MOD MATERIAL OPTIMISATION DISTRIBUTION : revenue, balance sheet and financial ratios

MOD MATERIAL OPTIMISATION DISTRIBUTION is a French company founded 6 years ago, specialized in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie. Based in BALBIGNY (42510), this company of category PME shows in 2023 a revenue of 34 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 - MOD MATERIAL OPTIMISATION DISTRIBUTION (SIREN 854043213)
Indicator 2023 2022 2021
Revenue 34 415 € 131 812 € 63 129 €
Net income 4 734 € 37 412 € 20 290 €
EBITDA 7 798 € 45 401 € 22 518 €
Net margin 13.8% 28.4% 32.1%

Revenue and income statement

In 2023, MOD MATERIAL OPTIMISATION DISTRIBUTION achieves revenue of 34 k€. Revenue is declining over the period 2021-2023 (CAGR: -26.2%). Significant drop of -74% vs 2022. After deducting consumption (2 k€), gross margin stands at 32 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 22.7% of revenue. Warning negative scissor effect: despite revenue change (-74%), EBITDA varies by -83%, reducing margin by 11.8 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 5 k€, i.e. 13.8% 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

34 415 €

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

32 477 €

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

7 798 €

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

5 203 €

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

4 734 €

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

22.7%

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 13%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 21.3% 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

12.893%

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

7.495%

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

21.293%

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

93.9%

Solvency indicators evolution
MOD MATERIAL OPTIMISATION DISTRIBUTION

Sector positioning

Debt ratio
12.89 2023
2021
2022
2023
Q1: 0.01
Med: 8.98
Q3: 41.72
Average

In 2023, the debt ratio of MOD MATERIAL OPTIMISATION... (12.89) 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
7.5% 2023
2021
2022
2023
Q1: 13.47%
Med: 41.17%
Q3: 67.29%
Watch

In 2023, the financial autonomy of MOD MATERIAL OPTIMISATION... (7.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.18 years
Q3: 1.08 years
Excellent

In 2023, the repayment capacity of MOD MATERIAL OPTIMISATION... (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 146.41. 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

146.407

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
MOD MATERIAL OPTIMISATION DISTRIBUTION

Sector positioning

Liquidity ratio
146.41 2023
2021
2022
2023
Q1: 138.92
Med: 224.4
Q3: 427.46
Average

In 2023, the liquidity ratio of MOD MATERIAL OPTIMISATION... (146.41) 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: 2.91x
Average

In 2023, the interest coverage of MOD MATERIAL OPTIMISATION... (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: 242 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 328 days. Excellent situation: suppliers finance 86 days of the operating cycle (retail model). Inventory turnover is 122 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 240 days of revenue, i.e. 23 k€ to permanently finance. Notable WCR improvement over the period (-23%), freeing up cash.

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

22 937 €

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

242 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

328 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

122 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

240 j

WCR and payment terms evolution
MOD MATERIAL OPTIMISATION DISTRIBUTION

Positioning of MOD MATERIAL OPTIMISATION DISTRIBUTION in its sector

Comparison with sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of MOD MATERIAL OPTIMISATION DISTRIBUTION is estimated at 11 280 € (range 4 298€ - 35 706€). With an EBITDA of 7 798€, the sector multiple of 1.6x 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.

Estimated enterprise value 2023
229 transactions
4k€ 11k€ 35k€
11 280 € Range: 4 298€ - 35 706€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
7 798 € × 1.6x
Estimation 12 668 €
4 134€ - 42 055€
Revenue Multiple 30%
34 415 € × 0.32x
Estimation 11 160 €
5 233€ - 27 305€
Net Income Multiple 20%
4 734 € × 1.7x
Estimation 7 991 €
3 310€ - 32 436€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 du commerce en meubles, articles de ménage et quincaillerie)

Compare MOD MATERIAL OPTIMISATION DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en meubles, articles de ménage et quincaillerie

Frequently asked questions about MOD MATERIAL OPTIMISATION DISTRIBUTION

What is the revenue of MOD MATERIAL OPTIMISATION DISTRIBUTION ?

The revenue of MOD MATERIAL OPTIMISATION DISTRIBUTION in 2023 is 34 k€.

Is MOD MATERIAL OPTIMISATION DISTRIBUTION profitable?

Yes, MOD MATERIAL OPTIMISATION DISTRIBUTION generated a net profit of 5 k€ in 2023.

Where is the headquarters of MOD MATERIAL OPTIMISATION DISTRIBUTION ?

The headquarters of MOD MATERIAL OPTIMISATION DISTRIBUTION is located in BALBIGNY (42510), in the department Loire.

Where to find the tax return of MOD MATERIAL OPTIMISATION DISTRIBUTION ?

The tax return of MOD MATERIAL OPTIMISATION DISTRIBUTION 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 MOD MATERIAL OPTIMISATION DISTRIBUTION operate?

MOD MATERIAL OPTIMISATION DISTRIBUTION operates in the sector Intermédiaires du commerce en meubles, articles de ménage et quincaillerie (NAF code 46.15Z). See the 'Sector positioning' section above to compare the company with its competitors.