MBC DEVELOPPEMENT : revenue, balance sheet and financial ratios

MBC DEVELOPPEMENT is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VITROLLES (13127), this company of category PME shows in 2023 a revenue of 129 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MBC DEVELOPPEMENT (SIREN 528813454)
Indicator 2023 2022 2020 2019 2018 2016
Revenue 128 760 € 164 272 € 299 999 € 229 999 € 229 999 € 167 500 €
Net income 68 080 € 1 083 640 € 157 886 € 295 619 € 151 690 € 92 169 €
EBITDA -15 359 € -119 650 € -6 914 € -5 338 € -38 389 € 17 507 €
Net margin 52.9% 659.7% 52.6% 128.5% 66.0% 55.0%

Revenue and income statement

In 2023, MBC DEVELOPPEMENT achieves revenue of 129 k€. Activity remains stable over the period (CAGR: -3.7%). Significant drop of -22% vs 2022. After deducting consumption (3 k€), gross margin stands at 126 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -15 k€, representing -11.9% of revenue. Positive scissor effect: EBITDA margin improves by +60.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 68 k€, i.e. 52.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

128 760 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

125 580 €

EBITDA (2023) ?
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

-15 359 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 068 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

68 080 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.9%

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Chart evolution

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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 0%. 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 92%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 3.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

91.963%

Cash flow / Revenue (2023) ?
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

3.538%

Repayment capacity (2023) ?
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

0.0

Asset age ratio (2023) ?
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

52.7%

Solvency indicators evolution
MBC DEVELOPPEMENT

Sector positioning

Debt ratio
0.0 2023
2020
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Good -6 pts over 3 years

In 2023, the debt ratio of MBC DEVELOPPEMENT (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
91.96% 2023
2020
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Excellent

In 2023, the financial autonomy of MBC DEVELOPPEMENT (92.0%) 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.

Repayment capacity
0.0 years 2023
2020
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Good -22 pts over 3 years

In 2023, the repayment capacity of MBC DEVELOPPEMENT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 732.51. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

732.507

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
MBC DEVELOPPEMENT

Sector positioning

Liquidity ratio
732.51 2023
2020
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Good +8 pts over 3 years

In 2023, the liquidity ratio of MBC DEVELOPPEMENT (732.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Average

In 2023, the interest coverage of MBC DEVELOPPEMENT (0.0x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Overall, WCR represents 774 days of revenue, i.e. 277 k€ to permanently finance. Over 2016-2023, WCR increased by +459%, requiring additional financing.

Operating WCR (2023) ?
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

276 804 €

Customer credit (2023) ?
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

29 j

Supplier credit (2023) ?
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

67 j

Inventory turnover (2023) ?
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 (2023) ?
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

774 j

WCR and payment terms evolution
MBC DEVELOPPEMENT

Positioning of MBC DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of MBC DEVELOPPEMENT is estimated at 193 890 € (range 74 572€ - 389 140€). The price/revenue ratio is 0.51x (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 2023
215 transactions
74k€ 193k€ 389k€
193 890 € Range: 74 572€ - 389 140€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
128 760 € × 0.51x
Estimation 65 747 €
29 938€ - 150 410€
Net Income Multiple 20%
68 080 € × 5.7x
Estimation 386 105 €
141 524€ - 747 237€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Location de terrains et d'autres biens immobiliers)

Compare MBC DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about MBC DEVELOPPEMENT

What is the revenue of MBC DEVELOPPEMENT ?

The revenue of MBC DEVELOPPEMENT in 2023 is 129 k€.

Is MBC DEVELOPPEMENT profitable?

Yes, MBC DEVELOPPEMENT generated a net profit of 68 k€ in 2023.

Where is the headquarters of MBC DEVELOPPEMENT ?

The headquarters of MBC DEVELOPPEMENT is located in VITROLLES (13127), in the department Bouches-du-Rhone.

Where to find the tax return of MBC DEVELOPPEMENT ?

The tax return of MBC DEVELOPPEMENT 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 MBC DEVELOPPEMENT operate?

MBC DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.