MOUNTAIN TRADING COMPANY : revenue, balance sheet and financial ratios

MOUNTAIN TRADING COMPANY is a French company founded 46 years ago, specialized in the sector Restauration traditionnelle. Based in EPAGNY METZ-TESSY (74330), this company of category PME shows in 2018 a revenue of 1.5 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 - MOUNTAIN TRADING COMPANY (SIREN 317681948)
Indicator 2021 2018 2017 2016
Revenue N/C 1 497 644 € 2 679 132 € 2 582 573 €
Net income -101 849 € -130 955 € 530 094 € 34 816 €
EBITDA -87 489 € -447 149 € -287 947 € -28 082 €
Net margin N/C -8.7% 19.8% 1.3%

Revenue and income statement

In 2021, MOUNTAIN TRADING COMPANY records a net loss of 102 k€. This deficit will reduce equity on the balance sheet.

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-11 701 €

EBITDA (2021) ?
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

-87 489 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-102 009 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-101 849 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-40.5%

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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 125%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

124.644%

Financial autonomy (2021) ?
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

33.582%

Cash flow / Revenue (2021) ?
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

-40.515%

Repayment capacity (2021) ?
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

-11.199

Asset age ratio (2021) ?
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

0.7%

Solvency indicators evolution
MOUNTAIN TRADING COMPANY

Sector positioning

Debt ratio
124.64 2021
2017
2018
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Average +6 pts over 3 years

In 2021, the debt ratio of MOUNTAIN TRADING COMPANY (124.64) 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
33.58% 2021
2017
2018
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Good -13 pts over 3 years

In 2021, the financial autonomy of MOUNTAIN TRADING COMPANY (33.6%) 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
-11.2 years 2021
2017
2018
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Excellent

In 2021, the repayment capacity of MOUNTAIN TRADING COMPANY (-11.20) 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 458.10. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

458.101

Interest coverage (2021) ?
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

-0.382

Liquidity indicators evolution
MOUNTAIN TRADING COMPANY

Sector positioning

Liquidity ratio
458.1 2021
2017
2018
2021
Q1: 86.42
Med: 176.93
Q3: 313.83
Excellent

In 2021, the liquidity ratio of MOUNTAIN TRADING COMPANY (458.10) 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
-0.38x 2021
2017
2018
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average

In 2021, the interest coverage of MOUNTAIN TRADING COMPANY (-0.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 312 days. Excellent situation: suppliers finance 312 days of the operating cycle (retail model).

Operating WCR (2021) ?
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 (2021) ?
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 (2021) ?
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

312 j

Inventory turnover (2021) ?
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
MOUNTAIN TRADING COMPANY

Positioning of MOUNTAIN TRADING COMPANY in its sector

Comparison with sector Restauration traditionnelle

Similar companies (Restauration traditionnelle)

Compare MOUNTAIN TRADING COMPANY with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about MOUNTAIN TRADING COMPANY

What is the revenue of MOUNTAIN TRADING COMPANY ?

The revenue of MOUNTAIN TRADING COMPANY in 2018 is 1.5 M€.

Is MOUNTAIN TRADING COMPANY profitable?

MOUNTAIN TRADING COMPANY recorded a net loss in 2021.

Where is the headquarters of MOUNTAIN TRADING COMPANY ?

The headquarters of MOUNTAIN TRADING COMPANY is located in EPAGNY METZ-TESSY (74330), in the department Haute-Savoie.

Where to find the tax return of MOUNTAIN TRADING COMPANY ?

The tax return of MOUNTAIN TRADING COMPANY 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 MOUNTAIN TRADING COMPANY operate?

MOUNTAIN TRADING COMPANY operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.