SARL C M D : revenue, balance sheet and financial ratios

SARL C M D is a French company founded 42 years ago, specialized in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir. Based in PARIS (75002), this company of category PME shows in 2023 a revenue of 103 k€. 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 - SARL C M D (SIREN 327562153)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 103 054 € N/C N/C N/C N/C 185 252 € 197 452 € 233 334 € 185 764 €
Net income 34 400 € 68 309 € 126 176 € 115 546 € -57 805 € -37 109 € -28 650 € -65 025 € -49 418 €
EBITDA 21 770 € N/C N/C N/C N/C -45 782 € -31 944 € -51 848 € -74 544 €
Net margin 33.4% N/C N/C N/C N/C -20.0% -14.5% -27.9% -26.6%

Revenue and income statement

In 2023, SARL C M D achieves revenue of 103 k€. Revenue is declining over the period 2015-2023 (CAGR: -7.1%). After deducting consumption (35 k€), gross margin stands at 68 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 22 k€, representing 21.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 33.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

103 054 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

67 584 €

EBITDA (2023) ?
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

21 770 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 088 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

34 400 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.1%

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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 298%. 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 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 34.0% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

298.486%

Financial autonomy (2023) ?
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

24.726%

Cash flow / Revenue (2023) ?
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

34.041%

Repayment capacity (2023) ?
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

11.196

Asset age ratio (2023) ?
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

3.5%

Solvency indicators evolution
SARL C M D

Sector positioning

Debt ratio
298.49 2023
2021
2022
2023
Q1: 0.08
Med: 13.03
Q3: 50.54
Watch +52 pts over 3 years

In 2023, the debt ratio of SARL C M D (298.49) 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
24.73% 2023
2021
2022
2023
Q1: 10.54%
Med: 47.38%
Q3: 68.55%
Average -42 pts over 3 years

In 2023, the financial autonomy of SARL C M D (24.7%) 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
11.2 years 2023
2023
Q1: 0.0 years
Med: 0.27 years
Q3: 2.24 years
Watch

In 2023, the repayment capacity of SARL C M D (11.20) 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 6736.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

6736.156

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SARL C M D

Sector positioning

Liquidity ratio
6736.16 2023
2021
2022
2023
Q1: 152.81
Med: 310.81
Q3: 750.18
Excellent

In 2023, the liquidity ratio of SARL C M D (6736.16) 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
0.0x 2023
2023
Q1: 0.0x
Med: 0.15x
Q3: 4.23x
Average

In 2023, the interest coverage of SARL C M D (0.0x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. The gap of 72 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 192 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 277 days of revenue, i.e. 79 k€ to permanently finance. Notable WCR improvement over the period (-34%), freeing up cash.

Operating WCR (2023) ?
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

79 269 €

Customer credit (2023) ?
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

74 j

Supplier credit (2023) ?
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

2 j

Inventory turnover (2023) ?
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

192 j

WCR in days of revenue (2023) ?
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

277 j

WCR and payment terms evolution
SARL C M D

Positioning of SARL C M D in its sector

Comparison with sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SARL C M D is estimated at 39 321 € (range 15 282€ - 130 371€). With an EBITDA of 21 770€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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 2023
229 transactions
15k€ 39k€ 130k€
39 321 € Range: 15 282€ - 130 371€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
21 770 € × 1.6x
Estimation 35 365 €
11 541€ - 117 406€
Revenue Multiple 30%
103 054 € × 0.32x
Estimation 33 419 €
15 670€ - 81 763€
Net Income Multiple 20%
34 400 € × 1.7x
Estimation 58 065 €
24 053€ - 235 698€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir)

Compare SARL C M D with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir

Frequently asked questions about SARL C M D

What is the revenue of SARL C M D ?

The revenue of SARL C M D in 2023 is 103 k€.

Is SARL C M D profitable?

Yes, SARL C M D generated a net profit of 34 k€ in 2023.

Where is the headquarters of SARL C M D ?

The headquarters of SARL C M D is located in PARIS (75002), in the department Paris.

Where to find the tax return of SARL C M D ?

The tax return of SARL C M D 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 SARL C M D operate?

SARL C M D operates in the sector Intermédiaires du commerce en textiles, habillement, fourrures, chaussures et articles en cuir (NAF code 46.16Z). See the 'Sector positioning' section above to compare the company with its competitors.