Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1964-01-01 (62 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: RENNES (35000), Ille-et-Vilaine
CINE PHOTO MENANT : revenue, balance sheet and financial ratios
CINE PHOTO MENANT is a French company
founded 62 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in RENNES (35000),
this company of category PME
shows in 2022 a revenue of 2.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - CINE PHOTO MENANT (SIREN 323971168)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
2 031 557 €
1 441 371 €
1 459 861 €
1 695 347 €
1 532 884 €
1 661 975 €
1 504 800 €
Net income
77 106 €
148 423 €
166 737 €
132 667 €
111 714 €
124 782 €
97 256 €
116 837 €
104 561 €
EBITDA
N/C
N/C
218 947 €
147 978 €
143 100 €
180 647 €
142 004 €
173 473 €
163 029 €
Net margin
N/C
N/C
8.2%
9.2%
7.7%
7.4%
6.3%
7.0%
6.9%
Revenue and income statement
In 2024, CINE PHOTO MENANT generates positive net income of 77 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 105 k€ -> 77 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
77 106 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 58%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
10.836%
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
57.88%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
20.893
19.465
22.64
17.751
63.631
53.559
52.472
13.999
10.836
Financial autonomy
64.781
61.563
60.716
66.565
51.252
53.48
51.549
66.272
57.88
Repayment capacity
0.675
0.492
0.652
0.465
2.052
1.554
1.395
None
None
Cash flow / Revenue
6.891%
8.366%
7.888%
8.406%
7.917%
8.979%
8.415%
None%
None%
Sector positioning
Debt ratio
10.842024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Good-15 pts over 3 years
In 2024, the debt ratio of CINE PHOTO MENANT (10.84) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
57.88%2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good+6 pts over 3 years
In 2024, the financial autonomy of CINE PHOTO MENANT (57.9%) 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
1.4 years2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average
In 2022, the repayment capacity of CINE PHOTO MENANT (1.40) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 251.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
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
251.563
Liquidity indicators evolution CINE PHOTO MENANT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
379.992
331.324
348.705
425.69
588.091
531.802
447.104
378.954
251.563
Interest coverage
1.026
0.331
0.463
0.492
0.487
0.835
1.267
None
None
Sector positioning
Liquidity ratio
251.562024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Good-21 pts over 3 years
In 2024, the liquidity ratio of CINE PHOTO MENANT (251.56) 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
1.27x2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Good
In 2022, the interest coverage of CINE PHOTO MENANT (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
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
0 €
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
0 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
0 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
0 j
WCR and payment terms evolution CINE PHOTO MENANT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
283 038 €
316 207 €
301 089 €
324 778 €
261 213 €
229 048 €
320 377 €
0 €
0 €
Inventory turnover (days)
69
62
60
55
52
49
51
0
0
Customer payment term (days)
2
4
2
3
8
5
5
0
0
Supplier payment term (days)
15
29
28
20
19
22
25
0
0
Positioning of CINE PHOTO MENANT in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of CINE PHOTO MENANT is estimated at
187 871 €
(range 88 505€ - 582 773€).
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 value2024
117 transactions
88k€187k€582k€
187 871 €Range: 88 505€ - 582 773€
NAF 5 année 2024
Valuation method used
Net Income Multiple
77 106 €
×
2.4x
=187 872 €
Range: 88 506€ - 582 774€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)
Compare CINE PHOTO MENANT with other companies in the same sector:
Frequently asked questions about CINE PHOTO MENANT
What is the revenue of CINE PHOTO MENANT ?
The revenue of CINE PHOTO MENANT in 2022 is 2.0 M€.
Is CINE PHOTO MENANT profitable?
Yes, CINE PHOTO MENANT generated a net profit of 77 k€ in 2024.
Where is the headquarters of CINE PHOTO MENANT ?
The headquarters of CINE PHOTO MENANT is located in RENNES (35000), in the department Ille-et-Vilaine.
Where to find the tax return of CINE PHOTO MENANT ?
The tax return of CINE PHOTO MENANT 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 CINE PHOTO MENANT operate?
CINE PHOTO MENANT operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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