MICKAEL ROULIER STUDIO : revenue, balance sheet and financial ratios

MICKAEL ROULIER STUDIO is a French company founded 29 years ago, specialized in the sector Production de films institutionnels et publicitaires. Based in PARIS (75019), this company of category PME shows in 2023 a revenue of 568 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MICKAEL ROULIER STUDIO (SIREN 411934201)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 567 729 € 620 539 € 676 325 € 693 912 € 1 020 163 € 1 058 397 € 1 619 344 € 1 947 175 € 1 579 927 €
Net income 64 086 € 122 744 € 160 552 € -57 609 € 340 568 € 269 640 € 467 412 € 990 438 € 513 549 €
EBITDA 113 412 € 196 484 € 222 323 € 147 880 € 524 837 € 410 248 € 783 974 € 988 436 € 844 792 €
Net margin 11.3% 19.8% 23.7% -8.3% 33.4% 25.5% 28.9% 50.9% 32.5%

Revenue and income statement

In 2023, MICKAEL ROULIER STUDIO achieves revenue of 568 k€. Revenue is declining over the period 2015-2023 (CAGR: -12.0%). Slight decline of -9% vs 2022. After deducting consumption (2 k€), gross margin stands at 566 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 113 k€, representing 20.0% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -42%, reducing margin by 11.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 64 k€, i.e. 11.3% 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

567 729 €

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

565 763 €

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

113 412 €

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

77 823 €

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

64 086 €

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

20.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.6% 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 (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

0.106%

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

90.729%

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

17.556%

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

0.012

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

8.2%

Solvency indicators evolution
MICKAEL ROULIER STUDIO

Sector positioning

Debt ratio
0.11 2023
2021
2022
2023
Q1: 0.0
Med: 5.16
Q3: 40.85
Good

In 2023, the debt ratio of MICKAEL ROULIER STUDIO (0.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
90.73% 2023
2021
2022
2023
Q1: 3.93%
Med: 33.15%
Q3: 60.65%
Excellent

In 2023, the financial autonomy of MICKAEL ROULIER STUDIO (90.7%) 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
0.01 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.57 years
Average +26 pts over 3 years

In 2023, the repayment capacity of MICKAEL ROULIER STUDIO (0.01) 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 1207.54. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

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

1207.543

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

0.004

Liquidity indicators evolution
MICKAEL ROULIER STUDIO

Sector positioning

Liquidity ratio
1207.54 2023
2021
2022
2023
Q1: 135.75
Med: 227.43
Q3: 418.61
Excellent

In 2023, the liquidity ratio of MICKAEL ROULIER STUDIO (1207.54) 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
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.33x
Good +25 pts over 3 years

In 2023, the interest coverage of MICKAEL ROULIER STUDIO (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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 29 days of gap between collections and payments. WCR is negative (-9 days): operations structurally generate cash. Over 2015-2023, WCR increased by +96%, 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

-14 545 €

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

35 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

6 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

0 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

-9 j

WCR and payment terms evolution
MICKAEL ROULIER STUDIO

Positioning of MICKAEL ROULIER STUDIO in its sector

Comparison with sector Production de films institutionnels et publicitaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 37 458€ to 390 796€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
37k€ 118k€ 390k€
118 940 € Range: 37 458€ - 390 796€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Production de films institutionnels et publicitaires)

Compare MICKAEL ROULIER STUDIO with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films institutionnels et publicitaires

Frequently asked questions about MICKAEL ROULIER STUDIO

What is the revenue of MICKAEL ROULIER STUDIO ?

The revenue of MICKAEL ROULIER STUDIO in 2023 is 568 k€.

Is MICKAEL ROULIER STUDIO profitable?

Yes, MICKAEL ROULIER STUDIO generated a net profit of 64 k€ in 2023.

Where is the headquarters of MICKAEL ROULIER STUDIO ?

The headquarters of MICKAEL ROULIER STUDIO is located in PARIS (75019), in the department Paris.

Where to find the tax return of MICKAEL ROULIER STUDIO ?

The tax return of MICKAEL ROULIER STUDIO 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 MICKAEL ROULIER STUDIO operate?

MICKAEL ROULIER STUDIO operates in the sector Production de films institutionnels et publicitaires (NAF code 59.11B). See the 'Sector positioning' section above to compare the company with its competitors.