MEL COMPAGNIE DES ARTS : revenue, balance sheet and financial ratios

MEL COMPAGNIE DES ARTS is a French company founded 13 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in PARIS 12 (75012), this company of category PME shows in 2023 a revenue of 276 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 - MEL COMPAGNIE DES ARTS (SIREN 793768839)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 275 544 € 224 263 € 73 848 € 36 329 € 169 595 € 35 017 € 211 721 € 151 634 € N/C
Net income -1 406 € -186 € -58 € -697 € 446 € -608 733 € -449 358 € -468 955 € -202 254 €
EBITDA -221 159 € -79 368 € -335 018 € -369 643 € -382 233 € -172 005 € -251 999 € -392 054 € N/C
Net margin -0.5% -0.1% -0.1% -1.9% 0.3% -1738.4% -212.2% -309.3% N/C

Revenue and income statement

In 2023, MEL COMPAGNIE DES ARTS achieves revenue of 276 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +8.9%. Vs 2022, growth of +23% (224 k€ -> 276 k€). After deducting consumption (128 k€), gross margin stands at 148 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -221 k€, representing -80.3% of revenue. Warning negative scissor effect: despite revenue change (+23%), EBITDA varies by -179%, reducing margin by 44.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1 k€ (-0.5% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

275 544 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

147 859 €

EBITDA (2023) ?
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

-221 159 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-269 929 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 406 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-80.3%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.831%

Financial autonomy (2023) ?
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

77.444%

Cash flow / Revenue (2023) ?
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

-121.773%

Repayment capacity (2023) ?
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

-9.941

Asset age ratio (2023) ?
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

98.9%

Solvency indicators evolution
MEL COMPAGNIE DES ARTS

Sector positioning

Debt ratio
27.83 2023
2021
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average +17 pts over 3 years

In 2023, the debt ratio of MEL COMPAGNIE DES ARTS (27.83) 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
77.44% 2023
2021
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Excellent

In 2023, the financial autonomy of MEL COMPAGNIE DES ARTS (77.4%) 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
-9.94 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Excellent

In 2023, the repayment capacity of MEL COMPAGNIE DES ARTS (-9.94) 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 8051.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

8051.923

Interest coverage (2023) ?
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

-29.4

Liquidity indicators evolution
MEL COMPAGNIE DES ARTS

Sector positioning

Liquidity ratio
8051.92 2023
2021
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Excellent

In 2023, the liquidity ratio of MEL COMPAGNIE DES ARTS (8051.92) 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
-29.4x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Watch

In 2023, the interest coverage of MEL COMPAGNIE DES ARTS (-29.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 466 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The gap of 406 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 15313 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 16237 days of revenue, i.e. 12.4 M€ to permanently finance.

Operating WCR (2023) ?
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

12 427 748 €

Customer credit (2023) ?
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

466 j

Supplier credit (2023) ?
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

60 j

Inventory turnover (2023) ?
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

15313 j

WCR in days of revenue (2023) ?
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

16237 j

WCR and payment terms evolution
MEL COMPAGNIE DES ARTS

Positioning of MEL COMPAGNIE DES ARTS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of MEL COMPAGNIE DES ARTS is estimated at 114 939 € (range 66 518€ - 219 463€). The price/revenue ratio is 0.42x (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 2023
100 transactions
66k€ 114k€ 219k€
114 939 € Range: 66 518€ - 219 463€
NAF 5 année 2023

Valuation method used

Revenue Multiple
275 544 € × 0.42x = 114 939 €
Range: 66 519€ - 219 463€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 commerces de détail spécialisés divers)

Compare MEL COMPAGNIE DES ARTS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about MEL COMPAGNIE DES ARTS

What is the revenue of MEL COMPAGNIE DES ARTS ?

The revenue of MEL COMPAGNIE DES ARTS in 2023 is 276 k€.

Is MEL COMPAGNIE DES ARTS profitable?

MEL COMPAGNIE DES ARTS recorded a net loss in 2023.

Where is the headquarters of MEL COMPAGNIE DES ARTS ?

The headquarters of MEL COMPAGNIE DES ARTS is located in PARIS 12 (75012), in the department Paris.

Where to find the tax return of MEL COMPAGNIE DES ARTS ?

The tax return of MEL COMPAGNIE DES ARTS 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 MEL COMPAGNIE DES ARTS operate?

MEL COMPAGNIE DES ARTS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.