SIREN : 447975566
MER ET SOLEIL is a French company founded 23 years ago, specialized in the sector Restauration traditionnelle. Based in LA SEYNE-SUR-MER (83500), this company of category PME shows in 2021 a revenue of 193 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 |
|---|---|---|---|---|---|---|
| Revenue | 193 005 € | 216 647 € | 368 960 € | 364 322 € | 370 414 € | 329 159 € |
| Net income | 15 517 € | 12 109 € | -2 646 € | 2 981 € | 19 116 € | 11 231 € |
| EBITDA | 25 041 € | -1 050 € | 8 398 € | 6 469 € | 32 715 € | 12 309 € |
| Net margin | 8.0% | 5.6% | -0.7% | 0.8% | 5.2% | 3.4% |
In 2021, MER ET SOLEIL achieves revenue of 193 k€. Revenue is declining over the period 2016-2021 (CAGR: -10.1%). Significant drop of -11% vs 2020. After deducting consumption (83 k€), gross margin stands at 110 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 13.0% of revenue. Positive scissor effect: EBITDA margin improves by +13.5 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 8.0% of revenue. This profit can be retained or distributed to shareholders.
193 005 €
110 432 €
25 041 €
16 886 €
15 517 €
9.4%
The debt ratio (= Financial debt / Equity x 100) stands at 64%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
63.5%
58.254%
8.637%
2.633
32.9%
In 2021, the debt ratio of MER ET SOLEIL (63.50) 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 MER ET SOLEIL (58.2%) 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.
In 2021, the repayment capacity of MER ET SOLEIL (2.63) 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 701.12. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.
701.125
5.467
In 2021, the liquidity ratio of MER ET SOLEIL (701.12) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2021, the interest coverage of MER ET SOLEIL (5.5x) 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) 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: 3 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 9 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 18 k€ to permanently finance. Over 2016-2021, WCR increased by +217%, requiring additional financing.
17 892 €
0 j
3 j
9 j
33 j
Based on 663 transactions of similar company sales in 2021, the value of MER ET SOLEIL is estimated at 143 504 € (range 84 442€ - 257 814€). With an EBITDA of 25 041€, the sector multiple of 5.7x is applied. 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.
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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 MER ET SOLEIL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MER ET SOLEIL in 2021 is 193 k€.
Yes, MER ET SOLEIL generated a net profit of 16 k€ in 2021.
The headquarters of MER ET SOLEIL is located in LA SEYNE-SUR-MER (83500), in the department Var.
The tax return of MER ET SOLEIL 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).
MER ET SOLEIL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.