LA MANU : revenue, balance sheet and financial ratios
LA MANU is a French company
founded 25 years ago,
specialized in the sector Débits de boissons.
Based in LYON (69008),
this company of category PME
shows in 2022 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LA MANU records a net loss of 30 k€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-30 447 €
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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 736%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
735.771%
Financial autonomy (2024)
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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
10.806%
Asset age ratio (2024)
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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
2024
Debt ratio
89.264
25.992
29.684
19.923
50.788
76.709
75.452
532.972
452.436
735.771
Financial autonomy
39.311
59.563
52.54
53.756
50.698
47.036
30.166
12.057
16.031
10.806
Repayment capacity
-29.556
0.97
1.293
0.691
4.534
-85.536
1.057
None
None
None
Cash flow / Revenue
-0.906%
10.479%
9.222%
9.08%
4.262%
-0.638%
9.202%
None%
None%
None%
Sector positioning
Debt ratio
735.772024
2023
2024
2024
Q1: 0.27
Med: 29.23
Q3: 134.09
Watch
In 2024, the debt ratio of LA MANU (735.77) 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
10.81%2024
2023
2024
2024
Q1: 4.25%
Med: 26.5%
Q3: 55.03%
Average
In 2024, the financial autonomy of LA MANU (10.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 540.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
540.724
Liquidity indicators evolution LA MANU
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2024
Liquidity ratio
218.645
305.325
161.264
232.012
379.673
557.572
193.619
256.3
484.163
540.724
Interest coverage
-87.86
3.073
2.388
1.862
3.888
-291.969
1.706
None
None
None
Sector positioning
Liquidity ratio
540.722024
2023
2024
2024
Q1: 61.08
Med: 130.54
Q3: 284.18
Excellent
In 2024, the liquidity ratio of LA MANU (540.72) 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.
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)
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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 LA MANU
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2024
Operating WCR
56 900 €
197 241 €
31 653 €
271 390 €
280 445 €
259 727 €
80 966 €
0 €
0 €
0 €
Inventory turnover (days)
7
4
8
8
10
21
7
0
0
0
Customer payment term (days)
0
0
0
0
0
0
4
0
0
0
Supplier payment term (days)
58
53
80
75
50
67
75
0
0
0
Positioning of LA MANU in its sector
Comparison with sector Débits de boissons
Similar companies (Débits de boissons)
Compare LA MANU with other companies in the same sector:
The headquarters of LA MANU is located in LYON (69008), in the department Rhone.
Where to find the tax return of LA MANU ?
The tax return of LA MANU 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 LA MANU operate?
LA MANU operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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