Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

CHRISTIAN MANGIN SAS : revenue, balance sheet and financial ratios

CHRISTIAN MANGIN SAS is a French company founded 22 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in THAON-LES-VOSGES (88150), this company of category PME shows in 2021 a net income positive of 24 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 - CHRISTIAN MANGIN SAS (SIREN 450569520)
Indicator 2021
Revenue N/C
Net income 23 680 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2021, CHRISTIAN MANGIN SAS generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

23 680 €

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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 100%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory.

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

100.397%

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

39.576%

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

44.9%

Solvency indicators evolution
CHRISTIAN MANGIN SAS

Sector positioning

Debt ratio
100.4 2021
2021
Q1: 0.23
Med: 15.12
Q3: 66.76
Average

In 2021, the debt ratio of CHRISTIAN MANGIN SAS (100.40) 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
39.58% 2021
2021
Q1: 5.18%
Med: 28.4%
Q3: 50.71%
Good

In 2021, the financial autonomy of CHRISTIAN MANGIN SAS (39.6%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 383.94. 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

383.937

Liquidity indicators evolution
CHRISTIAN MANGIN SAS

Sector positioning

Liquidity ratio
383.94 2021
2021
Q1: 140.88
Med: 205.63
Q3: 305.83
Excellent

In 2021, the liquidity ratio of CHRISTIAN MANGIN SAS (383.94) 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.

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: 75730 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 209 days. The gap of 75521 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

0 €

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

75730 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

209 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 and payment terms evolution
CHRISTIAN MANGIN SAS

Positioning of CHRISTIAN MANGIN SAS in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of CHRISTIAN MANGIN SAS is estimated at 70 422 € (range 24 661€ - 134 098€). 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 2021
88 tx
24k€ 70k€ 134k€
70 422 € Range: 24 661€ - 134 098€
NAF 5 all-time

Valuation method used

Net Income Multiple
23 680 € × 3.0x = 70 423 €
Range: 24 662€ - 134 099€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare CHRISTIAN MANGIN SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about CHRISTIAN MANGIN SAS

What is the revenue of CHRISTIAN MANGIN SAS ?

The revenue of CHRISTIAN MANGIN SAS is not publicly disclosed (confidential accounts filed with INPI).

Is CHRISTIAN MANGIN SAS profitable?

Yes, CHRISTIAN MANGIN SAS generated a net profit of 24 k€ in 2021.

Where is the headquarters of CHRISTIAN MANGIN SAS ?

The headquarters of CHRISTIAN MANGIN SAS is located in THAON-LES-VOSGES (88150), in the department Vosges.

Where to find the tax return of CHRISTIAN MANGIN SAS ?

The tax return of CHRISTIAN MANGIN SAS 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 CHRISTIAN MANGIN SAS operate?

CHRISTIAN MANGIN SAS operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.