SIREN : 519024319
SAS MARCEL is a French company founded 16 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75017), this company of category PME shows in 2015 a revenue of 272 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2015 | 2014 |
|---|---|---|
| Revenue | 271 629 € | 303 242 € |
| Net income | 885 € | 3 520 € |
| EBITDA | 26 652 € | 45 212 € |
| Net margin | 0.3% | 1.2% |
In 2015, SAS MARCEL achieves revenue of 272 k€. Significant drop of -10% vs 2014. After deducting consumption (119 k€), gross margin stands at 152 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 27 k€, representing 9.8% of revenue. Warning negative scissor effect: despite revenue change (-10%), EBITDA varies by -41%, reducing margin by 5.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 885 €, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.
271 629 €
152 485 €
26 652 €
11 437 €
885 €
9.8%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
4.699%
8.221%
4.943%
0.01
36.8%
In 2015, the debt ratio of SAS MARCEL (4.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2015, the financial autonomy of SAS MARCEL (8.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2015, the repayment capacity of SAS MARCEL (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 32.86. 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 19.0x. Operating income very largely covers interest expenses: high safety margin.
32.863
19.042
In 2015, the liquidity ratio of SAS MARCEL (32.86) 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.
In 2015, the interest coverage of SAS MARCEL (19.0x) 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) 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: 52 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-29 days): operations structurally generate cash.
-22 075 €
2 j
52 j
5 j
-29 j
Based on 7347 transactions of similar company sales (all years), the value of SAS MARCEL is estimated at 137 051 € (range 78 600€ - 224 827€). With an EBITDA of 26 652€, the sector multiple of 5.9x is applied. The price/revenue ratio is 0.69x (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.
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This estimate is based on the analysis of 7347 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS MARCEL with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SAS MARCEL in 2015 is 272 k€.
Yes, SAS MARCEL generated a net profit of 885€ in 2015.
The headquarters of SAS MARCEL is located in PARIS (75017), in the department Paris.
The tax return of SAS MARCEL 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).
SAS MARCEL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.