MF PRODUCTIONS SAUMUR : revenue, balance sheet and financial ratios

MF PRODUCTIONS SAUMUR is a French company founded 23 years ago, specialized in the sector Fabrication de parfums et de produits pour la toilette. Based in BELLEVIGNE-LES-CHATEAUX (49260), this company of category ETI shows in 2023 a revenue of 40.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - MF PRODUCTIONS SAUMUR (SIREN 444976914)
Indicator 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 40 110 029 € 35 042 001 € 25 507 699 € 23 613 664 € 26 246 919 € 27 287 547 € 22 353 850 € 18 200 284 €
Net income 902 168 € 702 802 € 189 248 € 217 982 € 567 530 € 514 864 € 212 497 € 308 076 €
EBITDA 2 478 893 € 1 602 926 € 1 212 736 € 1 217 893 € 1 552 642 € 1 321 604 € 1 073 200 € 876 343 €
Net margin 2.2% 2.0% 0.7% 0.9% 2.2% 1.9% 1.0% 1.7%

Revenue and income statement

In 2023, MF PRODUCTIONS SAUMUR achieves revenue of 40.1 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2022, growth of +14% (35.0 M€ -> 40.1 M€). After deducting consumption (22.0 M€), gross margin stands at 18.1 M€, i.e. a rate of 45%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.5 M€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 902 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

40 110 029 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 142 474 €

EBITDA (2023) ?
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

2 478 893 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 639 552 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

902 168 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.2%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

65.751%

Financial autonomy (2023) ?
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

33.297%

Cash flow / Revenue (2023) ?
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

5.639%

Repayment capacity (2023) ?
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

3.297

Asset age ratio (2023) ?
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

44.9%

Solvency indicators evolution
MF PRODUCTIONS SAUMUR

Sector positioning

Debt ratio
65.75 2023
2021
2022
2023
Q1: 0.01
Med: 22.32
Q3: 80.21
Average +22 pts over 3 years

In 2023, the debt ratio of MF PRODUCTIONS SAUMUR (65.75) 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
33.3% 2023
2021
2022
2023
Q1: 9.35%
Med: 36.27%
Q3: 60.96%
Average -9 pts over 3 years

In 2023, the financial autonomy of MF PRODUCTIONS SAUMUR (33.3%) 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
3.3 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.04 years
Q3: 2.23 years
Watch

In 2023, the repayment capacity of MF PRODUCTIONS SAUMUR (3.30) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.76. 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 8.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

168.758

Interest coverage (2023) ?
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

8.187

Liquidity indicators evolution
MF PRODUCTIONS SAUMUR

Sector positioning

Liquidity ratio
168.76 2023
2021
2022
2023
Q1: 131.62
Med: 218.38
Q3: 396.45
Average

In 2023, the liquidity ratio of MF PRODUCTIONS SAUMUR (168.76) 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
8.19x 2023
2021
2022
2023
Q1: -0.0x
Med: 0.56x
Q3: 5.76x
Excellent +7 pts over 3 years

In 2023, the interest coverage of MF PRODUCTIONS SAUMUR (8.2x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. Excellent situation: suppliers finance 106 days of the operating cycle (retail model). Inventory turnover is 141 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 201 days of revenue, i.e. 22.4 M€ to permanently finance. Over 2015-2023, WCR increased by +119%, requiring additional financing.

Operating WCR (2023) ?
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

22 413 885 €

Customer credit (2023) ?
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

13 j

Supplier credit (2023) ?
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

119 j

Inventory turnover (2023) ?
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

141 j

WCR in days of revenue (2023) ?
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

201 j

WCR and payment terms evolution
MF PRODUCTIONS SAUMUR

Positioning of MF PRODUCTIONS SAUMUR in its sector

Comparison with sector Fabrication de parfums et de produits pour la toilette

Valuation estimate

Based on 74 transactions of similar company sales (all years), the value of MF PRODUCTIONS SAUMUR is estimated at 2 193 503 € (range 1 140 936€ - 5 558 071€). With an EBITDA of 2 478 893€, the sector multiple of 0.6x is applied. The price/revenue ratio is 0.11x (conservative valuation). 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 2023
74 tx
1140k€ 2193k€ 5558k€
2 193 503 € Range: 1 140 936€ - 5 558 071€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 478 893 € × 0.6x
Estimation 1 549 372 €
469 389€ - 3 572 900€
Revenue Multiple 30%
40 110 029 € × 0.11x
Estimation 4 405 856 €
2 875 196€ - 10 023 982€
Net Income Multiple 20%
902 168 € × 0.5x
Estimation 485 305 €
218 416€ - 3 822 135€
How is this estimate calculated?

This estimate is based on the analysis of 74 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 (Fabrication de parfums et de produits pour la toilette)

Compare MF PRODUCTIONS SAUMUR with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de parfums et de produits pour la toilette

Frequently asked questions about MF PRODUCTIONS SAUMUR

What is the revenue of MF PRODUCTIONS SAUMUR ?

The revenue of MF PRODUCTIONS SAUMUR in 2023 is 40.1 M€.

Is MF PRODUCTIONS SAUMUR profitable?

Yes, MF PRODUCTIONS SAUMUR generated a net profit of 902 k€ in 2023.

Where is the headquarters of MF PRODUCTIONS SAUMUR ?

The headquarters of MF PRODUCTIONS SAUMUR is located in BELLEVIGNE-LES-CHATEAUX (49260), in the department Maine-et-Loire.

Where to find the tax return of MF PRODUCTIONS SAUMUR ?

The tax return of MF PRODUCTIONS SAUMUR 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 MF PRODUCTIONS SAUMUR operate?

MF PRODUCTIONS SAUMUR operates in the sector Fabrication de parfums et de produits pour la toilette (NAF code 20.42Z). See the 'Sector positioning' section above to compare the company with its competitors.