MANCHAM : revenue, balance sheet and financial ratios

MANCHAM is a French company founded 5 years ago, specialized in the sector Activités des sièges sociaux. Based in ARDOIX (07290), this company of category PME shows in 2024 a revenue of 7 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MANCHAM (SIREN 884457995)
Indicator 2024 2023 2022 2021
Revenue 7 275 € 2 560 € 5 304 € 1 000 €
Net income 0 € 0 € 0 € 0 €
EBITDA 29 € N/C -39 € N/C
Net margin 0.0% 0.0% 0.0% 0.0%

Revenue and income statement

In 2024, MANCHAM achieves revenue of 7 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +93.8%. Vs 2023, growth of +184% (3 k€ -> 7 k€). After deducting consumption (0 €), gross margin stands at 7 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 29 €, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at 0 € (0.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 275 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 275 €

EBITDA (2024) ?
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

29 €

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

0.4%

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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 0%. 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.016%

Financial autonomy (2024) ?
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

97.094%

Cash flow / Revenue (2024) ?
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

0.0%

Solvency indicators evolution
MANCHAM

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Excellent

In 2024, the debt ratio of MANCHAM (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
97.09% 2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Excellent

In 2024, the financial autonomy of MANCHAM (97.1%) 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 100.64. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

100.644

Interest coverage (2024) ?
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
MANCHAM

Sector positioning

Liquidity ratio
100.64 2024
2022
2023
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Average

In 2024, the liquidity ratio of MANCHAM (100.64) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Good

In 2024, the interest coverage of MANCHAM (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 487 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 499 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Overall, WCR represents 586 days of revenue, i.e. 12 k€ to permanently finance. Over 2021-2024, WCR increased by +920%, requiring additional financing.

Operating WCR (2024) ?
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

11 838 €

Customer credit (2024) ?
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

487 j

Supplier credit (2024) ?
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

499 j

Inventory turnover (2024) ?
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) ?
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

586 j

WCR and payment terms evolution
MANCHAM

Positioning of MANCHAM in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of MANCHAM is estimated at 1 121 € (range 506€ - 2 231€). With an EBITDA of 29€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.

Estimated enterprise value 2024
103 transactions
0k€ 1k€ 2k€
1 121 € Range: 506€ - 2 231€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
29 € × 5.0x
Estimation 146 €
25€ - 241€
Revenue Multiple 30%
7 275 € × 0.38x
Estimation 2 747 €
1 309€ - 5 548€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Activités des sièges sociaux)

Compare MANCHAM with other companies in the same sector:

Frequently asked questions about MANCHAM

What is the revenue of MANCHAM ?

The revenue of MANCHAM in 2024 is 7 k€.

Is MANCHAM profitable?

Profitability information is not publicly available.

Where is the headquarters of MANCHAM ?

The headquarters of MANCHAM is located in ARDOIX (07290), in the department Ardeche.

Where to find the tax return of MANCHAM ?

The tax return of MANCHAM 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 MANCHAM operate?

MANCHAM operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.