SOC D'EXPLOITATION DE MARQUES : revenue, balance sheet and financial ratios

SOC D'EXPLOITATION DE MARQUES is a French company founded 39 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté. Based in LE PORT (97420), this company of category PME shows in 2023 a revenue of 4.2 M€. 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 - SOC D'EXPLOITATION DE MARQUES (SIREN 340376953)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 4 189 051 € 4 318 786 € 4 478 033 € 4 573 420 € 4 722 885 € 4 733 065 € 4 151 833 €
Net income 177 284 € 248 052 € 224 712 € 134 430 € 123 026 € 260 980 € 194 295 €
EBITDA -29 265 € -2 391 € 14 775 € -100 763 € -222 815 € -98 282 € 69 693 €
Net margin 4.2% 5.7% 5.0% 2.9% 2.6% 5.5% 4.7%

Revenue and income statement

In 2023, SOC D'EXPLOITATION DE MARQUES achieves revenue of 4.2 M€. Revenue is growing positively over 7 years (CAGR: +0.1%). Slight decline of -3% vs 2021. After deducting consumption (2.3 M€), gross margin stands at 1.9 M€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -29 k€, representing -0.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 177 k€, i.e. 4.2% 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

4 189 051 €

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

1 938 258 €

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

-29 265 €

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

202 232 €

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

177 284 €

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

-0.7%

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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 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.328%

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

72.023%

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

-1.315%

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

0.0

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

25.3%

Solvency indicators evolution
SOC D'EXPLOITATION DE MARQUES

Sector positioning

Debt ratio
0.33 2023
2020
2021
2023
Q1: 0.0
Med: 11.29
Q3: 62.01
Good

In 2023, the debt ratio of SOC D'EXPLOITATION DE MAR... (0.33) 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
72.02% 2023
2020
2021
2023
Q1: 7.45%
Med: 29.8%
Q3: 57.23%
Excellent

In 2023, the financial autonomy of SOC D'EXPLOITATION DE MAR... (72.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.28 years
Excellent -25 pts over 3 years

In 2023, the repayment capacity of SOC D'EXPLOITATION DE MAR... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 358.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

358.287

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

-0.191

Liquidity indicators evolution
SOC D'EXPLOITATION DE MARQUES

Sector positioning

Liquidity ratio
358.29 2023
2020
2021
2023
Q1: 127.81
Med: 213.37
Q3: 371.25
Good +7 pts over 3 years

In 2023, the liquidity ratio of SOC D'EXPLOITATION DE MAR... (358.29) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-0.19x 2023
2020
2021
2023
Q1: 0.0x
Med: 0.0x
Q3: 4.11x
Average

In 2023, the interest coverage of SOC D'EXPLOITATION DE MAR... (-0.2x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 21 days. The gap of 39 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 81 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 125 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2023, WCR increased by +70%, 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

1 449 537 €

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

60 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

21 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

81 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

125 j

WCR and payment terms evolution
SOC D'EXPLOITATION DE MARQUES

Positioning of SOC D'EXPLOITATION DE MARQUES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Valuation estimate

Based on 64 transactions of similar company sales (all years), the value of SOC D'EXPLOITATION DE MARQUES is estimated at 1 086 437 € (range 703 365€ - 2 376 180€). The price/revenue ratio is 0.38x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
64 tx
703k€ 1086k€ 2376k€
1 086 437 € Range: 703 365€ - 2 376 180€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 189 051 € × 0.38x
Estimation 1 597 756 €
1 062 102€ - 2 573 860€
Net Income Multiple 20%
177 284 € × 1.8x
Estimation 319 459 €
165 262€ - 2 079 662€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 64 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 gros (commerce interentreprises) de parfumerie et de produits de beauté)

Compare SOC D'EXPLOITATION DE MARQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté

Frequently asked questions about SOC D'EXPLOITATION DE MARQUES

What is the revenue of SOC D'EXPLOITATION DE MARQUES ?

The revenue of SOC D'EXPLOITATION DE MARQUES in 2023 is 4.2 M€.

Is SOC D'EXPLOITATION DE MARQUES profitable?

Yes, SOC D'EXPLOITATION DE MARQUES generated a net profit of 177 k€ in 2023.

Where is the headquarters of SOC D'EXPLOITATION DE MARQUES ?

The headquarters of SOC D'EXPLOITATION DE MARQUES is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOC D'EXPLOITATION DE MARQUES ?

The tax return of SOC D'EXPLOITATION DE MARQUES 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 SOC D'EXPLOITATION DE MARQUES operate?

SOC D'EXPLOITATION DE MARQUES operates in the sector Commerce de gros (commerce interentreprises) de parfumerie et de produits de beauté (NAF code 46.45Z). See the 'Sector positioning' section above to compare the company with its competitors.