MATTITUDE : revenue, balance sheet and financial ratios

MATTITUDE is a French company founded 24 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in LA SEGUINIERE (49280), this company of category PME shows in 2025 a revenue of 4.4 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 - MATTITUDE (SIREN 439758905)
Indicator 2025 2024 2023 2022 2021 2020 2018 2017
Revenue 4 373 025 € 4 464 934 € N/C 5 214 740 € N/C 4 114 559 € N/C N/C
Net income 116 060 € 120 944 € -169 483 € 16 405 € 650 451 € 29 192 € 156 642 € 461 212 €
EBITDA 130 125 € 122 314 € N/C 91 564 € N/C 144 121 € N/C N/C
Net margin 2.7% 2.7% N/C 0.3% N/C 0.7% N/C N/C

Revenue and income statement

Im Jahr 2025 erzielt MATTITUDE einen Umsatz von 4.4 Mio€. Der Umsatz wächst über 8 Jahre positiv (CAGR: +1.2%). Leichter Rückgang von -2% vs 2024. Nach Abzug des Verbrauchs (3.7 Mio€) beträgt die Bruttomarge 629 k€, d.h. eine Rate von 14%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 130 k€, was 3.0% des Umsatzes entspricht. Die operative Marge bleibt fragil und erfordert Kostenwachsamkeit. Das Nettoergebnis beträgt 116 k€, d.h. 2.7% des Umsatzes.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 373 025 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

629 463 €

EBITDA (2025) ?
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

130 125 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

130 009 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

116 060 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 22%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 22%. Das Gleichgewicht zwischen Eigenkapital und Schulden ist zufriedenstellend. Die Schuldenrückzahlungskapazität zeigt, dass es 0.9 Jahre Cashflow braucht. Diese kurze Periode zeigt eine ausgezeichnete Schuldentragfähigkeit. Der Cashflow beträgt 2.7% des Umsatzes.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.828%

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

21.628%

Cash flow / Revenue (2025) ?
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

2.677%

Repayment capacity (2025) ?
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

0.913

Asset age ratio (2025) ?
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
MATTITUDE

Sector positioning

Verschuldungsgrad
21.83 2025
2023
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Average -16 pts over 3 years

Im Jahr 2025 liegt über dem Median der Branche das verschuldungsgrad von MATTITUDE (21.83). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Finanzielle Autonomie
21.63% 2025
2023
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Average

Im Jahr 2025 liegt unter dem Median der Branche das finanzielle autonomie von MATTITUDE (21.6%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
0.91 ans 2025
2024
2025
Q1: 0.0 ans
Med: 0.01 ans
Q3: 1.92 ans
Average +37 pts over 2 years

Im Jahr 2025 liegt über dem Median der Branche das rückzahlungsfähigkeit von MATTITUDE (0.9 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine Reduzierung könnte die finanzielle Stärke verbessern.

Liquidity ratios

Die Liquiditätsquote beträgt 133.03. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden. Der Zinsdeckungsgrad (= EBIT / Zinsaufwendungen) beträgt 1.5x. Die Deckung ist begrenzt.

Liquidity ratio (2025) ?
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

133.028

Interest coverage (2025) ?
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

1.504

Liquidity indicators evolution
MATTITUDE

Sector positioning

Liquiditätsquote
133.03 2025
2023
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Average -11 pts over 3 years

Im Jahr 2025 liegt unter dem Median der Branche das liquiditätsquote von MATTITUDE (133.03). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
1.5x 2025
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 4.67x
Gut

Im Jahr 2025 liegt über dem Median der Branche das zinsdeckung von MATTITUDE (1.5x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 90 Tage. Lieferantenfrist: 126 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 36 Tage des Betriebszyklus. Der WCR repräsentiert 121 Tage Umsatz.

Operating WCR (2025) ?
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

1 473 097 €

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

90 j

Supplier credit (2025) ?
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

126 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 in days of revenue (2025) ?
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
MATTITUDE

Positioning of MATTITUDE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of MATTITUDE is estimated at 439 043 € (range 196 388€ - 1 077 804€). With an EBITDA of 130 125€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (conservative valuation). 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.

Estimated enterprise value 2025
124 transactions
196k€ 439k€ 1077k€
439 043 € Range: 196 388€ - 1 077 804€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
130 125 € × 2.4x
Estimation 315 133 €
129 596€ - 652 037€
Revenue Multiple 30%
4 373 025 € × 0.17x
Estimation 761 095 €
391 565€ - 2 191 683€
Net Income Multiple 20%
116 060 € × 2.3x
Estimation 265 742 €
70 607€ - 471 405€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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) d'habillement et de chaussures)

Compare MATTITUDE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Frequently asked questions about MATTITUDE

What is the revenue of MATTITUDE ?

The revenue of MATTITUDE in 2025 is 4.4 M€.

Is MATTITUDE profitable?

Yes, MATTITUDE generated a net profit of 116 k€ in 2025.

Where is the headquarters of MATTITUDE ?

The headquarters of MATTITUDE is located in LA SEGUINIERE (49280), in the department Maine-et-Loire.

Where to find the tax return of MATTITUDE ?

The tax return of MATTITUDE 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 MATTITUDE operate?

MATTITUDE operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.