Le dernier exercice comptable publié pour cette entreprise remonte à 2018. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

MADE BIJOUX : revenue, balance sheet and financial ratios

MADE BIJOUX is a French company founded 17 years ago, specialized in the sector Autres commerces de détail sur éventaires et marchés. Based in SAINT-ANDRE (97440), this company of category PME shows in 2018 a revenue of 64 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-01

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Fragile

Signal structurel : exploitation déficitaire (EBE négatif).

In summary, MADE BIJOUX is currently loss-making, which weighs on its accounts. Its financial structure is broadly in line with its sector.

Financial history - MADE BIJOUX (SIREN 507520567)
Indicator 2018 2017 2016
Revenue 63 788 € 94 883 € 79 535 €
Net income -6 861 € -21 624 € -22 354 €
EBITDA -3 475 € -17 866 € -17 475 €
Net margin -10.8% -22.8% -28.1%

Revenue and income statement

In 2018, MADE BIJOUX achieves revenue of 64 k€. Revenue is declining over the period 2016-2018 (CAGR: -10.4%). Significant drop of -33% vs 2017. After deducting consumption (16 k€), gross margin stands at 47 k€, i.e. a rate of 74%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -5.4% of revenue. Positive scissor effect: EBITDA margin improves by +13.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -7 k€ (-10.8% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

63 788 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

47 492 €

EBITDA (2018) ?
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

-3 475 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-6 522 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-6 861 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.5%

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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 21%. This ratio is slightly less favorable than the sector median (20.5%). Financial autonomy (= Equity / Total assets x 100) reaches 70%. Compared with its sector, this ratio places the company among the best positioned (sector median: 31.6%).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.45%

Financial autonomy (2018) ?
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

70.36%

Cash flow / Revenue (2018) ?
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

-5.98%

Repayment capacity (2018) ?
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

-6.5

Asset age ratio (2018) ?
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

48.9%

Solvency indicators evolution
MADE BIJOUX

Sector positioning

Debt ratio
21.45% 2018
Q1: 0.0%
Med: 20.5%
Q3: 117.11%
Average +12 pts over 3 years

In 2018, the debt ratio of MADE BIJOUX (21.4%) 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
70.36% 2018
Q1: 5.05%
Med: 31.64%
Q3: 61.99%
Excellent

In 2018, the financial autonomy of MADE BIJOUX (70.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 5.99. Compared with its sector, this ratio places the company among the best positioned (sector median: 1.6).

Liquidity ratio (2018) ?
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

5.99

Interest coverage (2018) ?
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

-9.76

Liquidity indicators evolution
MADE BIJOUX

Sector positioning

Liquidity ratio
5.99 2018
Q1: 0.86
Med: 1.58
Q3: 3.18
Excellent

In 2018, the liquidity ratio of MADE BIJOUX (5.99) 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. Average customer payment term: 296 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 173 days. The gap of 123 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 253 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 602 days of revenue, i.e. 107 k€ to permanently finance. Between 2016 and 2018, WCR improved by 33 days of revenue, freeing up cash.

Operating WCR (2018) ?
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

106 710 €

Customer credit (2018) ?
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

296 j

Supplier credit (2018) ?
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

173 j

Inventory turnover (2018) ?
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

253 j

WCR in days of revenue (2018) ?
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

602 j

WCR and payment terms evolution
MADE BIJOUX

Positioning of MADE BIJOUX in its sector

Comparison with sector Autres commerces de détail sur éventaires et marchés

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 16 687€ to 46 963€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
16k€ 31k€ 46k€
31 277 € Range: 16 687€ - 46 963€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 sur éventaires et marchés)

Compare MADE BIJOUX with other companies in the same sector:

Top companies in Autres commerces de détail sur éventaires et marchés

Largest companies by revenue in the sector Autres commerces de détail sur éventaires et marchés:

Top companies in La Reunion

Largest companies by revenue in the department La Reunion:

Frequently asked questions about MADE BIJOUX

What is the revenue of MADE BIJOUX ?

The revenue of MADE BIJOUX in 2018 is 64 k€.

Is MADE BIJOUX profitable?

MADE BIJOUX recorded a net loss in 2018.

Where is the headquarters of MADE BIJOUX ?

The headquarters of MADE BIJOUX is located in SAINT-ANDRE (97440), in the department La Reunion.

Where to find the tax return of MADE BIJOUX ?

The tax return of MADE BIJOUX 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 MADE BIJOUX operate?

MADE BIJOUX operates in the sector Autres commerces de détail sur éventaires et marchés (NAF code 47.89Z). See the 'Sector positioning' section above to compare the company with its competitors.