SARL MARANA TEXTILE DIFFUSION : revenue, balance sheet and financial ratios

SARL MARANA TEXTILE DIFFUSION is a French company founded 30 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BORGO (20290), this company of category PME shows in 2018 a revenue of 50 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 MARANA TEXTILE DIFFUSION (SIREN 401565858)
Indicator 2018 2017 2016 2015 2014
Revenue 50 291 € 53 856 € 49 497 € 53 084 € 110 931 €
Net income -9 935 € 9 694 € 3 866 € -17 163 € -11 416 €
EBITDA 4 309 € 5 592 € 9 054 € -12 814 € -11 444 €
Net margin -19.8% 18.0% 7.8% -32.3% -10.3%

Revenue and income statement

In 2018, SARL MARANA TEXTILE DIFFUSION achieves revenue of 50 k€. Revenue is declining over the period 2014-2018 (CAGR: -17.9%). Slight decline of -7% vs 2017. After deducting consumption (18 k€), gross margin stands at 33 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 8.6% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -10 k€ (-19.8% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

50 291 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

32 747 €

EBITDA (2018) ?
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

4 309 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-10 975 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-9 935 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.6%

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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 203%. 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 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 12.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 10.4% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

203.208%

Financial autonomy (2018) ?
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

30.355%

Cash flow / Revenue (2018) ?
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

10.354%

Repayment capacity (2018) ?
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

12.895

Asset age ratio (2018) ?
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

5.5%

Solvency indicators evolution
SARL MARANA TEXTILE DIFFUSION

Sector positioning

Debt ratio
203.21 2018
2016
2017
2018
Q1: 0.0
Med: 18.91
Q3: 103.09
Average

In 2018, the debt ratio of SARL MARANA TEXTILE DIFFU... (203.21) 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
30.36% 2018
2016
2017
2018
Q1: 6.6%
Med: 31.78%
Q3: 60.43%
Average

In 2018, the financial autonomy of SARL MARANA TEXTILE DIFFU... (30.4%) 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
12.89 years 2018
2016
2017
2018
Q1: 0.0 years
Med: 0.0 years
Q3: 1.73 years
Watch

In 2018, the repayment capacity of SARL MARANA TEXTILE DIFFU... (12.89) 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 1214.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

1214.693

Interest coverage (2018) ?
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 MARANA TEXTILE DIFFUSION

Sector positioning

Liquidity ratio
1214.69 2018
2016
2017
2018
Q1: 99.6
Med: 176.01
Q3: 329.26
Excellent

In 2018, the liquidity ratio of SARL MARANA TEXTILE DIFFU... (1214.69) 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 2018
2016
2017
2018
Q1: 0.0x
Med: 0.0x
Q3: 2.84x
Average

In 2018, the interest coverage of SARL MARANA TEXTILE DIFFU... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 132 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 450 days of revenue, i.e. 63 k€ to permanently finance. Over 2014-2018, WCR increased by +51%, requiring additional financing.

Operating WCR (2018) ?
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

62 857 €

Customer credit (2018) ?
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 (2018) ?
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

62 j

Inventory turnover (2018) ?
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

132 j

WCR in days of revenue (2018) ?
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

450 j

WCR and payment terms evolution
SARL MARANA TEXTILE DIFFUSION

Positioning of SARL MARANA TEXTILE DIFFUSION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 123 transactions of similar company sales in 2018, the value of SARL MARANA TEXTILE DIFFUSION is estimated at 19 266 € (range 7 870€ - 36 950€). With an EBITDA of 4 309€, the sector multiple of 4.2x is applied. The price/revenue ratio is 0.43x (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 2018
123 transactions
7k€ 19k€ 36k€
19 266 € Range: 7 870€ - 36 950€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 309 € × 4.2x
Estimation 17 926 €
8 353€ - 36 400€
Revenue Multiple 30%
50 291 € × 0.43x
Estimation 21 500 €
7 066€ - 37 868€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 (Autres commerces de détail spécialisés divers)

Compare SARL MARANA TEXTILE DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SARL MARANA TEXTILE DIFFUSION

What is the revenue of SARL MARANA TEXTILE DIFFUSION ?

The revenue of SARL MARANA TEXTILE DIFFUSION in 2018 is 50 k€.

Is SARL MARANA TEXTILE DIFFUSION profitable?

SARL MARANA TEXTILE DIFFUSION recorded a net loss in 2018.

Where is the headquarters of SARL MARANA TEXTILE DIFFUSION ?

The headquarters of SARL MARANA TEXTILE DIFFUSION is located in BORGO (20290).

Where to find the tax return of SARL MARANA TEXTILE DIFFUSION ?

The tax return of SARL MARANA TEXTILE DIFFUSION 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 MARANA TEXTILE DIFFUSION operate?

SARL MARANA TEXTILE DIFFUSION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.