RASCOL MARCEL & FILS : revenue, balance sheet and financial ratios

RASCOL MARCEL & FILS is a French company founded 39 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in LACAUNE (81230), this company of category PME shows in 2022 a revenue of 1.9 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 - RASCOL MARCEL & FILS (SIREN 339187809)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 902 706 € 1 756 785 € 1 636 948 € 1 368 776 € 1 323 166 € 1 308 602 € 1 224 668 €
Net income 116 454 € 68 017 € 107 751 € 173 038 € 105 699 € 66 140 € 49 798 € 40 062 € 19 818 € 37 904 €
EBITDA N/C N/C N/C 251 483 € 189 924 € 131 261 € 120 054 € 102 984 € 79 650 € 69 849 €
Net margin N/C N/C N/C 9.1% 6.0% 4.0% 3.6% 3.0% 1.5% 3.1%

Revenue and income statement

In 2025, RASCOL MARCEL & FILS generates positive net income of 116 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 38 k€ -> 116 k€.

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

116 454 €

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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 127%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

127.243%

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

40.787%

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

70.5%

Solvency indicators evolution
RASCOL MARCEL & FILS

Sector positioning

Debt ratio
127.24 2025
2023
2024
2025
Q1: 1.65
Med: 23.07
Q3: 51.26
Watch +51 pts over 3 years

In 2025, the debt ratio of RASCOL MARCEL & FILS (127.24) 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
40.79% 2025
2023
2024
2025
Q1: 36.15%
Med: 55.6%
Q3: 69.63%
Average -59 pts over 3 years

In 2025, the financial autonomy of RASCOL MARCEL & FILS (40.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 305.88. 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

305.879

Liquidity indicators evolution
RASCOL MARCEL & FILS

Sector positioning

Liquidity ratio
305.88 2025
2023
2024
2025
Q1: 139.99
Med: 252.48
Q3: 339.25
Good -12 pts over 3 years

In 2025, the liquidity ratio of RASCOL MARCEL & FILS (305.88) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
RASCOL MARCEL & FILS

Positioning of RASCOL MARCEL & FILS in its sector

Comparison with sector Préparation industrielle de produits à base de viande

Valuation estimate

Based on 108 transactions of similar company sales (all years), the value of RASCOL MARCEL & FILS is estimated at 508 001 € (range 179 855€ - 1 513 765€). 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
108 transactions
179k€ 508k€ 1513k€
508 001 € Range: 179 855€ - 1 513 765€
NAF 5 all-time

Valuation method used

Net Income Multiple
116 454 € × 4.4x = 508 002 €
Range: 179 855€ - 1 513 766€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 108 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 (Préparation industrielle de produits à base de viande)

Compare RASCOL MARCEL & FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande

Frequently asked questions about RASCOL MARCEL & FILS

What is the revenue of RASCOL MARCEL & FILS ?

The revenue of RASCOL MARCEL & FILS in 2022 is 1.9 M€.

Is RASCOL MARCEL & FILS profitable?

Yes, RASCOL MARCEL & FILS generated a net profit of 116 k€ in 2025.

Where is the headquarters of RASCOL MARCEL & FILS ?

The headquarters of RASCOL MARCEL & FILS is located in LACAUNE (81230), in the department Tarn.

Where to find the tax return of RASCOL MARCEL & FILS ?

The tax return of RASCOL MARCEL & FILS 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 RASCOL MARCEL & FILS operate?

RASCOL MARCEL & FILS operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.