ETABLISSEMENTS DES FILS DE J. MONNIER : revenue, balance sheet and financial ratios

ETABLISSEMENTS DES FILS DE J. MONNIER is a French company founded 64 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT-BERTHEVIN (53940), this company of category PME shows in 2025 a revenue of 6.2 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 - ETABLISSEMENTS DES FILS DE J. MONNIER (SIREN 556250199)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 156 074 € 6 656 137 € 7 155 258 € 6 630 448 € 6 187 906 € 5 520 487 € 5 852 881 € 6 029 119 € 5 778 793 € 5 811 902 €
Net income -117 008 € 47 232 € 237 755 € 168 795 € 132 200 € 133 694 € -5 025 € 164 594 € 131 537 € 149 373 €
EBITDA 181 885 € 364 586 € 640 166 € 531 896 € 496 438 € 453 541 € 266 441 € 451 518 € 442 754 € 465 802 €
Net margin -1.9% 0.7% 3.3% 2.5% 2.1% 2.4% -0.1% 2.7% 2.3% 2.6%

Revenue and income statement

In 2025, ETABLISSEMENTS DES FILS DE J. MONNIER achieves revenue of 6.2 M€. Revenue is growing positively over 10 years (CAGR: +0.6%). Slight decline of -8% vs 2024. After deducting consumption (3.1 M€), gross margin stands at 3.1 M€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 182 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-8%), EBITDA varies by -50%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -117 k€ (-1.9% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 156 074 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 074 537 €

EBITDA (2025) ?
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

181 885 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-125 120 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-117 008 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.0%

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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 126%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

125.581%

Financial autonomy (2025) ?
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

31.677%

Cash flow / Revenue (2025) ?
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

-0.317%

Repayment capacity (2025) ?
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

-95.294

Asset age ratio (2025) ?
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

37.4%

Solvency indicators evolution
ETABLISSEMENTS DES FILS DE J. MONNIER

Sector positioning

Debt ratio
125.58 2025
2023
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Average

In 2025, the debt ratio of ETABLISSEMENTS DES FILS D... (125.58) 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
31.68% 2025
2023
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Average -15 pts over 3 years

In 2025, the financial autonomy of ETABLISSEMENTS DES FILS D... (31.7%) 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
-95.29 years 2025
2023
2024
2025
Q1: -0.18 years
Med: 0.16 years
Q3: 1.73 years
Excellent -73 pts over 3 years

In 2025, the repayment capacity of ETABLISSEMENTS DES FILS D... (-95.29) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 196.60. 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 13.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

196.603

Interest coverage (2025) ?
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

13.457

Liquidity indicators evolution
ETABLISSEMENTS DES FILS DE J. MONNIER

Sector positioning

Liquidity ratio
196.6 2025
2023
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Good -14 pts over 3 years

In 2025, the liquidity ratio of ETABLISSEMENTS DES FILS D... (196.60) 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
13.46x 2025
2023
2024
2025
Q1: -0.05x
Med: 0.77x
Q3: 5.5x
Excellent

In 2025, the interest coverage of ETABLISSEMENTS DES FILS D... (13.5x) 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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 51 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 94 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 80 days of revenue, i.e. 1.4 M€ to permanently finance.

Operating WCR (2025) ?
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

1 361 724 €

Customer credit (2025) ?
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

13 j

Supplier credit (2025) ?
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

51 j

Inventory turnover (2025) ?
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

94 j

WCR in days of revenue (2025) ?
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

80 j

WCR and payment terms evolution
ETABLISSEMENTS DES FILS DE J. MONNIER

Positioning of ETABLISSEMENTS DES FILS DE J. MONNIER in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 355 310€ to 1 440 581€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
355k€ 611k€ 1440k€
611 085 € Range: 355 310€ - 1 440 581€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 détail de meubles)

Compare ETABLISSEMENTS DES FILS DE J. MONNIER with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about ETABLISSEMENTS DES FILS DE J. MONNIER

What is the revenue of ETABLISSEMENTS DES FILS DE J. MONNIER ?

The revenue of ETABLISSEMENTS DES FILS DE J. MONNIER in 2025 is 6.2 M€.

Is ETABLISSEMENTS DES FILS DE J. MONNIER profitable?

ETABLISSEMENTS DES FILS DE J. MONNIER recorded a net loss in 2025.

Where is the headquarters of ETABLISSEMENTS DES FILS DE J. MONNIER ?

The headquarters of ETABLISSEMENTS DES FILS DE J. MONNIER is located in SAINT-BERTHEVIN (53940), in the department Mayenne.

Where to find the tax return of ETABLISSEMENTS DES FILS DE J. MONNIER ?

The tax return of ETABLISSEMENTS DES FILS DE J. MONNIER 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 ETABLISSEMENTS DES FILS DE J. MONNIER operate?

ETABLISSEMENTS DES FILS DE J. MONNIER operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.