SERRURERIE MATRAT : revenue, balance sheet and financial ratios

SERRURERIE MATRAT is a French company founded 25 years ago, specialized in the sector Travaux de menuiserie métallique et serrurerie. Based in FONTAINE-LES-DIJON (21121), this company of category PME shows in 2025 a revenue of 996 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 - SERRURERIE MATRAT (SIREN 432531275)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 996 422 € 1 087 456 € 1 069 029 € 925 193 € 916 027 € N/C N/C N/C N/C
Net income 5 604 € 85 442 € 107 771 € 46 281 € 56 194 € 30 123 € 12 455 € 9 077 € 11 141 €
EBITDA 39 501 € 118 854 € 147 128 € 65 466 € 92 167 € N/C N/C N/C N/C
Net margin 0.6% 7.9% 10.1% 5.0% 6.1% N/C N/C N/C N/C

Revenue and income statement

In 2025, SERRURERIE MATRAT achieves revenue of 996 k€. Revenue is growing positively over 9 years (CAGR: +2.1%). Slight decline of -8% vs 2024. After deducting consumption (244 k€), gross margin stands at 753 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 40 k€, representing 4.0% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -67%, reducing margin by 7.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

996 422 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

752 549 €

EBITDA (2025) ?
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

39 501 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 546 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 604 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.0%

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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 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

61.353%

Financial autonomy (2025) ?
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

35.101%

Cash flow / Revenue (2025) ?
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

2.982%

Repayment capacity (2025) ?
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

4.325

Asset age ratio (2025) ?
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

15.6%

Solvency indicators evolution
SERRURERIE MATRAT

Sector positioning

Debt ratio
61.35 2025
2023
2024
2025
Q1: 4.19
Med: 16.06
Q3: 36.01
Watch +45 pts over 3 years

In 2025, the debt ratio of SERRURERIE MATRAT (61.35) 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
35.1% 2025
2023
2024
2025
Q1: 31.82%
Med: 48.6%
Q3: 62.94%
Average -26 pts over 3 years

In 2025, the financial autonomy of SERRURERIE MATRAT (35.1%) 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
4.33 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.46 years
Q3: 1.44 years
Watch +42 pts over 3 years

In 2025, the repayment capacity of SERRURERIE MATRAT (4.33) 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 203.82. 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 16.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

203.825

Interest coverage (2025) ?
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

16.592

Liquidity indicators evolution
SERRURERIE MATRAT

Sector positioning

Liquidity ratio
203.82 2025
2023
2024
2025
Q1: 169.06
Med: 226.21
Q3: 323.06
Average +9 pts over 3 years

In 2025, the liquidity ratio of SERRURERIE MATRAT (203.82) 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
16.59x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.15x
Q3: 4.05x
Excellent +43 pts over 3 years

In 2025, the interest coverage of SERRURERIE MATRAT (16.6x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 251 k€ to permanently finance.

Operating WCR (2025) ?
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

250 939 €

Customer credit (2025) ?
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

66 j

Supplier credit (2025) ?
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

87 j

Inventory turnover (2025) ?
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

25 j

WCR in days of revenue (2025) ?
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

91 j

WCR and payment terms evolution
SERRURERIE MATRAT

Positioning of SERRURERIE MATRAT in its sector

Comparison with sector Travaux de menuiserie métallique et serrurerie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 10 620€ to 36 737€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
10k€ 23k€ 36k€
23 348 € Range: 10 620€ - 36 737€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Travaux de menuiserie métallique et serrurerie)

Compare SERRURERIE MATRAT with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie métallique et serrurerie

Frequently asked questions about SERRURERIE MATRAT

What is the revenue of SERRURERIE MATRAT ?

The revenue of SERRURERIE MATRAT in 2025 is 996 k€.

Is SERRURERIE MATRAT profitable?

Yes, SERRURERIE MATRAT generated a net profit of 6 k€ in 2025.

Where is the headquarters of SERRURERIE MATRAT ?

The headquarters of SERRURERIE MATRAT is located in FONTAINE-LES-DIJON (21121), in the department Cote-d'Or.

Where to find the tax return of SERRURERIE MATRAT ?

The tax return of SERRURERIE MATRAT 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 SERRURERIE MATRAT operate?

SERRURERIE MATRAT operates in the sector Travaux de menuiserie métallique et serrurerie (NAF code 43.32B). See the 'Sector positioning' section above to compare the company with its competitors.