MOUCHET LERARIO INVEST : revenue, balance sheet and financial ratios

MOUCHET LERARIO INVEST is a French company founded 8 years ago, specialized in the sector Services administratifs combinés de bureau. Based in ITTEVILLE (91760), this company of category PME shows in 2024 a revenue of 368 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 - MOUCHET LERARIO INVEST (SIREN 832775746)
Indicator 2024 2023 2022 2021 2020 2019
Revenue 368 481 € 377 368 € 344 603 € 328 103 € 327 611 € 388 141 €
Net income 375 381 € 328 164 € 194 509 € 224 185 € 121 500 € 206 079 €
EBITDA 32 498 € 53 676 € 11 214 € 42 891 € 39 468 € 11 691 €
Net margin 101.9% 87.0% 56.4% 68.3% 37.1% 53.1%

Revenue and income statement

In 2024, MOUCHET LERARIO INVEST achieves revenue of 368 k€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 368 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 32 k€, representing 8.8% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -39%, reducing margin by 5.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 375 k€, i.e. 101.9% 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

368 481 €

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

368 481 €

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

32 498 €

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

21 158 €

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

375 381 €

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

8.8%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 63%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 105.0% 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

55.412%

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

62.775%

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

104.95%

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

1.63

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

81.8%

Solvency indicators evolution
MOUCHET LERARIO INVEST

Sector positioning

Debt ratio
55.41 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Average

In 2024, the debt ratio of MOUCHET LERARIO INVEST (55.41) 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
62.77% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Good +6 pts over 3 years

In 2024, the financial autonomy of MOUCHET LERARIO INVEST (62.8%) 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
1.63 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Average -8 pts over 3 years

In 2024, the repayment capacity of MOUCHET LERARIO INVEST (1.63) 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 2207.85. 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 96.0x. Operating income very largely covers interest expenses: high safety margin.

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

2207.848

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

96.034

Liquidity indicators evolution
MOUCHET LERARIO INVEST

Sector positioning

Liquidity ratio
2207.85 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Excellent

In 2024, the liquidity ratio of MOUCHET LERARIO INVEST (2207.85) 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
96.03x 2024
2022
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Excellent

In 2024, the interest coverage of MOUCHET LERARIO INVEST (96.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 146 days of revenue, i.e. 149 k€ 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

149 132 €

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

25 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

36 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

0 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

146 j

WCR and payment terms evolution
MOUCHET LERARIO INVEST

Positioning of MOUCHET LERARIO INVEST in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of MOUCHET LERARIO INVEST is estimated at 362 920 € (range 125 886€ - 919 691€). With an EBITDA of 32 498€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.38x (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
173 transactions
125k€ 362k€ 919k€
362 920 € Range: 125 886€ - 919 691€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 498 € × 3.4x
Estimation 111 684 €
30 597€ - 216 205€
Revenue Multiple 30%
368 481 € × 0.38x
Estimation 141 643 €
59 310€ - 319 942€
Net Income Multiple 20%
375 381 € × 3.5x
Estimation 1 322 929 €
463 978€ - 3 578 035€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare MOUCHET LERARIO INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about MOUCHET LERARIO INVEST

What is the revenue of MOUCHET LERARIO INVEST ?

The revenue of MOUCHET LERARIO INVEST in 2024 is 368 k€.

Is MOUCHET LERARIO INVEST profitable?

Yes, MOUCHET LERARIO INVEST generated a net profit of 375 k€ in 2024.

Where is the headquarters of MOUCHET LERARIO INVEST ?

The headquarters of MOUCHET LERARIO INVEST is located in ITTEVILLE (91760), in the department Essonne.

Where to find the tax return of MOUCHET LERARIO INVEST ?

The tax return of MOUCHET LERARIO INVEST 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 MOUCHET LERARIO INVEST operate?

MOUCHET LERARIO INVEST operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.