Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-06-19 (5 years)Status: ActiveBusiness sector: Activités des sièges sociauxLocation: ARDOIX (07290), Ardeche
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.
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)
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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)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
7 275 €
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
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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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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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 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)
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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
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.016
Financial autonomy
99.485
99.038
98.491
97.094
Repayment capacity
None
None
None
None
Cash flow / Revenue
0.0%
0.0%
0.0%
0.0%
Sector positioning
Debt ratio
0.022024
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)
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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
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2021
2022
2023
2024
Liquidity ratio
97.29
102.506
101.588
100.644
Interest coverage
None
0.0
None
0.0
Sector positioning
Liquidity ratio
100.642024
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
0.0x2024
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)
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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
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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
2023
2024
Operating WCR
1 161 €
3 173 €
3 080 €
11 838 €
Inventory turnover (days)
0
0
0
0
Customer payment term (days)
360
179
360
487
Supplier payment term (days)
360
175
577
499
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 value2024
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 Multiple50%
29 €×5.0x
Estimation146 €
25€ - 241€
Revenue Multiple30%
7 275 €×0.38x
Estimation2 747 €
1 309€ - 5 548€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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