MANUFACTURE FRANCAISE DE BOUGIES : revenue, balance sheet and financial ratios

MANUFACTURE FRANCAISE DE BOUGIES is a French company founded 17 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in CARNOUX EN PROVENCE (13470), this company of category ETI shows in 2024 a revenue of 7.5 M€. 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 FRANCAISE DE BOUGIES (SIREN 508133204)
Indicator 2024 2022 2021 2019
Revenue 7 491 713 € 12 555 215 € 6 851 552 € 3 637 864 €
Net income -484 218 € 2 370 990 € 1 316 482 € 209 021 €
EBITDA -83 553 € 3 496 697 € 2 317 501 € 530 119 €
Net margin -6.5% 18.9% 19.2% 5.7%

Revenue and income statement

In 2024, MANUFACTURE FRANCAISE DE BOUGIES achieves revenue of 7.5 M€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +15.5%. Significant drop of -40% vs 2022. After deducting consumption (1.6 M€), gross margin stands at 5.9 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -84 k€, representing -1.1% of revenue. Warning negative scissor effect: despite revenue change (-40%), EBITDA varies by -102%, reducing margin by 29.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -484 k€ (-6.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 491 713 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 879 118 €

EBITDA (2024) ?
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

-83 553 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-480 219 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-484 218 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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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 4%. 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 83%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.085%

Financial autonomy (2024) ?
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

83.429%

Cash flow / Revenue (2024) ?
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

-1.649%

Repayment capacity (2024) ?
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

-2.087

Asset age ratio (2024) ?
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

34.6%

Solvency indicators evolution
MANUFACTURE FRANCAISE DE BOUGIES

Sector positioning

Debt ratio
4.08 2024
2021
2022
2024
Q1: 0.0
Med: 13.42
Q3: 58.21
Good -19 pts over 3 years

In 2024, the debt ratio of MANUFACTURE FRANCAISE DE ... (4.08) 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
83.43% 2024
2021
2022
2024
Q1: 3.01%
Med: 37.68%
Q3: 59.72%
Excellent

In 2024, the financial autonomy of MANUFACTURE FRANCAISE DE ... (83.4%) 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
-2.09 years 2024
2021
2022
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 1.41 years
Excellent -38 pts over 3 years

In 2024, the repayment capacity of MANUFACTURE FRANCAISE DE ... (-2.09) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 553.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

553.236

Interest coverage (2024) ?
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

-3.247

Liquidity indicators evolution
MANUFACTURE FRANCAISE DE BOUGIES

Sector positioning

Liquidity ratio
553.24 2024
2021
2022
2024
Q1: 147.83
Med: 245.69
Q3: 440.33
Excellent

In 2024, the liquidity ratio of MANUFACTURE FRANCAISE DE ... (553.24) 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
-3.25x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.39x
Average -53 pts over 3 years

In 2024, the interest coverage of MANUFACTURE FRANCAISE DE ... (-3.2x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 77 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2019-2024, WCR increased by +73%, requiring additional financing.

Operating WCR (2024) ?
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

1 611 393 €

Customer credit (2024) ?
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

37 j

Supplier credit (2024) ?
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

43 j

Inventory turnover (2024) ?
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

38 j

WCR in days of revenue (2024) ?
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

77 j

WCR and payment terms evolution
MANUFACTURE FRANCAISE DE BOUGIES

Positioning of MANUFACTURE FRANCAISE DE BOUGIES in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of MANUFACTURE FRANCAISE DE BOUGIES is estimated at 1 764 121 € (range 845 598€ - 3 191 956€). 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 2024
101 transactions
845k€ 1764k€ 3191k€
1 764 121 € Range: 845 598€ - 3 191 956€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
7 491 713 € × 0.24x = 1 764 122 €
Range: 845 599€ - 3 191 956€

Only this financial indicator is available for this company.

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 (Autres activités manufacturières n.c.a. )

Compare MANUFACTURE FRANCAISE DE BOUGIES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about MANUFACTURE FRANCAISE DE BOUGIES

What is the revenue of MANUFACTURE FRANCAISE DE BOUGIES ?

The revenue of MANUFACTURE FRANCAISE DE BOUGIES in 2024 is 7.5 M€.

Is MANUFACTURE FRANCAISE DE BOUGIES profitable?

MANUFACTURE FRANCAISE DE BOUGIES recorded a net loss in 2024.

Where is the headquarters of MANUFACTURE FRANCAISE DE BOUGIES ?

The headquarters of MANUFACTURE FRANCAISE DE BOUGIES is located in CARNOUX EN PROVENCE (13470), in the department Bouches-du-Rhone.

Where to find the tax return of MANUFACTURE FRANCAISE DE BOUGIES ?

The tax return of MANUFACTURE FRANCAISE DE BOUGIES 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 FRANCAISE DE BOUGIES operate?

MANUFACTURE FRANCAISE DE BOUGIES operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.