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MANUFACTURE DE BIJOUX CERAMIQUE - MBC : revenue, balance sheet and financial ratios

MANUFACTURE DE BIJOUX CERAMIQUE - MBC is a French company founded 13 years ago, specialized in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires. Based in LE HAVRE (76600), this company of category PME shows in 2017 a revenue of 232 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 - MANUFACTURE DE BIJOUX CERAMIQUE - MBC (SIREN 789350170)
Indicator 2017
Revenue 231 640 €
Net income 46 603 €
EBITDA 68 436 €
Net margin 20.1%

Revenue and income statement

In 2017, MANUFACTURE DE BIJOUX CERAMIQUE - MBC achieves revenue of 232 k€. After deducting consumption (22 k€), gross margin stands at 209 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 68 k€, representing 29.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 20.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

231 640 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

209 374 €

EBITDA (2017) ?
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

68 436 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

53 075 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

46 603 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

29.5%

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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 3%. 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 93%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 26.4% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.742%

Financial autonomy (2017) ?
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

93.159%

Cash flow / Revenue (2017) ?
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

26.374%

Repayment capacity (2017) ?
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

0.184

Asset age ratio (2017) ?
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

16.6%

Solvency indicators evolution
MANUFACTURE DE BIJOUX CERAMIQUE - MBC

Sector positioning

Debt ratio
2.74 2017
2017
Q1: 0.0
Med: 21.05
Q3: 94.7
Good

In 2017, the debt ratio of MANUFACTURE DE BIJOUX CER... (2.74) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
93.16% 2017
2017
Q1: 8.72%
Med: 30.99%
Q3: 59.35%
Excellent

In 2017, the financial autonomy of MANUFACTURE DE BIJOUX CER... (93.2%) 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.

Repayment capacity
0.18 years 2017
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 1.34 years
Average

In 2017, the repayment capacity of MANUFACTURE DE BIJOUX CER... (0.18) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1908.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

1908.624

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
MANUFACTURE DE BIJOUX CERAMIQUE - MBC

Sector positioning

Liquidity ratio
1908.62 2017
2017
Q1: 106.72
Med: 193.2
Q3: 353.64
Excellent

In 2017, the liquidity ratio of MANUFACTURE DE BIJOUX CER... (1908.62) 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.

Interest coverage
0.0x 2017
2017
Q1: 0.0x
Med: 0.0x
Q3: 2.88x
Average

In 2017, the interest coverage of MANUFACTURE DE BIJOUX CER... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 52 k€ to permanently finance.

Operating WCR (2017) ?
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

52 427 €

Customer credit (2017) ?
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

47 j

Supplier credit (2017) ?
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

41 j

Inventory turnover (2017) ?
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

35 j

WCR in days of revenue (2017) ?
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

81 j

WCR and payment terms evolution
MANUFACTURE DE BIJOUX CERAMIQUE - MBC

Positioning of MANUFACTURE DE BIJOUX CERAMIQUE - MBC in its sector

Comparison with sector Fabrication d’articles de bijouterie fantaisie et articles similaires

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of MANUFACTURE DE BIJOUX CERAMIQUE - MBC is estimated at 129 224 € (range 39 162€ - 243 360€). With an EBITDA of 68 436€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (conservative valuation). 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.

Estimated enterprise value 2017
101 transactions
39k€ 129k€ 243k€
129 224 € Range: 39 162€ - 243 360€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
68 436 € × 2.5x
Estimation 173 784 €
48 182€ - 321 382€
Revenue Multiple 30%
231 640 € × 0.24x
Estimation 54 546 €
26 145€ - 98 694€
Net Income Multiple 20%
46 603 € × 2.8x
Estimation 129 844 €
36 138€ - 265 307€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Fabrication d’articles de bijouterie fantaisie et articles similaires)

Compare MANUFACTURE DE BIJOUX CERAMIQUE - MBC with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d’articles de bijouterie fantaisie et articles similaires

Frequently asked questions about MANUFACTURE DE BIJOUX CERAMIQUE - MBC

What is the revenue of MANUFACTURE DE BIJOUX CERAMIQUE - MBC ?

The revenue of MANUFACTURE DE BIJOUX CERAMIQUE - MBC in 2017 is 232 k€.

Is MANUFACTURE DE BIJOUX CERAMIQUE - MBC profitable?

Yes, MANUFACTURE DE BIJOUX CERAMIQUE - MBC generated a net profit of 47 k€ in 2017.

Where is the headquarters of MANUFACTURE DE BIJOUX CERAMIQUE - MBC ?

The headquarters of MANUFACTURE DE BIJOUX CERAMIQUE - MBC is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of MANUFACTURE DE BIJOUX CERAMIQUE - MBC ?

The tax return of MANUFACTURE DE BIJOUX CERAMIQUE - MBC 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 MANUFACTURE DE BIJOUX CERAMIQUE - MBC operate?

MANUFACTURE DE BIJOUX CERAMIQUE - MBC operates in the sector Fabrication d’articles de bijouterie fantaisie et articles similaires (NAF code 32.13Z). See the 'Sector positioning' section above to compare the company with its competitors.