MANGOFIL MARTINIQUE : revenue, balance sheet and financial ratios

MANGOFIL MARTINIQUE is a French company founded 22 years ago, specialized in the sector Activités des parcs d'attractions et parcs à thèmes. Based in LES TROIS-ILETS (97229), this company of category PME shows in 2020 a revenue of 305 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

Financial history - MANGOFIL MARTINIQUE (SIREN 450104591)
Indicator 2020 2019 2018
Revenue 305 027 € 414 961 € 373 532 €
Net income -37 045 € 60 386 € 52 170 €
EBITDA 30 137 € 48 370 € 73 791 €
Net margin -12.1% 14.6% 14.0%

Revenue and income statement

In 2020, MANGOFIL MARTINIQUE achieves revenue of 305 k€. Revenue is declining over the period 2018-2020 (CAGR: -9.6%). Significant drop of -26% vs 2019. After deducting consumption (13 k€), gross margin stands at 292 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 30 k€, representing 9.9% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -37 k€ (-12.1% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

305 027 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

291 563 €

EBITDA (2020) ?
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

30 137 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-60 626 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-37 045 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.4%

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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 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

146.174%

Financial autonomy (2020) ?
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

31.047%

Cash flow / Revenue (2020) ?
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

11.708%

Repayment capacity (2020) ?
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

5.368

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

25.3%

Solvency indicators evolution
MANGOFIL MARTINIQUE

Sector positioning

Debt ratio
146.17 2020
2018
2019
2020
Q1: 0.0
Med: 95.52
Q3: 362.87
Average +18 pts over 3 years

In 2020, the debt ratio of MANGOFIL MARTINIQUE (146.17) 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
31.05% 2020
2018
2019
2020
Q1: 4.46%
Med: 28.21%
Q3: 58.55%
Good -23 pts over 3 years

In 2020, the financial autonomy of MANGOFIL MARTINIQUE (31.1%) 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
5.37 years 2020
2018
2019
2020
Q1: -2.03 years
Med: 0.15 years
Q3: 4.86 years
Watch +26 pts over 3 years

In 2020, the repayment capacity of MANGOFIL MARTINIQUE (5.37) 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 141.86. 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 5.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2020) ?
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

141.858

Interest coverage (2020) ?
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

5.332

Liquidity indicators evolution
MANGOFIL MARTINIQUE

Sector positioning

Liquidity ratio
141.86 2020
2018
2019
2020
Q1: 69.89
Med: 157.96
Q3: 408.5
Average -30 pts over 3 years

In 2020, the liquidity ratio of MANGOFIL MARTINIQUE (141.86) 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
5.33x 2020
2018
2019
2020
Q1: -0.21x
Med: 0.02x
Q3: 5.33x
Excellent +43 pts over 3 years

In 2020, the interest coverage of MANGOFIL MARTINIQUE (5.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-67 days): operations structurally generate cash. Notable WCR improvement over the period (-209%), freeing up cash.

Operating WCR (2020) ?
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

-57 089 €

Customer credit (2020) ?
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

11 j

Supplier credit (2020) ?
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

40 j

Inventory turnover (2020) ?
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

1 j

WCR in days of revenue (2020) ?
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

-67 j

WCR and payment terms evolution
MANGOFIL MARTINIQUE

Positioning of MANGOFIL MARTINIQUE in its sector

Comparison with sector Activités des parcs d'attractions et parcs à thèmes

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 90 592€ to 226 706€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
90k€ 175k€ 226k€
175 850 € Range: 90 592€ - 226 706€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 24 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 parcs d'attractions et parcs à thèmes)

Compare MANGOFIL MARTINIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des parcs d'attractions et parcs à thèmes

Frequently asked questions about MANGOFIL MARTINIQUE

What is the revenue of MANGOFIL MARTINIQUE ?

The revenue of MANGOFIL MARTINIQUE in 2020 is 305 k€.

Is MANGOFIL MARTINIQUE profitable?

MANGOFIL MARTINIQUE recorded a net loss in 2020.

Where is the headquarters of MANGOFIL MARTINIQUE ?

The headquarters of MANGOFIL MARTINIQUE is located in LES TROIS-ILETS (97229), in the department Martinique.

Where to find the tax return of MANGOFIL MARTINIQUE ?

The tax return of MANGOFIL MARTINIQUE 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 MANGOFIL MARTINIQUE operate?

MANGOFIL MARTINIQUE operates in the sector Activités des parcs d'attractions et parcs à thèmes (NAF code 93.21Z). See the 'Sector positioning' section above to compare the company with its competitors.