SOCIETE PAUL MARGUET : revenue, balance sheet and financial ratios

SOCIETE PAUL MARGUET is a French company founded 46 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in VUILLECIN (25300), this company of category PME shows in 2020 a revenue of 4.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE PAUL MARGUET (SIREN 322043670)
Indicator 2020 2019 2018 2017
Revenue 4 450 709 € 4 871 296 € 7 099 941 € 5 011 094 €
Net income 296 092 € 92 082 € 246 389 € 697 603 €
EBITDA 671 911 € 423 158 € 832 250 € 602 311 €
Net margin 6.7% 1.9% 3.5% 13.9%

Revenue and income statement

In 2020, SOCIETE PAUL MARGUET achieves revenue of 4.5 M€. Activity remains stable over the period (CAGR: -3.9%). Slight decline of -9% vs 2019. After deducting consumption (1.5 M€), gross margin stands at 2.9 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 672 k€, representing 15.1% of revenue. Positive scissor effect: EBITDA margin improves by +6.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 296 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 450 709 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 913 169 €

EBITDA (2020) ?
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

671 911 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

173 011 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

296 092 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.1%

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 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 11.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

98.87%

Financial autonomy (2020) ?
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

45.553%

Cash flow / Revenue (2020) ?
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

16.904%

Repayment capacity (2020) ?
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

11.561

Asset age ratio (2020) ?
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

39.9%

Solvency indicators evolution
SOCIETE PAUL MARGUET

Sector positioning

Debt ratio
98.87 2020
2018
2019
2020
Q1: 0.02
Med: 17.06
Q3: 70.57
Watch

In 2020, the debt ratio of SOCIETE PAUL MARGUET (98.87) 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
45.55% 2020
2018
2019
2020
Q1: 22.42%
Med: 42.39%
Q3: 63.78%
Good

In 2020, the financial autonomy of SOCIETE PAUL MARGUET (45.5%) 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
11.56 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.37 years
Q3: 2.61 years
Watch

In 2020, the repayment capacity of SOCIETE PAUL MARGUET (11.56) 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 191.68. 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 34.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

191.679

Interest coverage (2020) ?
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

34.317

Liquidity indicators evolution
SOCIETE PAUL MARGUET

Sector positioning

Liquidity ratio
191.68 2020
2018
2019
2020
Q1: 170.25
Med: 265.65
Q3: 453.04
Average -18 pts over 3 years

In 2020, the liquidity ratio of SOCIETE PAUL MARGUET (191.68) 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
34.32x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.47x
Q3: 3.53x
Excellent

In 2020, the interest coverage of SOCIETE PAUL MARGUET (34.3x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 239 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 295 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2017-2020, WCR increased by +44%, requiring additional financing.

Operating WCR (2020) ?
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

3 651 095 €

Customer credit (2020) ?
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

41 j

Supplier credit (2020) ?
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

67 j

Inventory turnover (2020) ?
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

239 j

WCR in days of revenue (2020) ?
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

295 j

WCR and payment terms evolution
SOCIETE PAUL MARGUET

Positioning of SOCIETE PAUL MARGUET in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of SOCIETE PAUL MARGUET is estimated at 776 169 € (range 259 383€ - 3 971 427€). With an EBITDA of 671 911€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.17x (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 2020
95 tx
259k€ 776k€ 3971k€
776 169 € Range: 259 383€ - 3 971 427€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
671 911 € × 1.4x
Estimation 951 238 €
217 275€ - 6 594 813€
Revenue Multiple 30%
4 450 709 € × 0.17x
Estimation 773 065 €
442 029€ - 1 715 240€
Net Income Multiple 20%
296 092 € × 1.2x
Estimation 343 154 €
90 685€ - 797 244€
How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

Compare SOCIETE PAUL MARGUET with other companies in the same sector:

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about SOCIETE PAUL MARGUET

What is the revenue of SOCIETE PAUL MARGUET ?

The revenue of SOCIETE PAUL MARGUET in 2020 is 4.5 M€.

Is SOCIETE PAUL MARGUET profitable?

Yes, SOCIETE PAUL MARGUET generated a net profit of 296 k€ in 2020.

Where is the headquarters of SOCIETE PAUL MARGUET ?

The headquarters of SOCIETE PAUL MARGUET is located in VUILLECIN (25300), in the department Doubs.

Where to find the tax return of SOCIETE PAUL MARGUET ?

The tax return of SOCIETE PAUL MARGUET 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 PAUL MARGUET operate?

SOCIETE PAUL MARGUET operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.