MAURER TEMPE SAS : revenue, balance sheet and financial ratios

MAURER TEMPE SAS is a French company founded 59 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in KINGERSHEIM (68260), this company of category PME shows in 2018 a revenue of 22.3 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 - MAURER TEMPE SAS (SIREN 946750031)
Indicator 2018 2017
Revenue 22 315 509 € 22 589 465 €
Net income -997 781 € -1 352 818 €
EBITDA -262 331 € -945 634 €
Net margin -4.5% -6.0%

Revenue and income statement

En 2018, MAURER TEMPE SAS alcanza unos ingresos de 22.3 M€. Ligera caída de -1% vs 2017. Tras deducir el consumo (11.8 M€), el margen bruto se sitúa en 10.5 M€, es decir, una tasa del 47%. El EBITDA alcanza -262 k€, representando el -1.2% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +3.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -998 k€ (-4.5% de los ingresos).

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

22 315 509 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 518 032 €

EBITDA (2018) ?
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

-262 331 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-997 896 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-997 781 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en -264%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el -33%. Baja autonomía: la empresa depende fuertemente de financiación externa.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-264.399%

Financial autonomy (2018) ?
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

-32.805%

Cash flow / Revenue (2018) ?
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

-0.948%

Repayment capacity (2018) ?
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

-50.435

Asset age ratio (2018) ?
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

26.3%

Solvency indicators evolution
MAURER TEMPE SAS

Sector positioning

Ratio de endeudamiento
-264.4 2018
2017
2018
Q1: 6.49
Med: 34.0
Q3: 85.09
Excelente

En 2018, el ratio de endeudamiento de MAURER TEMPE SAS (-264.40) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
-32.8% 2018
2017
2018
Q1: 23.68%
Med: 43.22%
Q3: 59.47%
Vigilar

En 2018, el autonomía financiera de MAURER TEMPE SAS (-32.8%) se sitúa en el 25% más bajo del sector. Este ratio representa la parte del patrimonio en la financiación total. Baja autonomía puede limitar la capacidad de inversión y aumentar la vulnerabilidad.

Capacidad de reembolso
-50.44 ans 2018
2017
2018
Q1: 0.01 ans
Med: 1.3 ans
Q3: 3.09 ans
Excelente

En 2018, el capacidad de reembolso de MAURER TEMPE SAS (-50.4 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 117.40. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2018) ?
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

117.396

Interest coverage (2018) ?
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

-14.585

Liquidity indicators evolution
MAURER TEMPE SAS

Sector positioning

Ratio de liquidez
117.4 2018
2017
2018
Q1: 127.34
Med: 186.67
Q3: 281.99
Vigilar -13 pts over 2 years

En 2018, el ratio de liquidez de MAURER TEMPE SAS (117.40) se sitúa en el 25% más bajo del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio inferior a 1 puede señalar tensiones potenciales de flujo de caja.

Cobertura de intereses
-14.59x 2018
2017
2018
Q1: 0.0x
Med: 2.19x
Q3: 7.1x
Vigilar

En 2018, el cobertura de intereses de MAURER TEMPE SAS (-14.6x) se sitúa en el 25% más bajo del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Baja cobertura puede indicar fragilidad ante variaciones de tipos o ingresos.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 25 días. Plazo proveedores: 19 días. La empresa debe financiar 6 días de desfase. La rotación de existencias es de 22 días. Rotación rápida, señal de buena gestión de existencias. El FM es negativo (-14 días): las operaciones generan estructuralmente tesorería.

Operating WCR (2018) ?
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

-889 942 €

Customer credit (2018) ?
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

25 j

Supplier credit (2018) ?
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 (2018) ?
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

22 j

WCR in days of revenue (2018) ?
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

-14 j

WCR and payment terms evolution
MAURER TEMPE SAS

Positioning of MAURER TEMPE SAS in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of MAURER TEMPE SAS is estimated at 5 732 177 € (range 3 017 331€ - 9 741 882€). The price/revenue ratio is 0.26x (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 2018
108 transactions
3017k€ 5732k€ 9741k€
5 732 177 € Range: 3 017 331€ - 9 741 882€
NAF 5 all-time

Valuation method used

Revenue Multiple
22 315 509 € × 0.26x = 5 732 177 €
Range: 3 017 331€ - 9 741 883€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare MAURER TEMPE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about MAURER TEMPE SAS

What is the revenue of MAURER TEMPE SAS ?

The revenue of MAURER TEMPE SAS in 2018 is 22.3 M€.

Is MAURER TEMPE SAS profitable?

MAURER TEMPE SAS recorded a net loss in 2018.

Where is the headquarters of MAURER TEMPE SAS ?

The headquarters of MAURER TEMPE SAS is located in KINGERSHEIM (68260), in the department Haut-Rhin.

Where to find the tax return of MAURER TEMPE SAS ?

The tax return of MAURER TEMPE SAS 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 MAURER TEMPE SAS operate?

MAURER TEMPE SAS operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.