SOCIETE DE MAREE DU MARCHE COMMUN : revenue, balance sheet and financial ratios

SOCIETE DE MAREE DU MARCHE COMMUN is a French company founded 34 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in BOULOGNE-SUR-MER (62200), this company of category ETI shows in 2021 a revenue of 3.4 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 - SOCIETE DE MAREE DU MARCHE COMMUN (SIREN 384601050)
Indicator 2021 2020 2018 2018
Revenue 3 444 853 € 3 294 662 € 2 741 101 € 4 342 870 €
Net income 143 109 € 60 789 € 72 082 € 137 567 €
EBITDA 219 546 € 94 064 € 116 345 € 199 269 €
Net margin 4.2% 1.8% 2.6% 3.2%

Revenue and income statement

In 2021, SOCIETE DE MAREE DU MARCHE COMMUN achieves revenue of 3.4 M€. Revenue is declining over the period 2018-2021 (CAGR: -7.4%). Vs 2020: +5%. After deducting consumption (2.5 M€), gross margin stands at 937 k€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 220 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 444 853 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

937 312 €

EBITDA (2021) ?
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

219 546 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

191 407 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

143 109 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.4%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

33.616%

Financial autonomy (2021) ?
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

44.848%

Cash flow / Revenue (2021) ?
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

4.543%

Repayment capacity (2021) ?
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

0.862

Asset age ratio (2021) ?
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

12.1%

Solvency indicators evolution
SOCIETE DE MAREE DU MARCHE COMMUN

Sector positioning

Debt ratio
33.62 2021
2018
2020
2021
Q1: 7.72
Med: 43.1
Q3: 111.42
Good

In 2021, the debt ratio of SOCIETE DE MAREE DU MARCH... (33.62) 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
44.85% 2021
2018
2020
2021
Q1: 23.71%
Med: 39.09%
Q3: 57.69%
Good +8 pts over 3 years

In 2021, the financial autonomy of SOCIETE DE MAREE DU MARCH... (44.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.86 years 2021
2018
2020
2021
Q1: 0.0 years
Med: 1.27 years
Q3: 3.31 years
Good -10 pts over 3 years

In 2021, the repayment capacity of SOCIETE DE MAREE DU MARCH... (0.86) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.90. 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 0.6x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

178.904

Interest coverage (2021) ?
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

0.615

Liquidity indicators evolution
SOCIETE DE MAREE DU MARCHE COMMUN

Sector positioning

Liquidity ratio
178.9 2021
2018
2020
2021
Q1: 137.2
Med: 216.65
Q3: 304.56
Average +14 pts over 3 years

In 2021, the liquidity ratio of SOCIETE DE MAREE DU MARCH... (178.90) 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
0.61x 2021
2018
2020
2021
Q1: 0.0x
Med: 0.97x
Q3: 3.79x
Average -13 pts over 3 years

In 2021, the interest coverage of SOCIETE DE MAREE DU MARCH... (0.6x) 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: 36 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 30 days of revenue, i.e. 287 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.

Operating WCR (2021) ?
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

287 404 €

Customer credit (2021) ?
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

36 j

Supplier credit (2021) ?
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

29 j

Inventory turnover (2021) ?
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 (2021) ?
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

30 j

WCR and payment terms evolution
SOCIETE DE MAREE DU MARCHE COMMUN

Positioning of SOCIETE DE MAREE DU MARCHE COMMUN in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Valuation estimate

Based on 255 transactions of similar company sales in 2021, the value of SOCIETE DE MAREE DU MARCHE COMMUN is estimated at 1 617 408 € (range 963 913€ - 2 415 013€). With an EBITDA of 219 546€, the sector multiple of 6.2x is applied. The price/revenue ratio is 0.70x (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.

Estimated enterprise value 2021
255 transactions
963k€ 1617k€ 2415k€
1 617 408 € Range: 963 913€ - 2 415 013€
Section année 2021 Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
219 546 € × 6.2x
Estimation 1 364 770 €
754 626€ - 2 166 598€
Revenue Multiple 30%
3 444 853 € × 0.70x
Estimation 2 409 324 €
1 608 843€ - 3 128 411€
Net Income Multiple 20%
143 109 € × 7.4x
Estimation 1 061 133 €
519 739€ - 1 965 957€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 255 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 (Transformation et conservation de poisson, de crustacés et de mollusques)

Compare SOCIETE DE MAREE DU MARCHE COMMUN with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about SOCIETE DE MAREE DU MARCHE COMMUN

What is the revenue of SOCIETE DE MAREE DU MARCHE COMMUN ?

The revenue of SOCIETE DE MAREE DU MARCHE COMMUN in 2021 is 3.4 M€.

Is SOCIETE DE MAREE DU MARCHE COMMUN profitable?

Yes, SOCIETE DE MAREE DU MARCHE COMMUN generated a net profit of 143 k€ in 2021.

Where is the headquarters of SOCIETE DE MAREE DU MARCHE COMMUN ?

The headquarters of SOCIETE DE MAREE DU MARCHE COMMUN is located in BOULOGNE-SUR-MER (62200), in the department Pas-de-Calais.

Where to find the tax return of SOCIETE DE MAREE DU MARCHE COMMUN ?

The tax return of SOCIETE DE MAREE DU MARCHE COMMUN 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 SOCIETE DE MAREE DU MARCHE COMMUN operate?

SOCIETE DE MAREE DU MARCHE COMMUN operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.