M.P. COMMERCIALISATION : revenue, balance sheet and financial ratios

M.P. COMMERCIALISATION is a French company founded 18 years ago, specialized in the sector Construction de maisons individuelles. Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category ETI shows in 2024 a revenue of 33.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - M.P. COMMERCIALISATION (SIREN 498627272)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 33 435 857 € 35 789 513 € 25 304 805 € 25 788 285 € 27 824 152 € 35 198 252 € 27 232 349 € 20 860 556 € 20 057 815 €
Net income 621 639 € 32 374 € -114 495 € 903 473 € 985 981 € 1 890 601 € 1 082 291 € 1 159 788 € 1 147 485 €
EBITDA 1 397 253 € 422 928 € -17 129 € 1 316 795 € 1 346 427 € 2 729 815 € 1 549 498 € 1 799 799 € 1 729 206 €
Net margin 1.9% 0.1% -0.5% 3.5% 3.5% 5.4% 4.0% 5.6% 5.7%

Revenue and income statement

In 2024, M.P. COMMERCIALISATION achieves revenue of 33.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.6%. Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 33.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 4.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 622 k€, i.e. 1.9% 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

33 435 857 €

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

33 435 857 €

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

1 397 253 €

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

1 425 673 €

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

621 639 €

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

4.2%

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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 82%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

81.75%

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

7.005%

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

3.004%

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

0.939

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

9.0%

Solvency indicators evolution
M.P. COMMERCIALISATION

Sector positioning

Debt ratio
81.75 2024
2022
2023
2024
Q1: 0.01
Med: 9.46
Q3: 42.45
Average

In 2024, the debt ratio of M.P. COMMERCIALISATION (81.75) 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
7.0% 2024
2022
2023
2024
Q1: 5.76%
Med: 26.65%
Q3: 49.13%
Average

In 2024, the financial autonomy of M.P. COMMERCIALISATION (7.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.94 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Average +50 pts over 3 years

In 2024, the repayment capacity of M.P. COMMERCIALISATION (0.94) 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 112.34. 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 16.0x. 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

112.342

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

16.032

Liquidity indicators evolution
M.P. COMMERCIALISATION

Sector positioning

Liquidity ratio
112.34 2024
2022
2023
2024
Q1: 127.55
Med: 184.6
Q3: 290.72
Watch

In 2024, the liquidity ratio of M.P. COMMERCIALISATION (112.34) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
16.03x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.44x
Excellent +51 pts over 3 years

In 2024, the interest coverage of M.P. COMMERCIALISATION (16.0x) 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: 18 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 46 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2016-2024, WCR increased by +119%, requiring additional financing.

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

4 305 201 €

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

18 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

53 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

86 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

46 j

WCR and payment terms evolution
M.P. COMMERCIALISATION

Positioning of M.P. COMMERCIALISATION in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of M.P. COMMERCIALISATION is estimated at 3 961 118 € (range 1 833 244€ - 8 847 739€). With an EBITDA of 1 397 253€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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
113 transactions
1833k€ 3961k€ 8847k€
3 961 118 € Range: 1 833 244€ - 8 847 739€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 397 253 € × 3.6x
Estimation 5 097 509 €
1 920 986€ - 7 049 875€
Revenue Multiple 30%
33 435 857 € × 0.11x
Estimation 3 679 157 €
2 560 427€ - 14 425 313€
Net Income Multiple 20%
621 639 € × 2.5x
Estimation 1 543 085 €
523 115€ - 4 976 039€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare M.P. COMMERCIALISATION with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about M.P. COMMERCIALISATION

What is the revenue of M.P. COMMERCIALISATION ?

The revenue of M.P. COMMERCIALISATION in 2024 is 33.4 M€.

Is M.P. COMMERCIALISATION profitable?

Yes, M.P. COMMERCIALISATION generated a net profit of 622 k€ in 2024.

Where is the headquarters of M.P. COMMERCIALISATION ?

The headquarters of M.P. COMMERCIALISATION is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of M.P. COMMERCIALISATION ?

The tax return of M.P. COMMERCIALISATION 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 M.P. COMMERCIALISATION operate?

M.P. COMMERCIALISATION operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.