SIREN : 408158038
MEMAT is a French company founded 29 years ago, specialized in the sector Restauration traditionnelle. Based in SAN-MARTINO-DI-LOTA (20200), this company of category PME shows in 2021 a revenue of 147 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 | 2015 | 2014 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 147 015 € | 177 927 € | 358 565 € | 346 661 € | 345 548 € | 363 940 € | 328 386 € | 329 992 € |
| Net income | 19 026 € | -35 013 € | 1 759 € | 12 603 € | 3 286 € | -28 672 € | -3 014 € | -9 044 € |
| EBITDA | -5 469 € | -32 647 € | 5 748 € | 12 388 € | 8 931 € | -12 698 € | 5 490 € | 1 348 € |
| Net margin | 12.9% | -19.7% | 0.5% | 3.6% | 1.0% | -7.9% | -0.9% | -2.7% |
In 2021, MEMAT achieves revenue of 147 k€. Revenue is declining over the period 2014-2021 (CAGR: -10.9%). Significant drop of -17% vs 2020. After deducting consumption (84 k€), gross margin stands at 63 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -3.7% of revenue. Positive scissor effect: EBITDA margin improves by +14.6 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 19 k€, i.e. 12.9% of revenue. This profit can be retained or distributed to shareholders.
147 015 €
63 132 €
-5 469 €
-2 559 €
19 026 €
-2.6%
The debt ratio (= Financial debt / Equity x 100) stands at 308%. 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 49%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
307.644%
48.602%
14.286%
4.521
9.8%
In 2021, the debt ratio of MEMAT (307.64) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of MEMAT (48.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2021, the repayment capacity of MEMAT (4.52) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 106.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
106.697
-43.152
In 2021, the liquidity ratio of MEMAT (106.70) 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.
In 2021, the interest coverage of MEMAT (-43.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
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: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). WCR is negative (-86 days): operations structurally generate cash. Over 2014-2021, WCR increased by +39%, requiring additional financing.
-35 162 €
0 j
48 j
65 j
-86 j
Based on 663 transactions of similar company sales in 2021, the value of MEMAT is estimated at 130 573 € (range 75 986€ - 229 177€). The price/revenue ratio is 0.87x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MEMAT with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MEMAT in 2021 is 147 k€.
Yes, MEMAT generated a net profit of 19 k€ in 2021.
The headquarters of MEMAT is located in SAN-MARTINO-DI-LOTA (20200).
The tax return of MEMAT 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).
MEMAT operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.