SAS GROUPE MARCEAU : revenue, balance sheet and financial ratios

SAS GROUPE MARCEAU is a French company founded 21 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 261 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS GROUPE MARCEAU (SIREN 480133719)
Indicator 2023 2022 2020 2019 2018 2017 2016 2015
Revenue 261 335 € 219 640 € 22 250 € 154 430 € 19 829 € 16 773 € 41 987 € 6 782 €
Net income 284 146 € 57 263 € -5 104 € 108 538 € -18 952 € -39 889 € -12 428 € 227 205 €
EBITDA 54 017 € 90 516 € -8 253 € 108 068 € -15 960 € -37 391 € -11 492 € -115 530 €
Net margin 108.7% 26.1% -22.9% 70.3% -95.6% -237.8% -29.6% 3350.1%

Revenue and income statement

In 2023, SAS GROUPE MARCEAU achieves revenue of 261 k€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +57.8%. Vs 2022, growth of +19% (220 k€ -> 261 k€). After deducting consumption (0 €), gross margin stands at 261 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 54 k€, representing 20.7% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -40%, reducing margin by 20.5 pts. This reflects costs rising faster than 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 284 k€, i.e. 108.7% 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

261 335 €

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

261 335 €

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

54 017 €

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

53 944 €

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

284 146 €

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

20.7%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 108.8% 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

85.761%

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

30.968%

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

108.776%

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

1.475

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

78.1%

Solvency indicators evolution
SAS GROUPE MARCEAU

Sector positioning

Debt ratio
85.76 2023
2020
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.63
Average

In 2023, the debt ratio of SAS GROUPE MARCEAU (85.76) 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
30.97% 2023
2020
2022
2023
Q1: 4.34%
Med: 38.51%
Q3: 74.89%
Average +16 pts over 3 years

In 2023, the financial autonomy of SAS GROUPE MARCEAU (31.0%) 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
1.48 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average +50 pts over 3 years

In 2023, the repayment capacity of SAS GROUPE MARCEAU (1.48) 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 220.22. 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 32.1x. Operating income very largely covers interest expenses: high safety margin.

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

220.225

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

32.075

Liquidity indicators evolution
SAS GROUPE MARCEAU

Sector positioning

Liquidity ratio
220.22 2023
2020
2022
2023
Q1: 139.84
Med: 306.31
Q3: 899.92
Average -11 pts over 3 years

In 2023, the liquidity ratio of SAS GROUPE MARCEAU (220.22) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
32.08x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Excellent +50 pts over 3 years

In 2023, the interest coverage of SAS GROUPE MARCEAU (32.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 136 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 563 days. Excellent situation: suppliers finance 427 days of the operating cycle (retail model). Overall, WCR represents 1283 days of revenue, i.e. 931 k€ to permanently finance. Over 2015-2023, WCR increased by +308%, requiring additional financing.

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

931 045 €

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

136 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

563 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

0 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

1283 j

WCR and payment terms evolution
SAS GROUPE MARCEAU

Positioning of SAS GROUPE MARCEAU in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of SAS GROUPE MARCEAU is estimated at 551 044 € (range 236 200€ - 1 253 225€). With an EBITDA of 54 017€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
66 tx
236k€ 551k€ 1253k€
551 044 € Range: 236 200€ - 1 253 225€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
54 017 € × 4.0x
Estimation 213 843 €
39 641€ - 313 452€
Revenue Multiple 30%
261 335 € × 0.63x
Estimation 165 255 €
71 295€ - 258 993€
Net Income Multiple 20%
284 146 € × 6.9x
Estimation 1 972 735 €
974 957€ - 5 094 012€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SAS GROUPE MARCEAU with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SAS GROUPE MARCEAU

What is the revenue of SAS GROUPE MARCEAU ?

The revenue of SAS GROUPE MARCEAU in 2023 is 261 k€.

Is SAS GROUPE MARCEAU profitable?

Yes, SAS GROUPE MARCEAU generated a net profit of 284 k€ in 2023.

Where is the headquarters of SAS GROUPE MARCEAU ?

The headquarters of SAS GROUPE MARCEAU is located in PARIS (75008), in the department Paris.

Where to find the tax return of SAS GROUPE MARCEAU ?

The tax return of SAS GROUPE MARCEAU 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 SAS GROUPE MARCEAU operate?

SAS GROUPE MARCEAU operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.