Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
LES MANCES : revenue, balance sheet and financial ratios
LES MANCES is a French company
founded 18 years ago,
specialized in the sector Activités vétérinaires.
Based in JUSSEY (70500),
this company of category PME
shows in 2022 a revenue of 1.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, LES MANCES generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 53 k€ -> 21 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
20 592 €
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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 507%. 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 14%. 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
506.839%
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
13.684%
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
Debt ratio
49.975
33.466
41.53
31.671
81.839
44.425
38.684
273.406
506.839
Financial autonomy
54.742
57.694
58.408
61.503
45.23
55.168
55.762
21.079
13.684
Repayment capacity
None
None
None
None
None
None
6.451
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
2.215%
None%
None%
Sector positioning
Debt ratio
506.842024
2022
2023
2024
Q1: 9.08
Med: 30.93
Q3: 89.33
Watch+28 pts over 3 years
In 2024, the debt ratio of LES MANCES (506.84) 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
13.68%2024
2022
2023
2024
Q1: 33.12%
Med: 54.38%
Q3: 69.52%
Watch-37 pts over 3 years
In 2024, the financial autonomy of LES MANCES (13.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
6.45 years2022
2022
Q1: 0.16 years
Med: 1.35 years
Q3: 3.74 years
Average
In 2022, the repayment capacity of LES MANCES (6.45) 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 446.21. 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
446.207
Liquidity indicators evolution LES MANCES
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
295.167
252.35
353.86
305.34
404.462
327.011
299.259
355.212
446.207
Interest coverage
None
None
None
None
None
None
33.275
None
None
Sector positioning
Liquidity ratio
446.212024
2022
2023
2024
Q1: 178.06
Med: 258.19
Q3: 356.07
Excellent+11 pts over 3 years
In 2024, the liquidity ratio of LES MANCES (446.21) 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
33.27x2022
2022
Q1: 0.0x
Med: 0.93x
Q3: 3.58x
Excellent
In 2022, the interest coverage of LES MANCES (33.3x) 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.
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)
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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)
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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)
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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 LES MANCES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
435 133 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
18
0
0
Customer payment term (days)
333
372
293
366
0
0
57
0
0
Supplier payment term (days)
134
373
252
254
0
0
54
0
0
Positioning of LES MANCES in its sector
Comparison with sector Activités vétérinaires
Similar companies (Activités vétérinaires)
Compare LES MANCES with other companies in the same sector:
Yes, LES MANCES generated a net profit of 21 k€ in 2024.
Where is the headquarters of LES MANCES ?
The headquarters of LES MANCES is located in JUSSEY (70500), in the department Haute-Saone.
Where to find the tax return of LES MANCES ?
The tax return of LES MANCES 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 LES MANCES operate?
LES MANCES operates in the sector Activités vétérinaires (NAF code 75.00Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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