HOLDING CHRISTOPHE MANIERE : revenue, balance sheet and financial ratios

HOLDING CHRISTOPHE MANIERE is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in JAILLY-LES-MOULINS (21150), this company of category PME shows in 2025 a revenue of 126 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 - HOLDING CHRISTOPHE MANIERE (SIREN 753507219)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 126 000 € 120 000 € 120 000 € 110 000 € N/C N/C N/C N/C N/C
Net income 264 635 € 250 049 € 218 456 € 214 428 € 118 788 € 118 720 € 89 169 € 89 083 € 37 768 €
EBITDA 32 879 € 36 538 € 41 133 € 42 279 € -1 449 € -1 433 € -1 481 € -1 260 € -1 292 €
Net margin 210.0% 208.4% 182.0% 194.9% N/C N/C N/C N/C N/C

Revenue and income statement

In 2025, HOLDING CHRISTOPHE MANIERE achieves revenue of 126 k€. Revenue is growing positively over 9 years (CAGR: +4.6%). Vs 2024: +5%. After deducting consumption (3 k€), gross margin stands at 123 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 33 k€, representing 26.1% of revenue. Warning negative scissor effect: despite revenue change (+5%), EBITDA varies by -10%, reducing margin by 4.4 pts. This reflects costs rising faster than 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 265 k€, i.e. 210.0% of revenue. This profit can be retained or distributed to shareholders.

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

126 000 €

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

123 238 €

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

32 879 €

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

32 879 €

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

264 635 €

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

26.1%

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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 2%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 210.0% 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 (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

2.042%

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

97.26%

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

210.028%

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

0.156

Solvency indicators evolution
HOLDING CHRISTOPHE MANIERE

Sector positioning

Debt ratio
2.04 2025
2023
2024
2025
Q1: 0.1
Med: 12.78
Q3: 79.19
Good

In 2025, the debt ratio of HOLDING CHRISTOPHE MANIERE (2.04) 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
97.26% 2025
2023
2024
2025
Q1: 14.33%
Med: 56.86%
Q3: 88.94%
Excellent

In 2025, the financial autonomy of HOLDING CHRISTOPHE MANIERE (97.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.16 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.37 years
Good -12 pts over 3 years

In 2025, the repayment capacity of HOLDING CHRISTOPHE MANIERE (0.16) 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 8819.72. 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 3.7x. Financial charges are adequately covered by operations.

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

8819.717

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

3.668

Liquidity indicators evolution
HOLDING CHRISTOPHE MANIERE

Sector positioning

Liquidity ratio
8819.72 2025
2023
2024
2025
Q1: 133.41
Med: 540.0
Q3: 2678.02
Excellent

In 2025, the liquidity ratio of HOLDING CHRISTOPHE MANIERE (8819.72) 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.

Interest coverage
3.67x 2025
2023
2024
2025
Q1: -44.22x
Med: 0.0x
Q3: 1.81x
Excellent

In 2025, the interest coverage of HOLDING CHRISTOPHE MANIERE (3.7x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 408 days. Excellent situation: suppliers finance 408 days of the operating cycle (retail model). Overall, WCR represents 438 days of revenue, i.e. 153 k€ 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

153 396 €

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

0 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

408 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

0 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

438 j

WCR and payment terms evolution
HOLDING CHRISTOPHE MANIERE

Positioning of HOLDING CHRISTOPHE MANIERE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of HOLDING CHRISTOPHE MANIERE is estimated at 187 759 € (range 63 742€ - 369 858€). With an EBITDA of 32 879€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
63k€ 187k€ 369k€
187 759 € Range: 63 742€ - 369 858€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
32 879 € × 1.1x
Estimation 35 180 €
19 461€ - 83 301€
Revenue Multiple 30%
126 000 € × 0.63x
Estimation 79 484 €
33 059€ - 89 842€
Net Income Multiple 20%
264 635 € × 2.8x
Estimation 731 618 €
220 469€ - 1 506 274€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare HOLDING CHRISTOPHE MANIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about HOLDING CHRISTOPHE MANIERE

What is the revenue of HOLDING CHRISTOPHE MANIERE ?

The revenue of HOLDING CHRISTOPHE MANIERE in 2025 is 126 k€.

Is HOLDING CHRISTOPHE MANIERE profitable?

Yes, HOLDING CHRISTOPHE MANIERE generated a net profit of 265 k€ in 2025.

Where is the headquarters of HOLDING CHRISTOPHE MANIERE ?

The headquarters of HOLDING CHRISTOPHE MANIERE is located in JAILLY-LES-MOULINS (21150), in the department Cote-d'Or.

Where to find the tax return of HOLDING CHRISTOPHE MANIERE ?

The tax return of HOLDING CHRISTOPHE MANIERE 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 HOLDING CHRISTOPHE MANIERE operate?

HOLDING CHRISTOPHE MANIERE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.