MAGASIN MODERNE : revenue, balance sheet and financial ratios

MAGASIN MODERNE is a French company founded 61 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SARREGUEMINES (57200), this company of category PME shows in 2023 a revenue of 8 k€. 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 - MAGASIN MODERNE (SIREN 656580750)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 8 098 € 8 098 € 8 598 € 13 324 € 6 786 € 7 340 € 7 788 € 13 384 €
Net income 70 466 € 83 060 € 419 796 € 191 694 € 148 192 € -24 931 € 110 686 € -294 809 €
EBITDA -208 306 € -200 888 € -206 524 € -249 756 € -173 549 € -183 900 € -234 671 € -185 716 €
Net margin 870.2% 1025.7% 4882.5% 1438.7% 2183.8% -339.7% 1421.2% -2202.7%

Revenue and income statement

In 2023, MAGASIN MODERNE achieves revenue of 8 k€. Revenue is declining over the period 2016-2023 (CAGR: -6.9%). Slight decline of 0% vs 2022. After deducting consumption (0 €), gross margin stands at 8 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -208 k€, representing -2572.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -4%, reducing margin by 91.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 70 k€, i.e. 870.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 098 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 098 €

EBITDA (2023) ?
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

-208 306 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-207 811 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 466 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-2572.3%

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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 8%. 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 89%. 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 34.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 296.5% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.961%

Financial autonomy (2023) ?
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

88.743%

Cash flow / Revenue (2023) ?
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

296.53%

Repayment capacity (2023) ?
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

34.426

Solvency indicators evolution
MAGASIN MODERNE

Sector positioning

Debt ratio
7.96 2023
2021
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Good

In 2023, the debt ratio of MAGASIN MODERNE (7.96) 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
88.74% 2023
2021
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Excellent

In 2023, the financial autonomy of MAGASIN MODERNE (88.7%) 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
34.43 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Watch +10 pts over 3 years

In 2023, the repayment capacity of MAGASIN MODERNE (34.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1970.33. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1970.326

Interest coverage (2023) ?
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

-19.896

Liquidity indicators evolution
MAGASIN MODERNE

Sector positioning

Liquidity ratio
1970.33 2023
2021
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Excellent

In 2023, the liquidity ratio of MAGASIN MODERNE (1970.33) 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
-19.9x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Watch

In 2023, the interest coverage of MAGASIN MODERNE (-19.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 133 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. The company must finance 15 days of gap between collections and payments. Overall, WCR represents 407415 days of revenue, i.e. 9.2 M€ to permanently finance. Over 2016-2023, WCR increased by +41%, requiring additional financing.

Operating WCR (2023) ?
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

9 164 583 €

Customer credit (2023) ?
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

133 j

Supplier credit (2023) ?
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

118 j

Inventory turnover (2023) ?
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 (2023) ?
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

407415 j

WCR and payment terms evolution
MAGASIN MODERNE

Positioning of MAGASIN MODERNE in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 70 transactions of similar company sales in 2023, the value of MAGASIN MODERNE is estimated at 101 448 € (range 52 273€ - 272 205€). The price/revenue ratio is 0.36x (conservative valuation). 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 2023
70 tx
52k€ 101k€ 272k€
101 448 € Range: 52 273€ - 272 205€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
8 098 € × 0.36x
Estimation 2 913 €
1 612€ - 4 258€
Net Income Multiple 20%
70 466 € × 3.5x
Estimation 249 252 €
128 266€ - 674 127€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 70 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 d'habillement en magasin spécialisé)

Compare MAGASIN MODERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about MAGASIN MODERNE

What is the revenue of MAGASIN MODERNE ?

The revenue of MAGASIN MODERNE in 2023 is 8 k€.

Is MAGASIN MODERNE profitable?

Yes, MAGASIN MODERNE generated a net profit of 70 k€ in 2023.

Where is the headquarters of MAGASIN MODERNE ?

The headquarters of MAGASIN MODERNE is located in SARREGUEMINES (57200), in the department Moselle.

Where to find the tax return of MAGASIN MODERNE ?

The tax return of MAGASIN MODERNE 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 MAGASIN MODERNE operate?

MAGASIN MODERNE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.