Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2004-03-30 (22 years)Status: ActiveBusiness sector: Commerce de détail de matériels audio et vidéo en magasin spécialiséLocation: ROMANS-SUR-ISERE (26100), Drome
MELODIES : revenue, balance sheet and financial ratios
MELODIES is a French company
founded 22 years ago,
specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé.
Based in ROMANS-SUR-ISERE (26100),
this company of category PME
shows in 2021 a revenue of 205 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
En 2021, MELODIES alcanza unos ingresos de 205 k€. La actividad permanece estable durante el período (TCAC: -0.5%). Ligera caída de -1% vs 2020. Tras deducir el consumo (149 k€), el margen bruto se sitúa en 56 k€, es decir, una tasa del 27%. El EBITDA alcanza 12 k€, representando el 5.6% de los ingresos. Efecto tijera positivo: el margen EBITDA mejora en +5.8 puntos. El margen operativo sigue siendo frágil, requiriendo vigilancia de costes. El resultado neto asciende a 13 k€, es decir, el 6.5% de los ingresos.
Revenue (2021)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
205 014 €
Gross margin (2021)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
56 233 €
EBITDA (2021)
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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
11 521 €
EBIT (2021)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
13 793 €
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
13 304 €
EBITDA margin (2021)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
5.3%
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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
El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 116%. El nivel de deuda es alto: el margen de negociación con los bancos se reduce. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 41%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. La capacidad de reembolso indica que se necesitarían 2.2 años de flujo de caja. Este corto período demuestra una excelente sostenibilidad de la deuda. El flujo de caja representa el 6.8% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.
Debt ratio (2021)
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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
116.242%
Financial autonomy (2021)
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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
41.225%
Cash flow / Revenue (2021)
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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
6.844%
Repayment capacity (2021)
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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
2.161
Asset age ratio (2021)
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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
2018
2019
2020
2021
Debt ratio
111.29
111.283
127.041
171.045
183.593
116.242
Financial autonomy
38.902
38.027
41.918
49.05
51.173
41.225
Repayment capacity
0.714
4.667
5.348
-14.428
-11.218
2.161
Cash flow / Revenue
3.064%
0.978%
0.975%
-0.395%
-0.646%
6.844%
Sector positioning
Ratio de endeudamiento
116.242021
2019
2020
2021
Q1: 2.93
Med: 38.35
Q3: 125.75
Average
En 2021, el ratio de endeudamiento de MELODIES (116.24) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.
Autonomía financiera
41.23%2021
2019
2020
2021
Q1: 12.71%
Med: 33.09%
Q3: 53.1%
Bueno-8 pts over 3 years
En 2021, el autonomía financiera de MELODIES (41.2%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.
Capacidad de reembolso
2.16 ans2021
2019
2020
2021
Q1: 0.0 ans
Med: 0.36 ans
Q3: 2.31 ans
Average+48 pts over 3 years
En 2021, el capacidad de reembolso de MELODIES (2.2 ans) se sitúa por encima de la mediana del sector. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Un esfuerzo de reducción podría mejorar la solidez financiera.
Liquidity ratios
El ratio de liquidez se sitúa en 231.10. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo. El ratio de cobertura de intereses (= EBIT / Gastos financieros) es de 4.4x. Los gastos financieros están adecuadamente cubiertos por las operaciones.
Liquidity ratio (2021)
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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
231.103
Interest coverage (2021)
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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
4.357
Liquidity indicators evolution MELODIES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
Liquidity ratio
159.526
173.966
168.598
157.022
162.482
231.103
Interest coverage
62.096
24.536
101.233
-7536.364
-252.083
4.357
Sector positioning
Ratio de liquidez
231.12021
2019
2020
2021
Q1: 143.14
Med: 207.73
Q3: 293.4
Bueno+16 pts over 3 years
En 2021, el ratio de liquidez de MELODIES (231.10) se sitúa por encima de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Esta posición cómoda ofrece un margen de seguridad apreciable.
Cobertura de intereses
4.36x2021
2019
2020
2021
Q1: 0.0x
Med: 0.03x
Q3: 2.82x
Excelente+73 pts over 3 years
En 2021, el cobertura de intereses de MELODIES (4.4x) se sitúa en el top 25% del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Alta cobertura significa que los gastos financieros pesan poco en la rentabilidad.
Working capital requirement (WCR) and payment terms
El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 1 días. Plazo proveedores: 37 días. Excelente situación: los proveedores financian 36 días del ciclo operativo. La rotación de existencias es de 192 días. Este alto nivel inmoviliza tesorería y potencialmente crea riesgo de obsolescencia. El FM representa 93 días de ingresos. En 2016-2021, el FM aumentó en +45%.
Operating WCR (2021)
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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
52 885 €
Customer credit (2021)
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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
1 j
Supplier credit (2021)
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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
37 j
Inventory turnover (2021)
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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
192 j
WCR in days of revenue (2021)
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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
93 j
WCR and payment terms evolution MELODIES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
Operating WCR
36 577 €
44 447 €
45 641 €
46 176 €
48 460 €
52 885 €
Inventory turnover (days)
167
153
180
208
213
192
Customer payment term (days)
0
0
1
1
1
1
Supplier payment term (days)
25
26
26
31
29
37
Positioning of MELODIES in its sector
Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé
Valuation estimate
Based on 109 transactions of similar company sales
(all years),
the value of MELODIES is estimated at
29 599 €
(range 17 107€ - 70 661€).
With an EBITDA of 11 521€, the sector multiple of 2.0x 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 value2021
109 transactions
17k€29k€70k€
29 599 €Range: 17 107€ - 70 661€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
11 521 €×2.0x
Estimation22 565 €
15 299€ - 64 339€
Revenue Multiple30%
205 014 €×0.17x
Estimation34 416 €
17 696€ - 60 485€
Net Income Multiple20%
13 304 €×3.0x
Estimation39 962 €
20 745€ - 101 730€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 109 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 de matériels audio et vidéo en magasin spécialisé)
Compare MELODIES with other companies in the same sector:
Yes, MELODIES generated a net profit of 13 k€ in 2021.
Where is the headquarters of MELODIES ?
The headquarters of MELODIES is located in ROMANS-SUR-ISERE (26100), in the department Drome.
Where to find the tax return of MELODIES ?
The tax return of MELODIES 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 MELODIES operate?
MELODIES operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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