Employees: 22 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1966-01-01 (60 years)Status: ActiveBusiness sector: Réparation de matériels électroniques et optiquesLocation: ASNIERES-SUR-SEINE (92600), Hauts-de-Seine
MANUMESURE : revenue, balance sheet and financial ratios
MANUMESURE is a French company
founded 60 years ago,
specialized in the sector Réparation de matériels électroniques et optiques.
Based in ASNIERES-SUR-SEINE (92600),
this company of category ETI
shows in 2024 a revenue of 15.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MANUMESURE achieves revenue of 15.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.4%. Vs 2023, growth of +10% (14.1 M€ -> 15.6 M€). After deducting consumption (573 k€), gross margin stands at 15.0 M€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 15.1% 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 2.2 M€, i.e. 13.9% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
15 581 715 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
15 008 614 €
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
2 349 163 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
1 795 711 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 168 010 €
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
15.1%
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
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 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 15.9% 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 (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
0.009%
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
76.909%
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
15.937%
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
0.0
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.0
0.0
0.0
0.013
0.017
0.01
0.008
0.009
0.009
Financial autonomy
87.136
84.574
81.892
79.806
78.668
81.704
82.908
81.925
76.909
Repayment capacity
0.0
0.0
0.0
0.001
0.001
0.0
0.0
0.0
0.0
Cash flow / Revenue
9.208%
6.401%
7.084%
9.494%
12.951%
20.378%
16.015%
17.433%
15.937%
Sector positioning
Debt ratio
0.012024
2022
2023
2024
Q1: 0.05
Med: 9.93
Q3: 29.51
Excellent
In 2024, the debt ratio of MANUMESURE (0.01) 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
76.91%2024
2022
2023
2024
Q1: 26.48%
Med: 50.0%
Q3: 62.83%
Excellent
In 2024, the financial autonomy of MANUMESURE (76.9%) 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
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.88 years
Excellent
In 2024, the repayment capacity of MANUMESURE (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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 394.02. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
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
394.022
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
0.014
Liquidity indicators evolution MANUMESURE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
736.884
600.842
498.529
439.687
413.655
482.409
526.52
501.571
394.022
Interest coverage
0.033
0.214
0.019
0.02
0.025
0.008
0.008
0.006
0.014
Sector positioning
Liquidity ratio
394.022024
2022
2023
2024
Q1: 189.26
Med: 248.71
Q3: 335.97
Excellent
In 2024, the liquidity ratio of MANUMESURE (394.02) 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
0.01x2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 2.24x
Average
In 2024, the interest coverage of MANUMESURE (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: 92 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 45 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 223 days of revenue, i.e. 9.6 M€ to permanently finance.
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
9 637 914 €
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
92 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
47 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
1 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
223 j
WCR and payment terms evolution MANUMESURE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
8 817 076 €
7 669 530 €
6 566 035 €
5 888 087 €
5 514 094 €
6 894 317 €
7 870 172 €
9 300 259 €
9 637 914 €
Inventory turnover (days)
4
3
3
2
1
1
1
1
1
Customer payment term (days)
87
95
95
83
99
92
88
89
92
Supplier payment term (days)
39
45
49
45
43
38
41
44
47
Positioning of MANUMESURE in its sector
Comparison with sector Réparation de matériels électroniques et optiques
Valuation estimate
Based on 197 transactions of similar company sales
(all years),
the value of MANUMESURE is estimated at
5 047 910 €
(range 1 942 393€ - 11 778 192€).
With an EBITDA of 2 349 163€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.28x
(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 value2024
197 transactions
1942k€5047k€11778k€
5 047 910 €Range: 1 942 393€ - 11 778 192€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
2 349 163 €×2.4x
Estimation5 680 320 €
1 809 056€ - 14 212 209€
Revenue Multiple30%
15 581 715 €×0.28x
Estimation4 440 146 €
2 230 134€ - 7 922 837€
Net Income Multiple20%
2 168 010 €×2.0x
Estimation4 378 537 €
1 844 125€ - 11 476 183€
How is this estimate calculated?
This estimate is based on the analysis of 197 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 (Réparation de matériels électroniques et optiques)
Compare MANUMESURE with other companies in the same sector:
Yes, MANUMESURE generated a net profit of 2.2 M€ in 2024.
Where is the headquarters of MANUMESURE ?
The headquarters of MANUMESURE is located in ASNIERES-SUR-SEINE (92600), in the department Hauts-de-Seine.
Where to find the tax return of MANUMESURE ?
The tax return of MANUMESURE 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 MANUMESURE operate?
MANUMESURE operates in the sector Réparation de matériels électroniques et optiques (NAF code 33.13Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart