MANHATTAN : revenue, balance sheet and financial ratios

MANHATTAN is a French company founded 45 years ago, specialized in the sector Débits de boissons. Based in PAU (64000), this company of category PME shows in 2018 a revenue of 556 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 - MANHATTAN (SIREN 321524043)
Indicator 2025 2024 2019 2018 2017 2016
Revenue N/C N/C N/C 555 812 € 494 640 € 476 346 €
Net income 318 781 € 324 027 € 80 422 € 31 851 € 5 659 € 41 186 €
EBITDA N/C N/C N/C 60 848 € 30 347 € 67 584 €
Net margin N/C N/C N/C 5.7% 1.1% 8.6%

Revenue and income statement

In 2025, MANHATTAN generates positive net income of 319 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 41 k€ -> 319 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

318 781 €

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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 89%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.019%

Financial autonomy (2025) ?
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

88.618%

Asset age ratio (2025) ?
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

7.7%

Solvency indicators evolution
MANHATTAN

Sector positioning

Debt ratio
0.02 2025
2019
2024
2025
Q1: 1.12
Med: 26.45
Q3: 123.58
Excellent -6 pts over 3 years

In 2025, the debt ratio of MANHATTAN (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
88.62% 2025
2019
2024
2025
Q1: 8.06%
Med: 36.6%
Q3: 63.63%
Excellent +8 pts over 3 years

In 2025, the financial autonomy of MANHATTAN (88.6%) 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 756.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

756.133

Liquidity indicators evolution
MANHATTAN

Sector positioning

Liquidity ratio
756.13 2025
2019
2024
2025
Q1: 81.6
Med: 170.27
Q3: 375.05
Excellent

In 2025, the liquidity ratio of MANHATTAN (756.13) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

0 j

Inventory turnover (2025) ?
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 and payment terms evolution
MANHATTAN

Positioning of MANHATTAN in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 66 transactions of similar company sales in 2025, the value of MANHATTAN is estimated at 2 237 339 € (range 1 429 716€ - 3 966 751€). 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.

Estimated enterprise value 2025
66 tx
1429k€ 2237k€ 3966k€
2 237 339 € Range: 1 429 716€ - 3 966 751€
NAF 5 année 2025

Valuation method used

Net Income Multiple
318 781 € × 7.0x = 2 237 339 €
Range: 1 429 717€ - 3 966 751€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 (Débits de boissons)

Compare MANHATTAN with other companies in the same sector:

Frequently asked questions about MANHATTAN

What is the revenue of MANHATTAN ?

The revenue of MANHATTAN in 2018 is 556 k€.

Is MANHATTAN profitable?

Yes, MANHATTAN generated a net profit of 319 k€ in 2025.

Where is the headquarters of MANHATTAN ?

The headquarters of MANHATTAN is located in PAU (64000), in the department Pyrenees-Atlantiques.

Where to find the tax return of MANHATTAN ?

The tax return of MANHATTAN 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 MANHATTAN operate?

MANHATTAN operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.