M.C - DISTRIBUTION : revenue, balance sheet and financial ratios

M.C - DISTRIBUTION is a French company founded 20 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LES PENNES-MIRABEAU (13170), this company of category PME shows in 2023 a revenue of 37 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 - M.C - DISTRIBUTION (SIREN 485240840)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 37 056 € 390 000 € N/C N/C N/C N/C N/C N/C 3 300 €
Net income -662 € 53 593 € 2 054 € -2 758 € -19 927 € -2 516 € 4 959 € 7 919 € 13 516 €
EBITDA 5 403 € 60 860 € -6 214 € -2 242 € -18 375 € -2 143 € -1 210 € -2 799 € 1 035 €
Net margin -1.8% 13.7% N/C N/C N/C N/C N/C N/C 409.6%

Revenue and income statement

In 2023, M.C - DISTRIBUTION achieves revenue of 37 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +35.3%. Significant drop of -90% vs 2022. After deducting consumption (14 k€), gross margin stands at 23 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 14.6% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -662 € (-1.8% of revenue), which will impact equity.

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

37 056 €

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

22 821 €

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

5 403 €

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

3 532 €

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

-662 €

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

14.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 96%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.1% 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

0.9%

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

96.24%

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

3.101%

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

5.683

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

42.3%

Solvency indicators evolution
M.C - DISTRIBUTION

Sector positioning

Debt ratio
0.9 2023
2021
2022
2023
Q1: 0.0
Med: 11.85
Q3: 222.35
Good

In 2023, the debt ratio of M.C - DISTRIBUTION (0.90) 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
96.24% 2023
2021
2022
2023
Q1: 0.0%
Med: 17.0%
Q3: 60.15%
Excellent

In 2023, the financial autonomy of M.C - DISTRIBUTION (96.2%) 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
5.68 years 2023
2021
2022
2023
Q1: -7.1 years
Med: 0.0 years
Q3: 2.61 years
Average +27 pts over 3 years

In 2023, the repayment capacity of M.C - DISTRIBUTION (5.68) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1679.33. 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

1679.333

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
M.C - DISTRIBUTION

Sector positioning

Liquidity ratio
1679.33 2023
2021
2022
2023
Q1: 160.06
Med: 580.5
Q3: 3257.22
Good -15 pts over 3 years

In 2023, the liquidity ratio of M.C - DISTRIBUTION (1679.33) 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
2021
2022
2023
Q1: -5.83x
Med: 0.0x
Q3: 5.4x
Good

In 2023, the interest coverage of M.C - DISTRIBUTION (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 3214 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 3210 days of revenue, i.e. 330 k€ to permanently finance. Over 2015-2023, WCR increased by +24285%, 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

330 417 €

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

0 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

83 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

3214 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

3210 j

WCR and payment terms evolution
M.C - DISTRIBUTION

Positioning of M.C - DISTRIBUTION in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 36 622€ to 102 954€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
36k€ 89k€ 102k€
89 237 € Range: 36 622€ - 102 954€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Activités des marchands de biens immobiliers)

Compare M.C - DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about M.C - DISTRIBUTION

What is the revenue of M.C - DISTRIBUTION ?

The revenue of M.C - DISTRIBUTION in 2023 is 37 k€.

Is M.C - DISTRIBUTION profitable?

M.C - DISTRIBUTION recorded a net loss in 2023.

Where is the headquarters of M.C - DISTRIBUTION ?

The headquarters of M.C - DISTRIBUTION is located in LES PENNES-MIRABEAU (13170), in the department Bouches-du-Rhone.

Where to find the tax return of M.C - DISTRIBUTION ?

The tax return of M.C - DISTRIBUTION 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 M.C - DISTRIBUTION operate?

M.C - DISTRIBUTION operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.