MEDITERRANEENNE DE SALAISONS : revenue, balance sheet and financial ratios

MEDITERRANEENNE DE SALAISONS is a French company founded 28 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-NIZIER-SOUS-CHARLIEU (42190), this company of category PME shows in 2024 a revenue of 289 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 - MEDITERRANEENNE DE SALAISONS (SIREN 413686692)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 289 344 € 270 000 € 390 000 € 390 000 € 390 000 € 405 000 € 420 000 € 402 000 € 402 000 €
Net income 238 032 € 389 502 € 47 031 € 117 504 € -16 029 € 236 336 € 12 659 € 5 624 € 1 114 €
EBITDA 61 873 € -10 702 € 33 061 € -10 870 € 5 262 € 13 849 € 36 815 € 35 100 € 28 925 €
Net margin 82.3% 144.3% 12.1% 30.1% -4.1% 58.4% 3.0% 1.4% 0.3%

Revenue and income statement

In 2024, MEDITERRANEENNE DE SALAISONS achieves revenue of 289 k€. Activity remains stable over the period (CAGR: -4.0%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 289 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 21.4% of revenue. Positive scissor effect: EBITDA margin improves by +25.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 238 k€, i.e. 82.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

289 344 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

289 344 €

EBITDA (2024) ?
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

61 873 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 726 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

238 032 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.4%

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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 144%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 65.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

143.644%

Financial autonomy (2024) ?
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

39.435%

Cash flow / Revenue (2024) ?
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

6.369%

Repayment capacity (2024) ?
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

65.815

Solvency indicators evolution
MEDITERRANEENNE DE SALAISONS

Sector positioning

Debt ratio
143.64 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of MEDITERRANEENNE DE SALAISONS (143.64) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
39.44% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average +9 pts over 3 years

In 2024, the financial autonomy of MEDITERRANEENNE DE SALAISONS (39.4%) 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
65.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of MEDITERRANEENNE DE SALAISONS (65.81) 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 1527.14. 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 169.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

1527.137

Interest coverage (2024) ?
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

169.127

Liquidity indicators evolution
MEDITERRANEENNE DE SALAISONS

Sector positioning

Liquidity ratio
1527.14 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Good

In 2024, the liquidity ratio of MEDITERRANEENNE DE SALAISONS (1527.14) 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
169.13x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of MEDITERRANEENNE DE SALAISONS (169.1x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 1506 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +3265%, requiring additional financing.

Operating WCR (2024) ?
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

1 210 728 €

Customer credit (2024) ?
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

26 j

Supplier credit (2024) ?
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

47 j

Inventory turnover (2024) ?
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 (2024) ?
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

1506 j

WCR and payment terms evolution
MEDITERRANEENNE DE SALAISONS

Positioning of MEDITERRANEENNE DE SALAISONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of MEDITERRANEENNE DE SALAISONS is estimated at 270 215 € (range 101 447€ - 674 115€). With an EBITDA of 61 873€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
101k€ 270k€ 674k€
270 215 € Range: 101 447€ - 674 115€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
61 873 € × 4.8x
Estimation 299 209 €
50 649€ - 515 624€
Revenue Multiple 30%
289 344 € × 0.59x
Estimation 170 358 €
105 984€ - 202 523€
Net Income Multiple 20%
238 032 € × 1.5x
Estimation 347 518 €
221 641€ - 1 777 733€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 sociétés holding)

Compare MEDITERRANEENNE DE SALAISONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about MEDITERRANEENNE DE SALAISONS

What is the revenue of MEDITERRANEENNE DE SALAISONS ?

The revenue of MEDITERRANEENNE DE SALAISONS in 2024 is 289 k€.

Is MEDITERRANEENNE DE SALAISONS profitable?

Yes, MEDITERRANEENNE DE SALAISONS generated a net profit of 238 k€ in 2024.

Where is the headquarters of MEDITERRANEENNE DE SALAISONS ?

The headquarters of MEDITERRANEENNE DE SALAISONS is located in SAINT-NIZIER-SOUS-CHARLIEU (42190), in the department Loire.

Where to find the tax return of MEDITERRANEENNE DE SALAISONS ?

The tax return of MEDITERRANEENNE DE SALAISONS 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 MEDITERRANEENNE DE SALAISONS operate?

MEDITERRANEENNE DE SALAISONS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.