SARL DE LA MAIRIE : revenue, balance sheet and financial ratios

SARL DE LA MAIRIE is a French company founded 35 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-DENIS-LANNERAY (28200), this company of category PME shows in 2019 a revenue of 717 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 DE LA MAIRIE (SIREN 378257901)
Indicator 2019 2017 2016 2015
Revenue 716 695 € 797 053 € 1 005 294 € 1 026 948 €
Net income 23 038 € -13 558 € 90 € 743 €
EBITDA 47 859 € 8 257 € 43 505 € 282 €
Net margin 3.2% -1.7% 0.0% 0.1%

Revenue and income statement

In 2019, SARL DE LA MAIRIE achieves revenue of 717 k€. Revenue is declining over the period 2015-2019 (CAGR: -8.6%). Significant drop of -10% vs 2017. After deducting consumption (440 k€), gross margin stands at 277 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 48 k€, representing 6.7% of revenue. Positive scissor effect: EBITDA margin improves by +5.6 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 23 k€, i.e. 3.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

716 695 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

276 904 €

EBITDA (2019) ?
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

47 859 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

31 822 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

23 038 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.7%

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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 17%. 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 58%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

17.108%

Financial autonomy (2019) ?
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

57.867%

Cash flow / Revenue (2019) ?
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

6.496%

Repayment capacity (2019) ?
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

0.372

Asset age ratio (2019) ?
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

13.8%

Solvency indicators evolution
SARL DE LA MAIRIE

Sector positioning

Debt ratio
17.11 2019
2016
2017
2019
Q1: 0.04
Med: 26.06
Q3: 131.79
Good -18 pts over 3 years

In 2019, the debt ratio of SARL DE LA MAIRIE (17.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
57.87% 2019
2016
2017
2019
Q1: 7.94%
Med: 34.01%
Q3: 61.79%
Good +24 pts over 3 years

In 2019, the financial autonomy of SARL DE LA MAIRIE (57.9%) 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
0.37 years 2019
2016
2017
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 2.64 years
Average -21 pts over 3 years

In 2019, the repayment capacity of SARL DE LA MAIRIE (0.37) 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 80.12. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2019) ?
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

80.121

Interest coverage (2019) ?
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

1.638

Liquidity indicators evolution
SARL DE LA MAIRIE

Sector positioning

Liquidity ratio
80.12 2019
2016
2017
2019
Q1: 84.06
Med: 155.12
Q3: 289.68
Watch

In 2019, the liquidity ratio of SARL DE LA MAIRIE (80.12) 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
1.64x 2019
2016
2017
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.45x
Good -16 pts over 3 years

In 2019, the interest coverage of SARL DE LA MAIRIE (1.6x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 2 days of revenue, i.e. 3 k€ to permanently finance. Over 2015-2019, WCR increased by +120%, requiring additional financing.

Operating WCR (2019) ?
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

3 067 €

Customer credit (2019) ?
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

2 j

Supplier credit (2019) ?
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

10 j

Inventory turnover (2019) ?
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 (2019) ?
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

2 j

WCR and payment terms evolution
SARL DE LA MAIRIE

Positioning of SARL DE LA MAIRIE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 146 transactions of similar company sales in 2019, the value of SARL DE LA MAIRIE is estimated at 167 443 € (range 81 749€ - 365 748€). With an EBITDA of 47 859€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.34x (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 2019
146 transactions
81k€ 167k€ 365k€
167 443 € Range: 81 749€ - 365 748€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
47 859 € × 2.9x
Estimation 138 693 €
85 329€ - 250 250€
Revenue Multiple 30%
716 695 € × 0.34x
Estimation 240 871 €
93 570€ - 648 099€
Net Income Multiple 20%
23 038 € × 5.6x
Estimation 129 176 €
55 070€ - 230 970€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 146 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SARL DE LA MAIRIE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SARL DE LA MAIRIE

What is the revenue of SARL DE LA MAIRIE ?

The revenue of SARL DE LA MAIRIE in 2019 is 717 k€.

Is SARL DE LA MAIRIE profitable?

Yes, SARL DE LA MAIRIE generated a net profit of 23 k€ in 2019.

Where is the headquarters of SARL DE LA MAIRIE ?

The headquarters of SARL DE LA MAIRIE is located in SAINT-DENIS-LANNERAY (28200), in the department Eure-et-Loir.

Where to find the tax return of SARL DE LA MAIRIE ?

The tax return of SARL DE LA MAIRIE 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 DE LA MAIRIE operate?

SARL DE LA MAIRIE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.