MERCIER DEVELOPPEMENT : revenue, balance sheet and financial ratios

MERCIER DEVELOPPEMENT is a French company founded 7 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in DARDILLY (69570), this company of category PME shows in 2024 a revenue of 585 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - MERCIER DEVELOPPEMENT (SIREN 843689324)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 585 013 € 2 692 401 € 1 915 775 € 2 571 718 € 862 957 € 194 310 €
Net income 686 600 € 630 940 € 703 353 € 516 495 € 130 852 € 23 977 €
EBITDA -55 540 € 901 433 € 452 928 € 200 129 € 225 261 € 69 674 €
Net margin 117.4% 23.4% 36.7% 20.1% 15.2% 12.3%

Revenue and income statement

In 2024, MERCIER DEVELOPPEMENT achieves revenue of 585 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.7%. Significant drop of -78% vs 2023. After deducting consumption (517 k€), gross margin stands at 68 k€, i.e. a rate of 12%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -56 k€, representing -9.5% of revenue. Warning negative scissor effect: despite revenue change (-78%), EBITDA varies by -106%, reducing margin by 43.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 687 k€, i.e. 117.4% 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

585 013 €

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

67 872 €

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

-55 540 €

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

-105 926 €

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

686 600 €

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

-9.5%

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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 238%. 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 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 125.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

238.437%

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

28.494%

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

125.822%

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

3.467

Solvency indicators evolution
MERCIER DEVELOPPEMENT

Sector positioning

Debt ratio
238.44 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average

In 2024, the debt ratio of MERCIER DEVELOPPEMENT (238.44) 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
28.49% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Good +10 pts over 3 years

In 2024, the financial autonomy of MERCIER DEVELOPPEMENT (28.5%) 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.

Repayment capacity
3.47 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average

In 2024, the repayment capacity of MERCIER DEVELOPPEMENT (3.47) 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 247.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

247.339

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

-538.902

Liquidity indicators evolution
MERCIER DEVELOPPEMENT

Sector positioning

Liquidity ratio
247.34 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average -12 pts over 3 years

In 2024, the liquidity ratio of MERCIER DEVELOPPEMENT (247.34) 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.

Interest coverage
-538.9x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average -50 pts over 3 years

In 2024, the interest coverage of MERCIER DEVELOPPEMENT (-538.9x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 255 days. Excellent situation: suppliers finance 247 days of the operating cycle (retail model). Inventory turnover is 2572 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 2585 days of revenue, i.e. 4.2 M€ to permanently finance.

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

4 201 476 €

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

8 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

255 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

2572 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

2585 j

WCR and payment terms evolution
MERCIER DEVELOPPEMENT

Positioning of MERCIER DEVELOPPEMENT 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 (22 transactions). This range of 1 296 808€ to 5 653 453€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1296k€ 2318k€ 5653k€
2 318 529 € Range: 1 296 808€ - 5 653 453€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 MERCIER DEVELOPPEMENT with other companies in the same sector:

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

Frequently asked questions about MERCIER DEVELOPPEMENT

What is the revenue of MERCIER DEVELOPPEMENT ?

The revenue of MERCIER DEVELOPPEMENT in 2024 is 585 k€.

Is MERCIER DEVELOPPEMENT profitable?

Yes, MERCIER DEVELOPPEMENT generated a net profit of 687 k€ in 2024.

Where is the headquarters of MERCIER DEVELOPPEMENT ?

The headquarters of MERCIER DEVELOPPEMENT is located in DARDILLY (69570), in the department Rhone.

Where to find the tax return of MERCIER DEVELOPPEMENT ?

The tax return of MERCIER 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 MERCIER DEVELOPPEMENT operate?

MERCIER DEVELOPPEMENT 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.