRES ET INDUSTRIELS ?

The headquarters of MATERIELS FERROVIAIRES ET INDUSTRIELS is located in STRASBOURG (67000), in the department Bas-Rhin.

Where to find the tax return of MATERIELS FERROVIAIRES ET INDUSTRIELS ?

The tax return of MATERIELS FERROVIAIRES ET INDUSTRIELS 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 MATERIELS FERROVIAIRES ET INDUSTRIELS operate?

MATERIELS FERROVIAIRES ET INDUSTRIELS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.