SOCIETE D'EXPLOITATION MARY ELLE : revenue, balance sheet and financial ratios

SOCIETE D'EXPLOITATION MARY ELLE is a French company founded 49 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in LOURDES (65100), this company of category PME shows in 2017 a revenue of 158 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 D'EXPLOITATION MARY ELLE (SIREN 310227640)
Indicator 2017 2016
Revenue 157 918 € 173 490 €
Net income -18 464 € 2 026 €
EBITDA -17 648 € 4 037 €
Net margin -11.7% 1.2%

Revenue and income statement

In 2017, SOCIETE D'EXPLOITATION MARY ELLE achieves revenue of 158 k€. Slight decline of -9% vs 2016. After deducting consumption (105 k€), gross margin stands at 53 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -18 k€, representing -11.2% of revenue. Warning negative scissor effect: despite revenue change (-9%), EBITDA varies by -537%, reducing margin by 13.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -18 k€ (-11.7% of revenue), which will impact equity.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

157 918 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

53 133 €

EBITDA (2017) ?
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

-17 648 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 673 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-18 464 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.2%

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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 213%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

213.096%

Financial autonomy (2017) ?
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

27.693%

Cash flow / Revenue (2017) ?
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

-10.995%

Repayment capacity (2017) ?
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

-8.244

Asset age ratio (2017) ?
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

20.4%

Solvency indicators evolution
SOCIETE D'EXPLOITATION MARY ELLE

Sector positioning

Debt ratio
213.1 2017
2016
2017
Q1: 0.11
Med: 29.2
Q3: 141.54
Average

In 2017, the debt ratio of SOCIETE D'EXPLOITATION MA... (213.10) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
27.69% 2017
2016
2017
Q1: 9.67%
Med: 34.76%
Q3: 61.2%
Average -6 pts over 2 years

In 2017, the financial autonomy of SOCIETE D'EXPLOITATION MA... (27.7%) 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
-8.24 years 2017
2016
2017
Q1: 0.0 years
Med: 0.09 years
Q3: 2.68 years
Excellent -50 pts over 2 years

In 2017, the repayment capacity of SOCIETE D'EXPLOITATION MA... (-8.24) 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 276.48. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

276.484

Interest coverage (2017) ?
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

-5.253

Liquidity indicators evolution
SOCIETE D'EXPLOITATION MARY ELLE

Sector positioning

Liquidity ratio
276.48 2017
2016
2017
Q1: 82.27
Med: 146.12
Q3: 266.01
Excellent +11 pts over 2 years

In 2017, the liquidity ratio of SOCIETE D'EXPLOITATION MA... (276.48) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-5.25x 2017
2016
2017
Q1: 0.0x
Med: 0.11x
Q3: 5.85x
Average -31 pts over 2 years

In 2017, the interest coverage of SOCIETE D'EXPLOITATION MA... (-5.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 189 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 160 days of revenue, i.e. 70 k€ to permanently finance.

Operating WCR (2017) ?
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

70 231 €

Customer credit (2017) ?
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 (2017) ?
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

38 j

Inventory turnover (2017) ?
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

189 j

WCR in days of revenue (2017) ?
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

160 j

WCR and payment terms evolution
SOCIETE D'EXPLOITATION MARY ELLE

Positioning of SOCIETE D'EXPLOITATION MARY ELLE in its sector

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

Valuation estimate

Based on 123 transactions of similar company sales in 2017, the value of SOCIETE D'EXPLOITATION MARY ELLE is estimated at 45 663 € (range 22 474€ - 105 140€). The price/revenue ratio is 0.29x (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.

Estimated enterprise value 2017
123 transactions
22k€ 45k€ 105k€
45 663 € Range: 22 474€ - 105 140€
NAF 5 année 2017

Valuation method used

Revenue Multiple
157 918 € × 0.29x = 45 663 €
Range: 22 474€ - 105 140€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 123 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 D'EXPLOITATION MARY ELLE 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 D'EXPLOITATION MARY ELLE

What is the revenue of SOCIETE D'EXPLOITATION MARY ELLE ?

The revenue of SOCIETE D'EXPLOITATION MARY ELLE in 2017 is 158 k€.

Is SOCIETE D'EXPLOITATION MARY ELLE profitable?

SOCIETE D'EXPLOITATION MARY ELLE recorded a net loss in 2017.

Where is the headquarters of SOCIETE D'EXPLOITATION MARY ELLE ?

The headquarters of SOCIETE D'EXPLOITATION MARY ELLE is located in LOURDES (65100), in the department Hautes-Pyrenees.

Where to find the tax return of SOCIETE D'EXPLOITATION MARY ELLE ?

The tax return of SOCIETE D'EXPLOITATION MARY ELLE 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 D'EXPLOITATION MARY ELLE operate?

SOCIETE D'EXPLOITATION MARY ELLE 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.