SIREN : 803194711
MANON is a French company founded 11 years ago, specialized in the sector Restauration de type rapide. Based in LANDERNEAU (29800), this company of category PME shows in 2021 a revenue of 47 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 47 129 € | 100 194 € | 106 883 € |
| Net income | 36 759 € | 5 759 € | 580 € |
| EBITDA | 44 007 € | 21 079 € | 6 933 € |
| Net margin | 78.0% | 5.7% | 0.5% |
In 2021, MANON achieves revenue of 47 k€. Revenue is declining over the period 2019-2021 (CAGR: -33.6%). Significant drop of -53% vs 2020. After deducting consumption (18 k€), gross margin stands at 29 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 93.4% of revenue. Positive scissor effect: EBITDA margin improves by +72.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 78.0% of revenue. This profit can be retained or distributed to shareholders.
47 129 €
29 434 €
44 007 €
36 810 €
36 759 €
39.4%
The debt ratio (= Financial debt / Equity x 100) stands at 5%. 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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 32.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
5.108%
77.236%
32.362%
0.106
1.6%
In 2021, the debt ratio of MANON (5.11) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of MANON (77.2%) 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.
In 2021, the repayment capacity of MANON (0.11) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 362.36. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.
362.362
0.116
In 2021, the liquidity ratio of MANON (362.36) 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 2021, the interest coverage of MANON (0.1x) 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: 83 days. Excellent situation: suppliers finance 83 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 176 days of revenue, i.e. 23 k€ to permanently finance. Over 2019-2021, WCR increased by +240%, requiring additional financing.
23 047 €
0 j
83 j
45 j
176 j
Based on 663 transactions of similar company sales in 2021, the value of MANON is estimated at 189 752 € (range 105 294€ - 353 311€). With an EBITDA of 44 007€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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 663 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 de type rapide
The revenue of MANON in 2021 is 47 k€.
Yes, MANON generated a net profit of 37 k€ in 2021.
The headquarters of MANON is located in LANDERNEAU (29800), in the department Finistere.
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 de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.