SOCIETE DES ETABLISSEMENTS MARC RAOUX : revenue, balance sheet and financial ratios

SOCIETE DES ETABLISSEMENTS MARC RAOUX is a French company founded 43 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in CHOLET (49300), this company of category PME shows in 2024 a revenue of 830 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 - SOCIETE DES ETABLISSEMENTS MARC RAOUX (SIREN 327560017)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 830 170 € 889 178 € 877 644 € 767 843 € 898 351 € 893 296 € 897 863 € 971 158 €
Net income 20 847 € 22 410 € 67 067 € 54 555 € 45 370 € 63 137 € 71 529 € 121 326 €
EBITDA 24 485 € 13 953 € 52 864 € 57 986 € 55 648 € 70 105 € 82 490 € 110 837 €
Net margin 2.5% 2.5% 7.6% 7.1% 5.1% 7.1% 8.0% 12.5%

Revenue and income statement

In 2024, SOCIETE DES ETABLISSEMENTS MARC RAOUX achieves revenue of 830 k€. Activity remains stable over the period (CAGR: -2.2%). Slight decline of -7% vs 2023. After deducting consumption (389 k€), gross margin stands at 441 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 24 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

830 170 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

441 342 €

EBITDA (2024) ?
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

24 485 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 261 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 847 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 69%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

15.488%

Financial autonomy (2024) ?
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

68.521%

Cash flow / Revenue (2024) ?
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

2.96%

Repayment capacity (2024) ?
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

1.782

Asset age ratio (2024) ?
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

24.4%

Solvency indicators evolution
SOCIETE DES ETABLISSEMENTS MARC RAOUX

Sector positioning

Debt ratio
15.49 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good

In 2024, the debt ratio of SOCIETE DES ETABLISSEMENT... (15.49) 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
68.52% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent

In 2024, the financial autonomy of SOCIETE DES ETABLISSEMENT... (68.5%) 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
1.78 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.04 years
Q3: 2.35 years
Average +6 pts over 3 years

In 2024, the repayment capacity of SOCIETE DES ETABLISSEMENT... (1.78) 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 289.11. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2024) ?
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

289.112

Interest coverage (2024) ?
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

1.674

Liquidity indicators evolution
SOCIETE DES ETABLISSEMENTS MARC RAOUX

Sector positioning

Liquidity ratio
289.11 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good -6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DES ETABLISSEMENT... (289.11) 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
1.67x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.38x
Good

In 2024, the interest coverage of SOCIETE DES ETABLISSEMENT... (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. Excellent situation: suppliers finance 36 days of the operating cycle (retail model). Inventory turnover is 61 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 67 days of revenue, i.e. 155 k€ to permanently finance. Over 2017-2024, WCR increased by +1178%, requiring additional financing.

Operating WCR (2024) ?
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

155 009 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

36 j

Inventory turnover (2024) ?
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

61 j

WCR in days of revenue (2024) ?
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

67 j

WCR and payment terms evolution
SOCIETE DES ETABLISSEMENTS MARC RAOUX

Positioning of SOCIETE DES ETABLISSEMENTS MARC RAOUX in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SOCIETE DES ETABLISSEMENTS MARC RAOUX is estimated at 85 512 € (range 49 506€ - 178 892€). With an EBITDA of 24 485€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.19x (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 2024
68 tx
49k€ 85k€ 178k€
85 512 € Range: 49 506€ - 178 892€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
24 485 € × 2.0x
Estimation 49 556 €
20 643€ - 124 131€
Revenue Multiple 30%
830 170 € × 0.19x
Estimation 157 006 €
107 764€ - 306 106€
Net Income Multiple 20%
20 847 € × 3.3x
Estimation 68 162 €
34 280€ - 124 979€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 détail d'habillement en magasin spécialisé)

Compare SOCIETE DES ETABLISSEMENTS MARC RAOUX with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SOCIETE DES ETABLISSEMENTS MARC RAOUX

What is the revenue of SOCIETE DES ETABLISSEMENTS MARC RAOUX ?

The revenue of SOCIETE DES ETABLISSEMENTS MARC RAOUX in 2024 is 830 k€.

Is SOCIETE DES ETABLISSEMENTS MARC RAOUX profitable?

Yes, SOCIETE DES ETABLISSEMENTS MARC RAOUX generated a net profit of 21 k€ in 2024.

Where is the headquarters of SOCIETE DES ETABLISSEMENTS MARC RAOUX ?

The headquarters of SOCIETE DES ETABLISSEMENTS MARC RAOUX is located in CHOLET (49300), in the department Maine-et-Loire.

Where to find the tax return of SOCIETE DES ETABLISSEMENTS MARC RAOUX ?

The tax return of SOCIETE DES ETABLISSEMENTS MARC RAOUX 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 DES ETABLISSEMENTS MARC RAOUX operate?

SOCIETE DES ETABLISSEMENTS MARC RAOUX operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.