MELIN 2 : revenue, balance sheet and financial ratios

MELIN 2 is a French company founded 6 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures. Based in PARIS (75011), this company of category PME shows in 2025 a revenue of 443 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 - MELIN 2 (SIREN 851891606)
Indicator 2025 2024 2023
Revenue 442 692 € 425 628 € 484 375 €
Net income 11 092 € 850 € 6 474 €
EBITDA 14 101 € 1 501 € 7 657 €
Net margin 2.5% 0.2% 1.3%

Revenue and income statement

Im Jahr 2025 erzielt MELIN 2 einen Umsatz von 443 k€. Die Aktivität bleibt über den Zeitraum stabil (CAGR: -4.4%). Vs 2024: +4%. Nach Abzug des Verbrauchs (217 k€) beträgt die Bruttomarge 226 k€, d.h. eine Rate von 51%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht 14 k€, was 3.2% des Umsatzes entspricht. Positiver Schereneffekt: EBITDA-Marge verbessert sich um +2.8 Punkte. Die operative Marge bleibt fragil und erfordert Kostenwachsamkeit. Das Nettoergebnis beträgt 11 k€, d.h. 2.5% des Umsatzes.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

442 692 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

225 923 €

EBITDA (2025) ?
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

14 101 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 792 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

11 092 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 0%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 41%. Diese hohe Autonomie bedeutet, dass das Unternehmen den Großteil seiner Vermögenswerte durch Eigenkapital finanziert. Der Cashflow beträgt 2.6% des Umsatzes.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

41.157%

Cash flow / Revenue (2025) ?
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

2.593%

Repayment capacity (2025) ?
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 (2025) ?
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

16.4%

Solvency indicators evolution
MELIN 2

Sector positioning

Verschuldungsgrad
0.0 2025
2023
2024
2025
Q1: 0.05
Med: 9.73
Q3: 41.76
Ausgezeichnet

Im Jahr 2025 liegt in den unteren 25% der Branche, was positiv ist das verschuldungsgrad von MELIN 2 (0.00). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Ein niedriges Verhältnis zeigt eine solide Finanzstruktur mit geringer Abhängigkeit von Gläubigern.

Finanzielle Autonomie
41.16% 2025
2023
2024
2025
Q1: 10.16%
Med: 37.48%
Q3: 63.03%
Gut

Im Jahr 2025 liegt über dem Median der Branche das finanzielle autonomie von MELIN 2 (41.2%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Diese komfortable Position bietet eine nennenswerte Sicherheitsmarge.

Rückzahlungsfähigkeit
0.0 ans 2025
2023
2024
2025
Q1: 0.0 ans
Med: 0.01 ans
Q3: 1.92 ans
Ausgezeichnet

Im Jahr 2025 liegt in den unteren 25% der Branche, was positiv ist das rückzahlungsfähigkeit von MELIN 2 (0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Eine kurze Kapazität spiegelt kontrollierte Schulden und gute Cashflow-Generierung wider.

Liquidity ratios

Die Liquiditätsquote beträgt 158.42. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

Liquidity ratio (2025) ?
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

158.423

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
MELIN 2

Sector positioning

Liquiditätsquote
158.42 2025
2023
2024
2025
Q1: 128.79
Med: 214.38
Q3: 394.35
Average

Im Jahr 2025 liegt unter dem Median der Branche das liquiditätsquote von MELIN 2 (158.42). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.0x
Q3: 4.67x
Average

Im Jahr 2025 liegt unter dem Median der Branche das zinsdeckung von MELIN 2 (0.0x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 30 Tage. Lieferantenfrist: 31 Tage. Günstige Situation. Die Bestandsumschlagsdauer beträgt 6 Tage. Schneller Umschlag, Zeichen guter Bestandsführung. Der WCR repräsentiert 17 Tage Umsatz. Bemerkenswerte WCR-Verbesserung über den Zeitraum (-21%), Freisetzung von Liquidität.

Operating WCR (2025) ?
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

21 311 €

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

30 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

31 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

6 j

WCR in days of revenue (2025) ?
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

17 j

WCR and payment terms evolution
MELIN 2

Positioning of MELIN 2 in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of MELIN 2 is estimated at 45 268 € (range 20 263€ - 110 900€). With an EBITDA of 14 101€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.17x (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 2025
124 transactions
20k€ 45k€ 110k€
45 268 € Range: 20 263€ - 110 900€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
14 101 € × 2.4x
Estimation 34 149 €
14 044€ - 70 658€
Revenue Multiple 30%
442 692 € × 0.17x
Estimation 77 047 €
39 639€ - 221 869€
Net Income Multiple 20%
11 092 € × 2.3x
Estimation 25 397 €
6 748€ - 45 053€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) d'habillement et de chaussures)

Compare MELIN 2 with other companies in the same sector:

Frequently asked questions about MELIN 2

What is the revenue of MELIN 2 ?

The revenue of MELIN 2 in 2025 is 443 k€.

Is MELIN 2 profitable?

Yes, MELIN 2 generated a net profit of 11 k€ in 2025.

Where is the headquarters of MELIN 2 ?

The headquarters of MELIN 2 is located in PARIS (75011), in the department Paris.

Where to find the tax return of MELIN 2 ?

The tax return of MELIN 2 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 MELIN 2 operate?

MELIN 2 operates in the sector Commerce de gros (commerce interentreprises) d'habillement et de chaussures (NAF code 46.42Z). See the 'Sector positioning' section above to compare the company with its competitors.