SIREN : 833395098
MATIERE BRUT is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in MARSEILLE (13007), this company of category PME shows in 2021 a revenue of 230 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 230 175 € | 137 941 € | 313 886 € |
| Net income | -67 645 € | 1 604 € | 15 664 € |
| EBITDA | -45 466 € | 19 078 € | 43 326 € |
| Net margin | -29.4% | 1.2% | 5.0% |
In 2021, MATIERE BRUT achieves revenue of 230 k€. Revenue is declining over the period 2019-2021 (CAGR: -14.4%). Vs 2020, growth of +67% (138 k€ -> 230 k€). After deducting consumption (52 k€), gross margin stands at 178 k€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -45 k€, representing -19.8% of revenue. Warning negative scissor effect: despite revenue change (+67%), EBITDA varies by -338%, reducing margin by 33.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -68 k€ (-29.4% of revenue), which will impact equity.
230 175 €
177 713 €
-45 466 €
-65 866 €
-67 645 €
-16.8%
The debt ratio (= Financial debt / Equity x 100) stands at -161%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
-160.841%
99.85%
-18.585%
-3.411
49.7%
In 2021, the debt ratio of MATIERE BRUT (-160.84) 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 2021, the financial autonomy of MATIERE BRUT (99.8%) 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 2021, the repayment capacity of MATIERE BRUT (-3.41) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 33.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
33.019
-3.2
In 2021, the liquidity ratio of MATIERE BRUT (33.02) 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.
In 2021, the interest coverage of MATIERE BRUT (-3.2x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-182 days): operations structurally generate cash. Notable WCR improvement over the period (-24%), freeing up cash.
-116 482 €
45 j
43 j
15 j
-182 j
Based on 663 transactions of similar company sales in 2021, the value of MATIERE BRUT is estimated at 199 497 € (range 130 304€ - 329 516€). The price/revenue ratio is 0.87x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 663 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 MATIERE BRUT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MATIERE BRUT in 2021 is 230 k€.
MATIERE BRUT recorded a net loss in 2021.
The headquarters of MATIERE BRUT is located in MARSEILLE (13007), in the department Bouches-du-Rhone.
The tax return of MATIERE BRUT 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).
MATIERE BRUT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.