MOUGENOT ET FILS : revenue, balance sheet and financial ratios

MOUGENOT ET FILS is a French company founded 38 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in GRANDE-SYNTHE (59760), this company of category PME shows in 2017 a revenue of 4.3 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 - MOUGENOT ET FILS (SIREN 344823687)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C 4 291 557 € 4 528 680 €
Net income 161 452 € 113 595 € 57 550 € 20 674 € 58 315 € 165 442 € 151 294 €
EBITDA N/C N/C N/C N/C N/C 270 084 € 208 565 €
Net margin N/C N/C N/C N/C N/C 3.9% 3.3%

Revenue and income statement

In 2023, MOUGENOT ET FILS generates positive net income of 161 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 151 k€ -> 161 k€.

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

161 452 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

37.849%

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

55.989%

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

15.2%

Solvency indicators evolution
MOUGENOT ET FILS

Sector positioning

Debt ratio
37.85 2023
2020
2021
2023
Q1: 0.06
Med: 12.08
Q3: 50.22
Average

In 2023, the debt ratio of MOUGENOT ET FILS (37.85) 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
55.99% 2023
2020
2021
2023
Q1: 25.49%
Med: 45.96%
Q3: 64.14%
Good +6 pts over 3 years

In 2023, the financial autonomy of MOUGENOT ET FILS (56.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 414.19. 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

414.19

Liquidity indicators evolution
MOUGENOT ET FILS

Sector positioning

Liquidity ratio
414.19 2023
2020
2021
2023
Q1: 167.11
Med: 236.7
Q3: 364.74
Excellent

In 2023, the liquidity ratio of MOUGENOT ET FILS (414.19) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
MOUGENOT ET FILS

Positioning of MOUGENOT ET FILS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 92 811€ to 446 976€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
92k€ 132k€ 446k€
132 790 € Range: 92 811€ - 446 976€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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) de fournitures et équipements industriels divers)

Compare MOUGENOT ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about MOUGENOT ET FILS

What is the revenue of MOUGENOT ET FILS ?

The revenue of MOUGENOT ET FILS in 2017 is 4.3 M€.

Is MOUGENOT ET FILS profitable?

Yes, MOUGENOT ET FILS generated a net profit of 161 k€ in 2023.

Where is the headquarters of MOUGENOT ET FILS ?

The headquarters of MOUGENOT ET FILS is located in GRANDE-SYNTHE (59760), in the department Nord.

Where to find the tax return of MOUGENOT ET FILS ?

The tax return of MOUGENOT ET FILS 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 MOUGENOT ET FILS operate?

MOUGENOT ET FILS operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.