MATTHEWS FRANCE : revenue, balance sheet and financial ratios

MATTHEWS FRANCE is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in ENNERY (95300), this company of category PME shows in 2024 a revenue of 5.6 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 - MATTHEWS FRANCE (SIREN 417589413)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 573 677 € 5 211 219 € 5 463 659 € 5 289 032 € 4 580 053 € 4 655 999 € 4 825 162 € 5 182 182 € 5 522 819 €
Net income -591 876 € 43 981 € 52 116 € 51 842 € 149 160 € -20 004 € 196 167 € 59 225 € 104 736 €
EBITDA -624 809 € -86 580 € -81 000 € -124 347 € 6 614 € -149 066 € 40 890 € -180 726 € -61 163 €
Net margin -10.6% 0.8% 1.0% 1.0% 3.3% -0.4% 4.1% 1.1% 1.9%

Revenue and income statement

In 2024, MATTHEWS FRANCE achieves revenue of 5.6 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Vs 2023: +7%. After deducting consumption (2.9 M€), gross margin stands at 2.6 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -625 k€, representing -11.2% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -622%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -592 k€ (-10.6% 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

5 573 677 €

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

2 647 870 €

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

-624 809 €

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

-563 466 €

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

-591 876 €

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

-11.2%

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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 10%. 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 32%. The balance between equity and debt is satisfactory.

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

10.339%

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

32.484%

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

-13.115%

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

-0.067

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

22.5%

Solvency indicators evolution
MATTHEWS FRANCE

Sector positioning

Debt ratio
10.34 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average

In 2024, the debt ratio of MATTHEWS FRANCE (10.34) 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
32.48% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average -31 pts over 3 years

In 2024, the financial autonomy of MATTHEWS FRANCE (32.5%) 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
-0.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of MATTHEWS FRANCE (-0.07) 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 140.38. 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

140.38

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

-8.911

Liquidity indicators evolution
MATTHEWS FRANCE

Sector positioning

Liquidity ratio
140.38 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Watch -30 pts over 3 years

In 2024, the liquidity ratio of MATTHEWS FRANCE (140.38) 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
-8.91x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Average

In 2024, the interest coverage of MATTHEWS FRANCE (-8.9x) 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: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 1.9 M€ to permanently finance.

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

1 872 755 €

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

53 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

81 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

67 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

121 j

WCR and payment terms evolution
MATTHEWS FRANCE

Positioning of MATTHEWS FRANCE 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 745 029€ to 1 527 883€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
745k€ 1254k€ 1527k€
1 254 100 € Range: 745 029€ - 1 527 883€
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 fournitures et équipements industriels divers)

Compare MATTHEWS FRANCE 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 MATTHEWS FRANCE

What is the revenue of MATTHEWS FRANCE ?

The revenue of MATTHEWS FRANCE in 2024 is 5.6 M€.

Is MATTHEWS FRANCE profitable?

MATTHEWS FRANCE recorded a net loss in 2024.

Where is the headquarters of MATTHEWS FRANCE ?

The headquarters of MATTHEWS FRANCE is located in ENNERY (95300), in the department Val-d'Oise.

Where to find the tax return of MATTHEWS FRANCE ?

The tax return of MATTHEWS FRANCE 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 MATTHEWS FRANCE operate?

MATTHEWS FRANCE 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.