MM BOARD FRANCE SARL : revenue, balance sheet and financial ratios

MM BOARD FRANCE SARL is a French company founded 35 years ago, specialized in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques. Based in PARIS (75017), this company of category ETI shows in 2023 a revenue of 4.5 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 - MM BOARD FRANCE SARL (SIREN 378656532)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 456 422 € 4 296 483 € 3 079 280 € 2 384 414 € 1 394 034 € 1 441 621 € 1 469 030 € 1 313 011 €
Net income 755 879 € 1 192 322 € 440 642 € -58 838 € 11 889 € 105 486 € 173 611 € 83 620 €
EBITDA 1 164 437 € 1 575 474 € 643 812 € 73 143 € -719 858 € -1 200 496 € -605 374 € -655 868 €
Net margin 17.0% 27.8% 14.3% -2.5% 0.9% 7.3% 11.8% 6.4%

Revenue and income statement

In 2023, MM BOARD FRANCE SARL achieves revenue of 4.5 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +19.1%. Vs 2022: +4%. After deducting consumption (0 €), gross margin stands at 4.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.2 M€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -26%, reducing margin by 10.5 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 756 k€, i.e. 17.0% 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

4 456 422 €

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

4 456 422 €

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

1 164 437 €

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

974 149 €

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

755 879 €

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

26.1%

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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 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 19.3% 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

0.0%

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

43.845%

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

19.271%

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

0.0

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

47.0%

Solvency indicators evolution
MM BOARD FRANCE SARL

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 0.0
Med: 7.74
Q3: 43.88
Excellent

In 2023, the debt ratio of MM BOARD FRANCE SARL (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
43.84% 2023
2021
2022
2023
Q1: 12.27%
Med: 40.31%
Q3: 63.81%
Good +8 pts over 3 years

In 2023, the financial autonomy of MM BOARD FRANCE SARL (43.8%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.14 years
Excellent

In 2023, the repayment capacity of MM BOARD FRANCE SARL (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 196.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

196.395

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

0.0

Liquidity indicators evolution
MM BOARD FRANCE SARL

Sector positioning

Liquidity ratio
196.4 2023
2021
2022
2023
Q1: 143.48
Med: 239.57
Q3: 444.35
Average +5 pts over 3 years

In 2023, the liquidity ratio of MM BOARD FRANCE SARL (196.40) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.24x
Average

In 2023, the interest coverage of MM BOARD FRANCE SARL (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 39 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 99 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2023, WCR increased by +253%, 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

1 227 432 €

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

39 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

50 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

99 j

WCR and payment terms evolution
MM BOARD FRANCE SARL

Positioning of MM BOARD FRANCE SARL in its sector

Comparison with sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of MM BOARD FRANCE SARL is estimated at 1 727 135 € (range 932 920€ - 5 240 926€). With an EBITDA of 1 164 437€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.32x (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
50 tx
932k€ 1727k€ 5240k€
1 727 135 € Range: 932 920€ - 5 240 926€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 164 437 € × 1.8x
Estimation 2 116 912 €
1 102 970€ - 7 191 767€
Revenue Multiple 30%
4 456 422 € × 0.32x
Estimation 1 420 474 €
707 741€ - 2 708 533€
Net Income Multiple 20%
755 879 € × 1.6x
Estimation 1 212 686 €
845 565€ - 4 162 417€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Intermédiaires spécialisés dans le commerce d'autres produits spécifiques)

Compare MM BOARD FRANCE SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires spécialisés dans le commerce d'autres produits spécifiques

Frequently asked questions about MM BOARD FRANCE SARL

What is the revenue of MM BOARD FRANCE SARL ?

The revenue of MM BOARD FRANCE SARL in 2023 is 4.5 M€.

Is MM BOARD FRANCE SARL profitable?

Yes, MM BOARD FRANCE SARL generated a net profit of 756 k€ in 2023.

Where is the headquarters of MM BOARD FRANCE SARL ?

The headquarters of MM BOARD FRANCE SARL is located in PARIS (75017), in the department Paris.

Where to find the tax return of MM BOARD FRANCE SARL ?

The tax return of MM BOARD FRANCE 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 MM BOARD FRANCE SARL operate?

MM BOARD FRANCE SARL operates in the sector Intermédiaires spécialisés dans le commerce d'autres produits spécifiques (NAF code 46.18Z). See the 'Sector positioning' section above to compare the company with its competitors.