MERCIER ET FILS : revenue, balance sheet and financial ratios

MERCIER ET FILS is a French company founded 69 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-SORNIN (17600), this company of category PME shows in 2023 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - MERCIER ET FILS (SIREN 715750311)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C 2 215 022 € N/C N/C N/C N/C 1 608 476 € N/C
Net income 355 721 € 289 347 € 276 888 € 411 463 € 445 764 € 235 090 € 299 206 € 148 389 € 120 561 €
EBITDA N/C N/C 649 168 € N/C N/C N/C N/C 356 217 € N/C
Net margin N/C N/C 12.5% N/C N/C N/C N/C 9.2% N/C

Revenue and income statement

In 2025, MERCIER ET FILS generates positive net income of 356 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 121 k€ -> 356 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

355 721 €

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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 0%. 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 91%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

91.323%

Asset age ratio (2025) ?
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

21.9%

Solvency indicators evolution
MERCIER ET FILS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 10.9
Med: 40.92
Q3: 77.07
Excellent

In 2025, the debt ratio of MERCIER ET FILS (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
91.32% 2025
2023
2024
2025
Q1: 33.41%
Med: 52.63%
Q3: 66.01%
Excellent +5 pts over 3 years

In 2025, the financial autonomy of MERCIER ET FILS (91.3%) 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
0.07 years 2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Good

In 2023, the repayment capacity of MERCIER ET FILS (0.07) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 911.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

911.611

Liquidity indicators evolution
MERCIER ET FILS

Sector positioning

Liquidity ratio
911.61 2025
2023
2024
2025
Q1: 203.66
Med: 335.39
Q3: 505.61
Excellent

In 2025, the liquidity ratio of MERCIER ET FILS (911.61) 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.

Interest coverage
0.0x 2023
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.02x
Average

In 2023, the interest coverage of MERCIER ET FILS (0.0x) 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.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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 (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
MERCIER ET FILS

Positioning of MERCIER ET FILS in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of MERCIER ET FILS is estimated at 412 260 € (range 108 947€ - 957 798€). 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 2025
95 tx
108k€ 412k€ 957k€
412 260 € Range: 108 947€ - 957 798€
NAF 5 all-time

Valuation method used

Net Income Multiple
355 721 € × 1.2x = 412 261 €
Range: 108 947€ - 957 799€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare MERCIER ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about MERCIER ET FILS

What is the revenue of MERCIER ET FILS ?

The revenue of MERCIER ET FILS in 2023 is 2.2 M€.

Is MERCIER ET FILS profitable?

Yes, MERCIER ET FILS generated a net profit of 356 k€ in 2025.

Where is the headquarters of MERCIER ET FILS ?

The headquarters of MERCIER ET FILS is located in SAINT-SORNIN (17600), in the department Charente-Maritime.

Where to find the tax return of MERCIER ET FILS ?

The tax return of MERCIER ET FILS 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 ET FILS operate?

MERCIER ET FILS operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.