SIREN : 752336529
MANON is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-ANDRE-LES-ALPES (04170), this company of category PME shows in 2018 a revenue of 265 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 | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 264 743 € | 269 474 € | 256 019 € |
| Net income | 19 019 € | 17 317 € | 16 321 € |
| EBITDA | 18 254 € | 36 038 € | 20 515 € |
| Net margin | 7.2% | 6.4% | 6.4% |
In 2018, MANON achieves revenue of 265 k€. Revenue is growing positively over 3 years (CAGR: +1.7%). Slight decline of -2% vs 2017. After deducting consumption (88 k€), gross margin stands at 176 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 6.9% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -49%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 7.2% of revenue. This profit can be retained or distributed to shareholders.
264 743 €
176 285 €
18 254 €
23 804 €
19 019 €
6.9%
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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
0.0%
53.796%
5.222%
0.0
4.8%
In 2018, the debt ratio of MANON (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 2018, the financial autonomy of MANON (53.8%) 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.
In 2018, the repayment capacity of MANON (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 62.21. 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 5.6x. Operating income very largely covers interest expenses: high safety margin.
62.206
5.615
In 2018, the liquidity ratio of MANON (62.21) 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.
In 2018, the interest coverage of MANON (5.6x) 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) 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: 25 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-86 days): operations structurally generate cash. Over 2016-2018, WCR increased by +50%, requiring additional financing.
-63 107 €
0 j
25 j
5 j
-86 j
Based on 1098 transactions of similar company sales in 2018, the value of MANON is estimated at 154 065 € (range 91 141€ - 240 247€). With an EBITDA of 18 254€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (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.
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This estimate is based on the analysis of 1098 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 MANON with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MANON in 2018 is 265 k€.
Yes, MANON generated a net profit of 19 k€ in 2018.
The headquarters of MANON is located in SAINT-ANDRE-LES-ALPES (04170), in the department Alpes-de-Haute-Provence.
The tax return of MANON 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).
MANON operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.