MOUTON ESMARD SAS : revenue, balance sheet and financial ratios

MOUTON ESMARD SAS is a French company founded 39 years ago, specialized in the sector Façonnage et transformation du verre plat. Based in SAINT-LUBIN-DES-JONCHERETS (28350), this company of category PME shows in 2025 a revenue of 3.3 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 - MOUTON ESMARD SAS (SIREN 340727106)
Indicator 2025 2024 2023
Revenue 3 309 858 € 3 654 583 € N/C
Net income -178 571 € 147 884 € 69 163 €
EBITDA -9 755 € 313 902 € N/C
Net margin -5.4% 4.0% N/C

Revenue and income statement

In 2025, MOUTON ESMARD SAS achieves revenue of 3.3 M€. Revenue is declining over the period 2024-2025 (CAGR: -9.4%). Slight decline of -9% vs 2024. After deducting consumption (31 k€), gross margin stands at 3.3 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -0.3% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -103%, reducing margin by 8.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -179 k€ (-5.4% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 309 858 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 278 853 €

EBITDA (2025) ?
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

-9 755 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-200 651 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-178 571 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.3%

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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 302%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 169.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

302.347%

Financial autonomy (2025) ?
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

18.563%

Cash flow / Revenue (2025) ?
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

0.142%

Repayment capacity (2025) ?
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

169.34

Asset age ratio (2025) ?
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

38.5%

Solvency indicators evolution
MOUTON ESMARD SAS

Sector positioning

Debt ratio
302.35 2025
2023
2024
2025
Q1: 8.39
Med: 32.33
Q3: 87.63
Watch +14 pts over 3 years

In 2025, the debt ratio of MOUTON ESMARD SAS (302.35) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
18.56% 2025
2023
2024
2025
Q1: 25.64%
Med: 44.72%
Q3: 59.01%
Watch -42 pts over 3 years

In 2025, the financial autonomy of MOUTON ESMARD SAS (18.6%) 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
169.34 years 2025
2024
2025
Q1: 0.43 years
Med: 2.48 years
Q3: 5.01 years
Watch +14 pts over 2 years

In 2025, the repayment capacity of MOUTON ESMARD SAS (169.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 257.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

257.475

Interest coverage (2025) ?
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

-36.412

Liquidity indicators evolution
MOUTON ESMARD SAS

Sector positioning

Liquidity ratio
257.48 2025
2023
2024
2025
Q1: 158.28
Med: 239.09
Q3: 329.66
Good -20 pts over 3 years

In 2025, the liquidity ratio of MOUTON ESMARD SAS (257.48) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-36.41x 2025
2024
2025
Q1: 0.49x
Med: 5.76x
Q3: 10.57x
Watch -46 pts over 2 years

In 2025, the interest coverage of MOUTON ESMARD SAS (-36.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 16 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 532 k€ to permanently finance.

Operating WCR (2025) ?
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

532 457 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

16 j

Inventory turnover (2025) ?
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

31 j

WCR in days of revenue (2025) ?
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

58 j

WCR and payment terms evolution
MOUTON ESMARD SAS

Positioning of MOUTON ESMARD SAS in its sector

Comparison with sector Façonnage et transformation du verre plat

Valuation estimate

Based on 228 transactions of similar company sales (all years), the value of MOUTON ESMARD SAS is estimated at 423 967 € (range 292 472€ - 1 260 713€). The price/revenue ratio is 0.13x (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 2025
228 transactions
292k€ 423k€ 1260k€
423 967 € Range: 292 472€ - 1 260 713€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
3 309 858 € × 0.13x = 423 968 €
Range: 292 472€ - 1 260 714€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 228 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 (Façonnage et transformation du verre plat)

Compare MOUTON ESMARD SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Façonnage et transformation du verre plat

Frequently asked questions about MOUTON ESMARD SAS

What is the revenue of MOUTON ESMARD SAS ?

The revenue of MOUTON ESMARD SAS in 2025 is 3.3 M€.

Is MOUTON ESMARD SAS profitable?

MOUTON ESMARD SAS recorded a net loss in 2025.

Where is the headquarters of MOUTON ESMARD SAS ?

The headquarters of MOUTON ESMARD SAS is located in SAINT-LUBIN-DES-JONCHERETS (28350), in the department Eure-et-Loir.

Where to find the tax return of MOUTON ESMARD SAS ?

The tax return of MOUTON ESMARD SAS 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 MOUTON ESMARD SAS operate?

MOUTON ESMARD SAS operates in the sector Façonnage et transformation du verre plat (NAF code 23.12Z). See the 'Sector positioning' section above to compare the company with its competitors.