MUTSCHLER ET ASSOCIES : revenue, balance sheet and financial ratios

MUTSCHLER ET ASSOCIES is a French company founded 19 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VAUX-SUR-MER (17640), this company of category PME shows in 2021 a revenue of 2 k€. 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 - MUTSCHLER ET ASSOCIES (SIREN 490420700)
Indicator 2021 2016 2015
Revenue 2 000 € 13 966 € 23 000 €
Net income 744 411 € -398 797 € 106 370 €
EBITDA -64 887 € -201 629 € -96 935 €
Net margin 37220.5% -2855.5% 462.5%

Revenue and income statement

In 2021, MUTSCHLER ET ASSOCIES achieves revenue of 2 k€. Revenue is declining over the period 2015-2021 (CAGR: -33.4%). Significant drop of -86% vs 2016. After deducting consumption (0 €), gross margin stands at 2 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -65 k€, representing -3244.3% of revenue. Warning negative scissor effect: despite revenue change (-86%), EBITDA varies by +68%, reducing margin by 1800.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 744 k€, i.e. 37220.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 000 €

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

2 000 €

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

-64 887 €

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

-88 370 €

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

744 411 €

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

-3244.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 78%. This high autonomy means the company finances most of its assets through equity, a sign of strength. 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 38148.5% 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 (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

28.084%

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

78.036%

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

38148.5%

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

2.054

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

42.9%

Solvency indicators evolution
MUTSCHLER ET ASSOCIES

Sector positioning

Debt ratio
28.08 2021
2015
2016
2021
Q1: -1.35
Med: 12.69
Q3: 178.78
Average

In 2021, the debt ratio of MUTSCHLER ET ASSOCIES (28.08) 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
78.04% 2021
2015
2016
2021
Q1: 2.36%
Med: 38.34%
Q3: 81.26%
Good

In 2021, the financial autonomy of MUTSCHLER ET ASSOCIES (78.0%) 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.

Repayment capacity
2.05 years 2021
2015
2016
2021
Q1: -0.0 years
Med: 0.53 years
Q3: 9.65 years
Average -21 pts over 3 years

In 2021, the repayment capacity of MUTSCHLER ET ASSOCIES (2.05) 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 2440.99. 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

2440.991

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

-59.932

Liquidity indicators evolution
MUTSCHLER ET ASSOCIES

Sector positioning

Liquidity ratio
2440.99 2021
2015
2016
2021
Q1: 84.68
Med: 265.75
Q3: 1031.56
Excellent

In 2021, the liquidity ratio of MUTSCHLER ET ASSOCIES (2440.99) 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
-59.93x 2021
2015
2016
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.93x
Average

In 2021, the interest coverage of MUTSCHLER ET ASSOCIES (-59.9x) 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: 17 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Overall, WCR represents 10407 days of revenue, i.e. 58 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.

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

57 819 €

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

17 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 in days of revenue (2021) ?
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

10407 j

WCR and payment terms evolution
MUTSCHLER ET ASSOCIES

Positioning of MUTSCHLER ET ASSOCIES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of MUTSCHLER ET ASSOCIES is estimated at 1 943 163 € (range 806 814€ - 4 252 647€). The price/revenue ratio is 0.70x (in line with sector norms). 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 2021
178 transactions
806k€ 1943k€ 4252k€
1 943 163 € Range: 806 814€ - 4 252 647€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 000 € × 0.70x
Estimation 1 399 €
489€ - 3 683€
Net Income Multiple 20%
744 411 € × 6.5x
Estimation 4 855 811 €
2 016 303€ - 10 626 094€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare MUTSCHLER ET ASSOCIES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about MUTSCHLER ET ASSOCIES

What is the revenue of MUTSCHLER ET ASSOCIES ?

The revenue of MUTSCHLER ET ASSOCIES in 2021 is 2 k€.

Is MUTSCHLER ET ASSOCIES profitable?

Yes, MUTSCHLER ET ASSOCIES generated a net profit of 744 k€ in 2021.

Where is the headquarters of MUTSCHLER ET ASSOCIES ?

The headquarters of MUTSCHLER ET ASSOCIES is located in VAUX-SUR-MER (17640), in the department Charente-Maritime.

Where to find the tax return of MUTSCHLER ET ASSOCIES ?

The tax return of MUTSCHLER ET ASSOCIES 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 MUTSCHLER ET ASSOCIES operate?

MUTSCHLER ET ASSOCIES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.