SIREN : 831092069
MANA KIWI FIT is a French company founded 8 years ago, specialized in the sector Activités des centres de culture physique. Based in BEAUNE (21200), this company of category PME shows in 2021 a revenue of 102 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
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 101 825 € | 103 861 € |
| Net income | 30 188 € | -18 424 € |
| EBITDA | 47 284 € | -4 069 € |
| Net margin | 29.6% | -17.7% |
In 2021, MANA KIWI FIT achieves revenue of 102 k€. Slight decline of -2% vs 2020. After deducting consumption (7 k€), gross margin stands at 95 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 47 k€, representing 46.4% of revenue. Positive scissor effect: EBITDA margin improves by +50.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 30 k€, i.e. 29.6% of revenue. This profit can be retained or distributed to shareholders.
101 825 €
94 739 €
47 284 €
30 800 €
30 188 €
29.0%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
57.998%
47.227%
27.061%
0.894
47.5%
In 2021, the debt ratio of MANA KIWI FIT (58.00) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of MANA KIWI FIT (47.2%) 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.
In 2021, the repayment capacity of MANA KIWI FIT (0.89) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 342.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.3x. Coverage is limited: any activity downturn would jeopardize interest payments.
342.912
1.294
In 2021, the liquidity ratio of MANA KIWI FIT (342.91) 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.
In 2021, the interest coverage of MANA KIWI FIT (1.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 11 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-28 days): operations structurally generate cash.
-7 865 €
0 j
11 j
30 j
-28 j
Based on 57 transactions of similar company sales
(all years),
the value of MANA KIWI FIT is estimated at
202 575 €
(range 118 956€ - 301 648€).
With an EBITDA of 47 284€, the sector multiple of 6.1x is applied.
The price/revenue ratio is 0.72x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 57 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare MANA KIWI FIT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des centres de culture physique
The revenue of MANA KIWI FIT in 2021 is 102 k€.
Yes, MANA KIWI FIT generated a net profit of 30 k€ in 2021.
The headquarters of MANA KIWI FIT is located in BEAUNE (21200), in the department Cote-d'Or.
The tax return of MANA KIWI FIT 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).
MANA KIWI FIT operates in the sector Activités des centres de culture physique (NAF code 93.13Z). See the 'Sector positioning' section above to compare the company with its competitors.