Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2002-01-01 (24 years)Status: ActiveBusiness sector: Autres intermédiaires du commerce en denrées, boissons et tabacLocation: VILLENEUVE-DE-LA-RAHO (66180), Pyrenees-Orientales
MAM WINES : revenue, balance sheet and financial ratios
MAM WINES is a French company
founded 24 years ago,
specialized in the sector Autres intermédiaires du commerce en denrées, boissons et tabac.
Based in VILLENEUVE-DE-LA-RAHO (66180),
this company of category PME
shows in 2024 a revenue of 40 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MAM WINES achieves revenue of 40 k€. Revenue is declining over the period 2016-2024 (CAGR: -7.3%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 40 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 762 €, representing 1.9% of revenue. Positive scissor effect: EBITDA margin improves by +15.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 542 €, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
39 628 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
39 628 €
EBITDA (2024)
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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
762 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
542 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
542 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
1.9%
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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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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. 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 35.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
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
56.08%
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
60.517%
Cash flow / Revenue (2024)
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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
1.92%
Repayment capacity (2024)
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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
35.633
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
87.909
79.351
105.826
71.522
12.131
22.515
10.37
39.589
56.08
Financial autonomy
48.948
47.493
41.092
49.411
78.114
76.251
80.37
68.707
60.517
Repayment capacity
13.537
15.043
-6.513
-20.794
0.293
2.983
1.432
-3.133
35.633
Cash flow / Revenue
2.827%
2.603%
-7.367%
-1.73%
37.603%
7.531%
7.03%
-13.132%
1.92%
Sector positioning
Debt ratio
56.082024
2022
2023
2024
Q1: 0.04
Med: 10.42
Q3: 56.48
Average+24 pts over 3 years
In 2024, the debt ratio of MAM WINES (56.08) 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
60.52%2024
2022
2023
2024
Q1: 13.67%
Med: 41.22%
Q3: 65.81%
Good-5 pts over 3 years
In 2024, the financial autonomy of MAM WINES (60.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
35.63 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Watch+8 pts over 3 years
In 2024, the repayment capacity of MAM WINES (35.63) 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 1799.55. 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
1799.549
Interest coverage (2024)
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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
0.0
Liquidity indicators evolution MAM WINES
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
1241.13
674.876
648.447
655.952
805.947
1508.507
875.335
2430.734
1799.549
Interest coverage
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
0.0
Sector positioning
Liquidity ratio
1799.552024
2022
2023
2024
Q1: 142.45
Med: 245.99
Q3: 468.77
Excellent
In 2024, the liquidity ratio of MAM WINES (1799.55) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.28x
Average
In 2024, the interest coverage of MAM WINES (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 68 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 90 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-26%), freeing up cash.
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
9 943 €
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
96 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
28 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 in days of revenue (2024)
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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
90 j
WCR and payment terms evolution MAM WINES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
13 516 €
2 065 €
17 046 €
13 726 €
-1 479 €
5 061 €
1 981 €
1 807 €
9 943 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
69
47
123
107
27
45
22
20
96
Supplier payment term (days)
14
15
14
22
30
22
82
27
28
Positioning of MAM WINES in its sector
Comparison with sector Autres intermédiaires du commerce en denrées, boissons et tabac
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions).
This range of 3 960€ to 9 044€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
3k€4k€9k€
4 745 €Range: 3 960€ - 9 044€
NAF 5 all-time
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 49 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 intermédiaires du commerce en denrées, boissons et tabac)
Compare MAM WINES with other companies in the same sector:
Yes, MAM WINES generated a net profit of 542€ in 2024.
Where is the headquarters of MAM WINES ?
The headquarters of MAM WINES is located in VILLENEUVE-DE-LA-RAHO (66180), in the department Pyrenees-Orientales.
Where to find the tax return of MAM WINES ?
The tax return of MAM WINES 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 MAM WINES operate?
MAM WINES operates in the sector Autres intermédiaires du commerce en denrées, boissons et tabac (NAF code 46.17B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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