MITSUBISHI PENCIL FRANCE SA : revenue, balance sheet and financial ratios

MITSUBISHI PENCIL FRANCE SA is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in BOULOGNE-BILLANCOURT (92100), this company of category ETI shows in 2024 a revenue of 29.5 M€. 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 - MITSUBISHI PENCIL FRANCE SA (SIREN 423438159)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 29 519 231 € 29 553 719 € 24 683 093 € 21 708 233 € 18 376 116 € 17 576 453 € 17 314 148 € 18 786 518 € 18 208 392 €
Net income 4 544 455 € 5 155 510 € 2 447 859 € 2 791 807 € 1 699 115 € 1 030 015 € 915 997 € 812 155 € 331 266 €
EBITDA 5 970 578 € 7 066 662 € 3 388 023 € 4 137 107 € 2 523 380 € 1 578 809 € 1 309 719 € 945 134 € 1 089 595 €
Net margin 15.4% 17.4% 9.9% 12.9% 9.2% 5.9% 5.3% 4.3% 1.8%

Revenue and income statement

In 2024, MITSUBISHI PENCIL FRANCE SA achieves revenue of 29.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Slight decline of -0% vs 2023. After deducting consumption (13.4 M€), gross margin stands at 16.1 M€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6.0 M€, representing 20.2% of revenue. Warning negative scissor effect: despite revenue change (-0%), EBITDA varies by -16%, reducing margin by 3.7 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 4.5 M€, i.e. 15.4% 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

29 519 231 €

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

16 094 630 €

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

5 970 578 €

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

5 739 622 €

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

4 544 455 €

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

20.2%

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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 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 16.0% 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

0.0%

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

76.659%

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

16.023%

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

0.0

Asset age ratio (2024) ?
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

46.4%

Solvency indicators evolution
MITSUBISHI PENCIL FRANCE SA

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Excellent

In 2024, the debt ratio of MITSUBISHI PENCIL FRANCE SA (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
76.66% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Excellent

In 2024, the financial autonomy of MITSUBISHI PENCIL FRANCE SA (76.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent

In 2024, the repayment capacity of MITSUBISHI PENCIL FRANCE SA (0.00) 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 360.37. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

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

360.366

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

0.225

Liquidity indicators evolution
MITSUBISHI PENCIL FRANCE SA

Sector positioning

Liquidity ratio
360.37 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Good +6 pts over 3 years

In 2024, the liquidity ratio of MITSUBISHI PENCIL FRANCE SA (360.37) 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
0.23x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Good

In 2024, the interest coverage of MITSUBISHI PENCIL FRANCE SA (0.2x) 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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 12 days of gap between collections and payments. Inventory turnover is 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 100 days of revenue, i.e. 8.2 M€ to permanently finance.

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

8 185 092 €

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

64 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

52 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

47 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

100 j

WCR and payment terms evolution
MITSUBISHI PENCIL FRANCE SA

Positioning of MITSUBISHI PENCIL FRANCE SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of MITSUBISHI PENCIL FRANCE SA is estimated at 12 493 298 € (range 4 390 976€ - 31 587 326€). With an EBITDA of 5 970 578€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2024
145 transactions
4390k€ 12493k€ 31587k€
12 493 298 € Range: 4 390 976€ - 31 587 326€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
5 970 578 € × 2.6x
Estimation 15 561 183 €
5 661 063€ - 43 741 741€
Revenue Multiple 30%
29 519 231 € × 0.19x
Estimation 5 647 798 €
3 178 720€ - 14 398 080€
Net Income Multiple 20%
4 544 455 € × 3.3x
Estimation 15 091 840 €
3 034 146€ - 26 985 162€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare MITSUBISHI PENCIL FRANCE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about MITSUBISHI PENCIL FRANCE SA

What is the revenue of MITSUBISHI PENCIL FRANCE SA ?

The revenue of MITSUBISHI PENCIL FRANCE SA in 2024 is 29.5 M€.

Is MITSUBISHI PENCIL FRANCE SA profitable?

Yes, MITSUBISHI PENCIL FRANCE SA generated a net profit of 4.5 M€ in 2024.

Where is the headquarters of MITSUBISHI PENCIL FRANCE SA ?

The headquarters of MITSUBISHI PENCIL FRANCE SA is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of MITSUBISHI PENCIL FRANCE SA ?

The tax return of MITSUBISHI PENCIL FRANCE SA 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 MITSUBISHI PENCIL FRANCE SA operate?

MITSUBISHI PENCIL FRANCE SA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.