STEPHANE GERARD MALHERBE FRANCE : revenue, balance sheet and financial ratios

STEPHANE GERARD MALHERBE FRANCE is a French company founded 26 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in BRY-SUR-MARNE (94360), this company of category PME shows in 2024 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 - STEPHANE GERARD MALHERBE FRANCE (SIREN 424783538)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 379 104 € 3 309 821 € 3 465 212 € 3 455 373 € 3 977 010 € 3 475 848 € 3 506 183 € 3 225 262 € 2 859 746 €
Net income 16 907 € 17 037 € 42 368 € 26 881 € 30 249 € 54 121 € 87 028 € 37 771 € 27 820 €
EBITDA 44 641 € 60 457 € 99 997 € 81 242 € 77 326 € 106 321 € 179 695 € 73 728 € 65 392 €
Net margin 0.5% 0.5% 1.2% 0.8% 0.8% 1.6% 2.5% 1.2% 1.0%

Revenue and income statement

In 2024, STEPHANE GERARD MALHERBE FRANCE achieves revenue of 3.4 M€. Revenue is growing positively over 9 years (CAGR: +2.1%). Vs 2023: +2%. After deducting consumption (2.1 M€), gross margin stands at 1.3 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 1.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17 k€, i.e. 0.5% 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

3 379 104 €

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

1 278 272 €

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

44 641 €

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

38 106 €

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

16 907 €

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

1.3%

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 26.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% 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

65.524%

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

39.759%

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

0.543%

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

26.449

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

2.9%

Solvency indicators evolution
STEPHANE GERARD MALHERBE FRANCE

Sector positioning

Debt ratio
65.52 2024
2022
2023
2024
Q1: 1.67
Med: 12.9
Q3: 50.79
Watch

In 2024, the debt ratio of STEPHANE GERARD MALHERBE ... (65.52) 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
39.76% 2024
2022
2023
2024
Q1: 26.98%
Med: 43.85%
Q3: 60.07%
Average +6 pts over 3 years

In 2024, the financial autonomy of STEPHANE GERARD MALHERBE ... (39.8%) 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
26.45 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 1.93 years
Watch +6 pts over 3 years

In 2024, the repayment capacity of STEPHANE GERARD MALHERBE ... (26.45) 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 132.81. 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 51.8x. Operating income very largely covers interest expenses: high safety margin.

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

132.81

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

51.766

Liquidity indicators evolution
STEPHANE GERARD MALHERBE FRANCE

Sector positioning

Liquidity ratio
132.81 2024
2022
2023
2024
Q1: 159.95
Med: 229.09
Q3: 338.64
Watch

In 2024, the liquidity ratio of STEPHANE GERARD MALHERBE ... (132.81) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
51.77x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.91x
Q3: 4.87x
Excellent +11 pts over 3 years

In 2024, the interest coverage of STEPHANE GERARD MALHERBE ... (51.8x) 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: 51 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 820 k€ to permanently finance.

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

820 345 €

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

51 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

63 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

17 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

87 j

WCR and payment terms evolution
STEPHANE GERARD MALHERBE FRANCE

Positioning of STEPHANE GERARD MALHERBE FRANCE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of STEPHANE GERARD MALHERBE FRANCE is estimated at 361 130 € (range 355 002€ - 370 715€). With an EBITDA of 44 641€, the sector multiple of 0.5x is applied. The price/revenue ratio is 0.34x (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
73 tx
355k€ 361k€ 370k€
361 130 € Range: 355 002€ - 370 715€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 641 € × 0.5x
Estimation 24 309 €
13 667€ - 32 141€
Revenue Multiple 30%
3 379 104 € × 0.34x
Estimation 1 150 222 €
1 150 222€ - 1 150 222€
Net Income Multiple 20%
16 907 € × 1.2x
Estimation 19 548 €
15 510€ - 47 890€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare STEPHANE GERARD MALHERBE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about STEPHANE GERARD MALHERBE FRANCE

What is the revenue of STEPHANE GERARD MALHERBE FRANCE ?

The revenue of STEPHANE GERARD MALHERBE FRANCE in 2024 is 3.4 M€.

Is STEPHANE GERARD MALHERBE FRANCE profitable?

Yes, STEPHANE GERARD MALHERBE FRANCE generated a net profit of 17 k€ in 2024.

Where is the headquarters of STEPHANE GERARD MALHERBE FRANCE ?

The headquarters of STEPHANE GERARD MALHERBE FRANCE is located in BRY-SUR-MARNE (94360), in the department Val-de-Marne.

Where to find the tax return of STEPHANE GERARD MALHERBE FRANCE ?

The tax return of STEPHANE GERARD MALHERBE FRANCE 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 STEPHANE GERARD MALHERBE FRANCE operate?

STEPHANE GERARD MALHERBE FRANCE operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.