Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1990-07-10 (35 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: BAZEILLES (08140), Ardennes
MELUSINE : revenue, balance sheet and financial ratios
MELUSINE is a French company
founded 35 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in BAZEILLES (08140),
this company of category PME
shows in 2019 a revenue of 2.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MELUSINE generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 103 k€ -> 89 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
89 114 €
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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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Item
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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory.
Debt ratio (2024)
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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
107.27%
Financial autonomy (2024)
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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
37.195%
Asset age ratio (2024)
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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
2021
2022
2023
2024
Debt ratio
78.204
51.685
56.521
44.058
77.557
120.961
129.771
107.27
Financial autonomy
41.606
53.269
50.334
54.687
42.328
35.774
34.421
37.195
Repayment capacity
1.217
0.81
1.005
0.706
None
None
None
None
Cash flow / Revenue
6.053%
7.14%
5.24%
5.864%
None%
None%
None%
None%
Sector positioning
Debt ratio
107.272024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average
In 2024, the debt ratio of MELUSINE (107.27) 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
37.2%2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good
In 2024, the financial autonomy of MELUSINE (37.2%) 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 305.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
305.433
Liquidity indicators evolution MELUSINE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
Liquidity ratio
192.268
302.775
284.039
289.755
564.789
481.056
290.991
305.433
Interest coverage
1.941
1.524
1.385
1.033
None
None
None
None
Sector positioning
Liquidity ratio
305.432024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good-11 pts over 3 years
In 2024, the liquidity ratio of MELUSINE (305.43) 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)
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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 (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)
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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
0 j
WCR and payment terms evolution MELUSINE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2021
2022
2023
2024
Operating WCR
28 440 €
37 433 €
45 749 €
3 332 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
3
4
4
3
0
0
0
0
Supplier payment term (days)
16
8
9
7
0
0
0
0
Positioning of MELUSINE in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 68 transactions of similar company sales
in 2024,
the value of MELUSINE is estimated at
291 370 €
(range 146 536€ - 534 244€).
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 value2024
68 tx
146k€291k€534k€
291 370 €Range: 146 536€ - 534 244€
NAF 5 année 2024
Valuation method used
Net Income Multiple
89 114 €
×
3.3x
=291 370 €
Range: 146 537€ - 534 244€
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 68 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 MELUSINE with other companies in the same sector:
Yes, MELUSINE generated a net profit of 89 k€ in 2024.
Where is the headquarters of MELUSINE ?
The headquarters of MELUSINE is located in BAZEILLES (08140), in the department Ardennes.
Where to find the tax return of MELUSINE ?
The tax return of MELUSINE 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 MELUSINE operate?
MELUSINE 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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