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MATHIEU VIANNAY LA MERE BRAZIER : revenue, balance sheet and financial ratios

MATHIEU VIANNAY LA MERE BRAZIER is a French company founded 38 years ago, specialized in the sector Restauration traditionnelle. Based in LYON (69001), this company of category ETI shows in 2016 a revenue of 3.1 M€. 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

Financial history - MATHIEU VIANNAY LA MERE BRAZIER (SIREN 342821758)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C 3 140 367 €
Net income 148 315 € -184 040 € 251 658 € 209 850 € 1 218 € -73 010 € 12 605 € 101 292 € 126 897 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C 279 738 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C 4.0%

Revenue and income statement

In 2024, MATHIEU VIANNAY LA MERE BRAZIER generates positive net income of 148 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 127 k€ -> 148 k€.

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

148 315 €

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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

43.069%

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

43.535%

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

15.8%

Solvency indicators evolution
MATHIEU VIANNAY LA MERE BRAZIER

Sector positioning

Debt ratio
43.07 2024
2022
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average -8 pts over 3 years

In 2024, the debt ratio of MATHIEU VIANNAY LA MERE B... (43.07) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
43.53% 2024
2022
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Good +9 pts over 3 years

In 2024, the financial autonomy of MATHIEU VIANNAY LA MERE B... (43.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 219.85. 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

219.852

Liquidity indicators evolution
MATHIEU VIANNAY LA MERE BRAZIER

Sector positioning

Liquidity ratio
219.85 2024
2022
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Good -6 pts over 3 years

In 2024, the liquidity ratio of MATHIEU VIANNAY LA MERE B... (219.85) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
MATHIEU VIANNAY LA MERE BRAZIER

Positioning of MATHIEU VIANNAY LA MERE BRAZIER in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of MATHIEU VIANNAY LA MERE BRAZIER is estimated at 1 031 397 € (range 514 731€ - 2 335 485€). 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
698 transactions
514k€ 1031k€ 2335k€
1 031 397 € Range: 514 731€ - 2 335 485€
NAF 5 année 2024

Valuation method used

Net Income Multiple
148 315 € × 7.0x = 1 031 398 €
Range: 514 732€ - 2 335 485€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare MATHIEU VIANNAY LA MERE BRAZIER with other companies in the same sector:

Frequently asked questions about MATHIEU VIANNAY LA MERE BRAZIER

What is the revenue of MATHIEU VIANNAY LA MERE BRAZIER ?

The revenue of MATHIEU VIANNAY LA MERE BRAZIER in 2016 is 3.1 M€.

Is MATHIEU VIANNAY LA MERE BRAZIER profitable?

Yes, MATHIEU VIANNAY LA MERE BRAZIER generated a net profit of 148 k€ in 2024.

Where is the headquarters of MATHIEU VIANNAY LA MERE BRAZIER ?

The headquarters of MATHIEU VIANNAY LA MERE BRAZIER is located in LYON (69001), in the department Rhone.

Where to find the tax return of MATHIEU VIANNAY LA MERE BRAZIER ?

The tax return of MATHIEU VIANNAY LA MERE BRAZIER 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 MATHIEU VIANNAY LA MERE BRAZIER operate?

MATHIEU VIANNAY LA MERE BRAZIER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.