MERE ET FILS : revenue, balance sheet and financial ratios

MERE ET FILS is a French company founded 19 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 120 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - MERE ET FILS (SIREN 495278087)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 120 000 € 102 000 € 102 000 € 63 000 € 40 500 € 54 000 € 54 000 € 96 500 € 114 000 €
Net income 70 376 € 253 121 € -12 203 € -20 017 € 78 117 € 31 971 € 44 320 € 402 080 € 88 362 €
EBITDA 10 594 € -9 966 € -4 054 € -14 579 € -13 731 € -9 361 € 10 457 € 50 515 € 80 823 €
Net margin 58.6% 248.2% -12.0% -31.8% 192.9% 59.2% 82.1% 416.7% 77.5%

Revenue and income statement

In 2024, MERE ET FILS achieves revenue of 120 k€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2023, growth of +18% (102 k€ -> 120 k€). After deducting consumption (0 €), gross margin stands at 120 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 11 k€, representing 8.8% of revenue. Positive scissor effect: EBITDA margin improves by +18.6 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 70 k€, i.e. 58.6% 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

120 000 €

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

120 000 €

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

10 594 €

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

10 529 €

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

70 376 €

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

8.8%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 14.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 71.1% 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

84.69%

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

53.386%

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

71.147%

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

14.666

Solvency indicators evolution
MERE ET FILS

Sector positioning

Debt ratio
84.69 2024
2022
2023
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average +8 pts over 3 years

In 2024, the debt ratio of MERE ET FILS (84.69) 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
53.39% 2024
2022
2023
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Good -10 pts over 3 years

In 2024, the financial autonomy of MERE ET FILS (53.4%) 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
14.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average +50 pts over 3 years

In 2024, the repayment capacity of MERE ET FILS (14.67) 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 976.50. 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 127.8x. 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

976.504

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

127.761

Liquidity indicators evolution
MERE ET FILS

Sector positioning

Liquidity ratio
976.5 2024
2022
2023
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Excellent +13 pts over 3 years

In 2024, the liquidity ratio of MERE ET FILS (976.50) 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
127.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Excellent +50 pts over 3 years

In 2024, the interest coverage of MERE ET FILS (127.8x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 211 days. Excellent situation: suppliers finance 211 days of the operating cycle (retail model). Overall, WCR represents 196 days of revenue, i.e. 65 k€ to permanently finance. Notable WCR improvement over the period (-60%), freeing up cash.

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

65 248 €

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

0 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

211 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

196 j

WCR and payment terms evolution
MERE ET FILS

Positioning of MERE ET FILS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of MERE ET FILS is estimated at 143 754 € (range 55 094€ - 306 357€). With an EBITDA of 10 594€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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
69 tx
55k€ 143k€ 306k€
143 754 € Range: 55 094€ - 306 357€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 594 € × 4.3x
Estimation 45 113 €
8 969€ - 72 227€
Revenue Multiple 30%
120 000 € × 0.66x
Estimation 79 068 €
46 015€ - 87 430€
Net Income Multiple 20%
70 376 € × 6.9x
Estimation 487 390 €
184 028€ - 1 220 074€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

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

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about MERE ET FILS

What is the revenue of MERE ET FILS ?

The revenue of MERE ET FILS in 2024 is 120 k€.

Is MERE ET FILS profitable?

Yes, MERE ET FILS generated a net profit of 70 k€ in 2024.

Where is the headquarters of MERE ET FILS ?

The headquarters of MERE ET FILS is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of MERE ET FILS ?

The tax return of MERE 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 MERE ET FILS operate?

MERE ET FILS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.