SIREN : 494073729
MANDARIN GARDEN is a French company founded 19 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-MARCEL (27950), this company of category PME shows in 2024 a revenue of 354 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2018 |
|---|---|---|---|---|---|
| Revenue | 354 317 € | 373 444 € | 328 833 € | 179 248 € | 358 919 € |
| Net income | 7 842 € | 28 222 € | 30 116 € | 42 498 € | 28 596 € |
| EBITDA | 31 730 € | 58 483 € | 57 939 € | 32 137 € | 52 845 € |
| Net margin | 2.2% | 7.6% | 9.2% | 23.7% | 8.0% |
In 2024, MANDARIN GARDEN achieves revenue of 354 k€. Activity remains stable over the period (CAGR: -0.2%). Slight decline of -5% vs 2023. After deducting consumption (112 k€), gross margin stands at 242 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 9.0% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -46%, reducing margin by 6.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
354 317 €
242 121 €
31 730 €
9 411 €
7 842 €
9.0%
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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
0.0%
9.963%
0.0
19.0%
In 2024, the debt ratio of MANDARIN GARDEN (0.00) 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.
In 2024, the financial autonomy of MANDARIN GARDEN (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MANDARIN GARDEN (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 958.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
958.978
0.0
In 2024, the liquidity ratio of MANDARIN GARDEN (958.98) 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 2024, the interest coverage of MANDARIN GARDEN (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) 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: 23 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 128 days of revenue, i.e. 126 k€ to permanently finance. Over 2018-2024, WCR increased by +159269%, requiring additional financing.
125 683 €
0 j
23 j
8 j
128 j
Based on 698 transactions of similar company sales in 2024, the value of MANDARIN GARDEN is estimated at 157 113 € (range 82 816€ - 282 271€). With an EBITDA of 31 730€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 698 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 MANDARIN GARDEN with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MANDARIN GARDEN in 2024 is 354 k€.
Yes, MANDARIN GARDEN generated a net profit of 8 k€ in 2024.
The headquarters of MANDARIN GARDEN is located in SAINT-MARCEL (27950), in the department Eure.
The tax return of MANDARIN GARDEN 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).
MANDARIN GARDEN operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.