MPK MODULE PROFESSIONAL KITCHEN : revenue, balance sheet and financial ratios

MPK MODULE PROFESSIONAL KITCHEN is a French company founded 30 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in SERRES-CASTET (64121), this company of category PME shows in 2024 a revenue of 2.8 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 - MPK MODULE PROFESSIONAL KITCHEN (SIREN 402954531)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 763 056 € 2 111 274 € 1 889 785 € 1 156 773 € 1 033 849 € 1 083 771 € 982 949 € 884 269 €
Net income 243 112 € 138 033 € 104 297 € 45 685 € 32 491 € 2 484 € 5 014 € 38 653 €
EBITDA 736 361 € 505 466 € 345 648 € 259 379 € 176 184 € 238 746 € 152 848 € 156 845 €
Net margin 8.8% 6.5% 5.5% 3.9% 3.1% 0.2% 0.5% 4.4%

Revenue and income statement

In 2024, MPK MODULE PROFESSIONAL KITCHEN achieves revenue of 2.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.3%. Vs 2023, growth of +31% (2.1 M€ -> 2.8 M€). After deducting consumption (793 k€), gross margin stands at 2.0 M€, i.e. a rate of 71%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 736 k€, representing 26.7% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 243 k€, i.e. 8.8% 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

2 763 056 €

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

1 969 625 €

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

736 361 €

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

368 469 €

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

243 112 €

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

26.6%

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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 136%. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 2.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 22.5% 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

135.875%

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

33.987%

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

22.49%

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

2.07

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

43.3%

Solvency indicators evolution
MPK MODULE PROFESSIONAL KITCHEN

Sector positioning

Debt ratio
135.88 2024
2021
2023
2024
Q1: 6.09
Med: 21.51
Q3: 63.7
Watch

In 2024, the debt ratio of MPK MODULE PROFESSIONAL K... (135.88) 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
33.99% 2024
2021
2023
2024
Q1: 26.6%
Med: 45.7%
Q3: 61.62%
Average +10 pts over 3 years

In 2024, the financial autonomy of MPK MODULE PROFESSIONAL K... (34.0%) 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
2.07 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average

In 2024, the repayment capacity of MPK MODULE PROFESSIONAL K... (2.07) 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 140.97. 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 4.3x. Financial charges are adequately covered by operations.

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

140.972

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

4.312

Liquidity indicators evolution
MPK MODULE PROFESSIONAL KITCHEN

Sector positioning

Liquidity ratio
140.97 2024
2021
2023
2024
Q1: 168.06
Med: 241.37
Q3: 341.13
Watch

In 2024, the liquidity ratio of MPK MODULE PROFESSIONAL K... (140.97) 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
4.31x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.54x
Q3: 6.11x
Good -10 pts over 3 years

In 2024, the interest coverage of MPK MODULE PROFESSIONAL K... (4.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 44 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 1 days of gap between collections and payments. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 31 days of revenue, i.e. 235 k€ to permanently finance. Over 2016-2024, WCR increased by +104%, 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

234 943 €

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

44 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

43 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

13 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

31 j

WCR and payment terms evolution
MPK MODULE PROFESSIONAL KITCHEN

Positioning of MPK MODULE PROFESSIONAL KITCHEN in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of MPK MODULE PROFESSIONAL KITCHEN is estimated at 581 579 € (range 369 108€ - 1 357 375€). With an EBITDA of 736 361€, the sector multiple of 1.0x is applied. 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
369k€ 581k€ 1357k€
581 579 € Range: 369 108€ - 1 357 375€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
736 361 € × 1.0x
Estimation 763 504 €
490 228€ - 1 762 329€
Revenue Multiple 30%
2 763 056 € × 0.13x
Estimation 355 685 €
187 645€ - 451 599€
Net Income Multiple 20%
243 112 € × 1.9x
Estimation 465 611 €
338 503€ - 1 703 658€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare MPK MODULE PROFESSIONAL KITCHEN with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about MPK MODULE PROFESSIONAL KITCHEN

What is the revenue of MPK MODULE PROFESSIONAL KITCHEN ?

The revenue of MPK MODULE PROFESSIONAL KITCHEN in 2024 is 2.8 M€.

Is MPK MODULE PROFESSIONAL KITCHEN profitable?

Yes, MPK MODULE PROFESSIONAL KITCHEN generated a net profit of 243 k€ in 2024.

Where is the headquarters of MPK MODULE PROFESSIONAL KITCHEN ?

The headquarters of MPK MODULE PROFESSIONAL KITCHEN is located in SERRES-CASTET (64121), in the department Pyrenees-Atlantiques.

Where to find the tax return of MPK MODULE PROFESSIONAL KITCHEN ?

The tax return of MPK MODULE PROFESSIONAL KITCHEN 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 MPK MODULE PROFESSIONAL KITCHEN operate?

MPK MODULE PROFESSIONAL KITCHEN operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.