SOCIETE PROFESSIONNELLE MARCELLINI SPM : revenue, balance sheet and financial ratios

SOCIETE PROFESSIONNELLE MARCELLINI SPM is a French company founded 54 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-MARTIN-D'URIAGE (38410), this company of category PME shows in 2021 a revenue of 151 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE PROFESSIONNELLE MARCELLINI SPM (SIREN 072500838)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 150 527 € 135 124 € 129 395 € 138 981 € 136 875 € 131 030 €
Net income 97 173 € 74 985 € 40 775 € 64 502 € 72 584 € 63 897 €
EBITDA 116 591 € 104 670 € 56 098 € 92 815 € 104 182 € 95 537 €
Net margin 64.6% 55.5% 31.5% 46.4% 53.0% 48.8%

Revenue and income statement

In 2021, SOCIETE PROFESSIONNELLE MARCELLINI SPM achieves revenue of 151 k€. Revenue is growing positively over 6 years (CAGR: +2.8%). Vs 2020, growth of +11% (135 k€ -> 151 k€). After deducting consumption (0 €), gross margin stands at 151 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 117 k€, representing 77.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 64.6% 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

150 527 €

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

150 527 €

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

116 591 €

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

126 213 €

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

97 173 €

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

77.5%

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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 14%. 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 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 69.2% 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 (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

14.103%

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

11.658%

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

69.235%

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

0.391

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

34.7%

Solvency indicators evolution
SOCIETE PROFESSIONNELLE MARCELLINI SPM

Sector positioning

Debt ratio
14.1 2021
2019
2020
2021
Q1: -2.0
Med: 12.57
Q3: 178.71
Average

In 2021, the debt ratio of SOCIETE PROFESSIONNELLE M... (14.10) 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
11.66% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.37%
Average

In 2021, the financial autonomy of SOCIETE PROFESSIONNELLE M... (11.7%) 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
0.39 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Good -7 pts over 3 years

In 2021, the repayment capacity of SOCIETE PROFESSIONNELLE M... (0.39) 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 956.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

956.423

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

0.0

Liquidity indicators evolution
SOCIETE PROFESSIONNELLE MARCELLINI SPM

Sector positioning

Liquidity ratio
956.42 2021
2019
2020
2021
Q1: 84.53
Med: 265.45
Q3: 1031.63
Good

In 2021, the liquidity ratio of SOCIETE PROFESSIONNELLE M... (956.42) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.94x
Average

In 2021, the interest coverage of SOCIETE PROFESSIONNELLE M... (0.0x) 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: 50 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). WCR is negative (-48 days): operations structurally generate cash. Notable WCR improvement over the period (-153%), 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

-19 889 €

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

0 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

50 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

-48 j

WCR and payment terms evolution
SOCIETE PROFESSIONNELLE MARCELLINI SPM

Positioning of SOCIETE PROFESSIONNELLE MARCELLINI SPM in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of SOCIETE PROFESSIONNELLE MARCELLINI SPM is estimated at 434 305 € (range 197 864€ - 818 699€). With an EBITDA of 116 591€, the sector multiple of 4.7x 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
178 transactions
197k€ 434k€ 818k€
434 305 € Range: 197 864€ - 818 699€
NAF 5 année 2021

Valuation detail by method

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EBITDA Multiple 50%
116 591 € × 4.7x
Estimation 551 906 €
268 351€ - 916 265€
Revenue Multiple 30%
150 527 € × 0.70x
Estimation 105 267 €
36 829€ - 277 161€
Net Income Multiple 20%
97 173 € × 6.5x
Estimation 633 862 €
263 202€ - 1 387 096€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE PROFESSIONNELLE MARCELLINI SPM with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE PROFESSIONNELLE MARCELLINI SPM

What is the revenue of SOCIETE PROFESSIONNELLE MARCELLINI SPM ?

The revenue of SOCIETE PROFESSIONNELLE MARCELLINI SPM in 2021 is 151 k€.

Is SOCIETE PROFESSIONNELLE MARCELLINI SPM profitable?

Yes, SOCIETE PROFESSIONNELLE MARCELLINI SPM generated a net profit of 97 k€ in 2021.

Where is the headquarters of SOCIETE PROFESSIONNELLE MARCELLINI SPM ?

The headquarters of SOCIETE PROFESSIONNELLE MARCELLINI SPM is located in SAINT-MARTIN-D'URIAGE (38410), in the department Isere.

Where to find the tax return of SOCIETE PROFESSIONNELLE MARCELLINI SPM ?

The tax return of SOCIETE PROFESSIONNELLE MARCELLINI SPM 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 PROFESSIONNELLE MARCELLINI SPM operate?

SOCIETE PROFESSIONNELLE MARCELLINI SPM operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.