Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1994-10-26 (31 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: CHEMILLE-EN-ANJOU (49120), Maine-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
MCM : revenue, balance sheet and financial ratios
MCM is a French company
founded 31 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in CHEMILLE-EN-ANJOU (49120),
this company of category PME
shows in 2016 a revenue of 890 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MCM generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 62 k€ -> 7 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
6 930 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
129.649%
Financial autonomy (2025)
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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
14.654%
Asset age ratio (2025)
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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
2021
2022
2023
2024
2025
Debt ratio
30.56
20.432
27.556
45.817
56.569
69.004
129.649
Financial autonomy
23.191
25.009
32.349
23.601
27.762
24.245
14.654
Repayment capacity
0.776
None
None
None
None
None
None
Cash flow / Revenue
9.535%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
129.652025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average+15 pts over 3 years
In 2025, the debt ratio of MCM (129.65) 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
14.65%2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average-17 pts over 3 years
In 2025, the financial autonomy of MCM (14.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 100.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
100.321
Liquidity indicators evolution MCM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2021
2022
2023
2024
2025
Liquidity ratio
141.163
132.81
109.144
110.96
119.486
112.936
100.321
Interest coverage
3.299
None
None
None
None
None
None
Sector positioning
Liquidity ratio
100.322025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Watch
In 2025, the liquidity ratio of MCM (100.32) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
?
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 MCM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2021
2022
2023
2024
2025
Operating WCR
397 863 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
154
0
0
0
0
0
0
Customer payment term (days)
132
0
0
0
0
0
0
Supplier payment term (days)
114
0
0
0
0
0
0
Positioning of MCM in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 51 transactions of similar company sales
in 2025,
the value of MCM is estimated at
14 702 €
(range 8 909€ - 66 131€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2025
51 tx
8k€14k€66k€
14 702 €Range: 8 909€ - 66 131€
NAF 5 année 2025
Valuation method used
Net Income Multiple
6 930 €
×
2.1x
=14 703 €
Range: 8 909€ - 66 132€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 (Commerce de détail d'habillement en magasin spécialisé)
Compare MCM with other companies in the same sector:
The headquarters of MCM is located in CHEMILLE-EN-ANJOU (49120), in the department Maine-et-Loire.
Where to find the tax return of MCM ?
The tax return of MCM 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 MCM operate?
MCM operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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