MERMERLOCATION SARL : revenue, balance sheet and financial ratios

MERMERLOCATION SARL is a French company founded 22 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in SAINTE-LUCE (97228), this company of category PME shows in 2020 a revenue of 403 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 - MERMERLOCATION SARL (SIREN 449671403)
Indicator 2020 2019 2018 2017 2016
Revenue 402 788 € 742 919 € 766 953 € 602 459 € 386 014 €
Net income 100 450 € 184 294 € 254 359 € 64 681 € -2 048 €
EBITDA -59 279 € 77 053 € 122 869 € 97 478 € 17 416 €
Net margin 24.9% 24.8% 33.2% 10.7% -0.5%

Revenue and income statement

In 2020, MERMERLOCATION SARL achieves revenue of 403 k€. Revenue is growing positively over 5 years (CAGR: +1.1%). Significant drop of -46% vs 2019. After deducting consumption (0 €), gross margin stands at 403 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 -59 k€, representing -14.7% of revenue. Warning negative scissor effect: despite revenue change (-46%), EBITDA varies by -177%, reducing margin by 25.1 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 100 k€, i.e. 24.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

402 788 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

402 788 €

EBITDA (2020) ?
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

-59 279 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-59 775 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

100 450 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.9%

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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 131%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

131.005%

Financial autonomy (2020) ?
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

16.28%

Cash flow / Revenue (2020) ?
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

-13.831%

Repayment capacity (2020) ?
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

-2.191

Asset age ratio (2020) ?
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

11.8%

Solvency indicators evolution
MERMERLOCATION SARL

Sector positioning

Debt ratio
131.0 2020
2018
2019
2020
Q1: 0.0
Med: 26.68
Q3: 162.03
Average +27 pts over 3 years

In 2020, the debt ratio of MERMERLOCATION SARL (131.00) 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
16.28% 2020
2018
2019
2020
Q1: 1.56%
Med: 29.56%
Q3: 68.21%
Average -16 pts over 3 years

In 2020, the financial autonomy of MERMERLOCATION SARL (16.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-2.19 years 2020
2018
2019
2020
Q1: -0.01 years
Med: 0.0 years
Q3: 2.54 years
Excellent -29 pts over 3 years

In 2020, the repayment capacity of MERMERLOCATION SARL (-2.19) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 270.67. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

270.674

Interest coverage (2020) ?
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

0.0

Liquidity indicators evolution
MERMERLOCATION SARL

Sector positioning

Liquidity ratio
270.67 2020
2018
2019
2020
Q1: 82.25
Med: 190.49
Q3: 457.98
Good -18 pts over 3 years

In 2020, the liquidity ratio of MERMERLOCATION SARL (270.67) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2020
2018
2019
2020
Q1: -0.05x
Med: 0.0x
Q3: 1.95x
Good +25 pts over 3 years

In 2020, the interest coverage of MERMERLOCATION SARL (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 212 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 189 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-3 days): operations structurally generate cash. Over 2016-2020, WCR increased by +96%, requiring additional financing.

Operating WCR (2020) ?
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

-3 331 €

Customer credit (2020) ?
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

212 j

Supplier credit (2020) ?
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

23 j

Inventory turnover (2020) ?
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 (2020) ?
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

-3 j

WCR and payment terms evolution
MERMERLOCATION SARL

Positioning of MERMERLOCATION SARL in its sector

Comparison with sector Location et location-bail d'articles de loisirs et de sport

Valuation estimate

Based on 87 transactions of similar company sales (all years), the value of MERMERLOCATION SARL is estimated at 236 698 € (range 124 973€ - 612 209€). The price/revenue ratio is 0.57x (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 2020
87 tx
124k€ 236k€ 612k€
236 698 € Range: 124 973€ - 612 209€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
402 788 € × 0.57x
Estimation 230 373 €
118 863€ - 556 335€
Net Income Multiple 20%
100 450 € × 2.5x
Estimation 246 186 €
134 140€ - 696 021€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 87 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 (Location et location-bail d'articles de loisirs et de sport )

Compare MERMERLOCATION SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport

Frequently asked questions about MERMERLOCATION SARL

What is the revenue of MERMERLOCATION SARL ?

The revenue of MERMERLOCATION SARL in 2020 is 403 k€.

Is MERMERLOCATION SARL profitable?

Yes, MERMERLOCATION SARL generated a net profit of 100 k€ in 2020.

Where is the headquarters of MERMERLOCATION SARL ?

The headquarters of MERMERLOCATION SARL is located in SAINTE-LUCE (97228), in the department Martinique.

Where to find the tax return of MERMERLOCATION SARL ?

The tax return of MERMERLOCATION SARL 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 MERMERLOCATION SARL operate?

MERMERLOCATION SARL operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.