MAUBUISSON PRODUCTIONS : revenue, balance sheet and financial ratios

MAUBUISSON PRODUCTIONS is a French company founded 13 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in VERNEUIL-EN-HALATTE (60550), this company of category PME shows in 2015 a revenue of 304 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

Financial history - MAUBUISSON PRODUCTIONS (SIREN 752328039)
Indicator 2015 2014
Revenue 303 637 € 274 807 €
Net income -4 916 € 13 698 €
EBITDA 19 167 € 42 401 €
Net margin -1.6% 5.0%

Revenue and income statement

In 2015, MAUBUISSON PRODUCTIONS achieves revenue of 304 k€. Vs 2014, growth of +10% (275 k€ -> 304 k€). After deducting consumption (22 k€), gross margin stands at 282 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 19 k€, representing 6.3% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -55%, reducing margin by 9.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -5 k€ (-1.6% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

303 637 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

281 567 €

EBITDA (2015) ?
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

19 167 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 974 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 916 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 1080%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1080.356%

Financial autonomy (2015) ?
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

2.081%

Cash flow / Revenue (2015) ?
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

7.101%

Repayment capacity (2015) ?
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

4.566

Asset age ratio (2015) ?
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

81.8%

Solvency indicators evolution
MAUBUISSON PRODUCTIONS

Sector positioning

Debt ratio
1080.36 2015
2014
2015
Q1: -92.46
Med: 0.06
Q3: 67.21
Watch

In 2015, the debt ratio of MAUBUISSON PRODUCTIONS (1080.36) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
2.08% 2015
2014
2015
Q1: 0.0%
Med: 20.38%
Q3: 56.17%
Average

In 2015, the financial autonomy of MAUBUISSON PRODUCTIONS (2.1%) 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
4.57 years 2015
2014
2015
Q1: -0.0 years
Med: 0.0 years
Q3: 1.52 years
Watch

In 2015, the repayment capacity of MAUBUISSON PRODUCTIONS (4.57) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 33.29. 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 21.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2015) ?
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

33.292

Interest coverage (2015) ?
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

21.61

Liquidity indicators evolution
MAUBUISSON PRODUCTIONS

Sector positioning

Liquidity ratio
33.29 2015
2014
2015
Q1: 35.42
Med: 100.21
Q3: 191.77
Average

In 2015, the liquidity ratio of MAUBUISSON PRODUCTIONS (33.29) 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
21.61x 2015
2014
2015
Q1: 0.0x
Med: 0.0x
Q3: 2.55x
Excellent

In 2015, the interest coverage of MAUBUISSON PRODUCTIONS (21.6x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-296 days): operations structurally generate cash.

Operating WCR (2015) ?
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

-249 277 €

Customer credit (2015) ?
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

5 j

Supplier credit (2015) ?
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

19 j

Inventory turnover (2015) ?
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

12 j

WCR in days of revenue (2015) ?
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

-296 j

WCR and payment terms evolution
MAUBUISSON PRODUCTIONS

Positioning of MAUBUISSON PRODUCTIONS in its sector

Comparison with sector Autres activités récréatives et de loisirs

Valuation estimate

Based on 114 transactions of similar company sales (all years), the value of MAUBUISSON PRODUCTIONS is estimated at 143 224 € (range 73 230€ - 251 481€). With an EBITDA of 19 167€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.

Estimated enterprise value 2015
114 transactions
73k€ 143k€ 251k€
143 224 € Range: 73 230€ - 251 481€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
19 167 € × 5.1x
Estimation 97 738 €
56 571€ - 152 679€
Revenue Multiple 30%
303 637 € × 0.72x
Estimation 219 034 €
100 995€ - 416 153€
How is this estimate calculated?

This estimate is based on the analysis of 114 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 (Autres activités récréatives et de loisirs)

Compare MAUBUISSON PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs

Frequently asked questions about MAUBUISSON PRODUCTIONS

What is the revenue of MAUBUISSON PRODUCTIONS ?

The revenue of MAUBUISSON PRODUCTIONS in 2015 is 304 k€.

Is MAUBUISSON PRODUCTIONS profitable?

MAUBUISSON PRODUCTIONS recorded a net loss in 2015.

Where is the headquarters of MAUBUISSON PRODUCTIONS ?

The headquarters of MAUBUISSON PRODUCTIONS is located in VERNEUIL-EN-HALATTE (60550), in the department Oise.

Where to find the tax return of MAUBUISSON PRODUCTIONS ?

The tax return of MAUBUISSON PRODUCTIONS 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 MAUBUISSON PRODUCTIONS operate?

MAUBUISSON PRODUCTIONS operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.