MENISSEZ DISTRIBUTION : revenue, balance sheet and financial ratios

MENISSEZ DISTRIBUTION is a French company founded 48 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in FEIGNIES (59750), this company of category ETI shows in 2024 a revenue of 1.8 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MENISSEZ DISTRIBUTION (SIREN 314319492)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 813 165 € 1 871 436 € 1 939 503 € 2 072 821 € 2 191 688 € 1 840 012 € 1 784 247 € 1 934 193 € 2 125 502 €
Net income 1 385 115 € 228 183 € 49 961 € 306 881 € 586 784 € 245 908 € 631 312 € 209 018 € -82 245 €
EBITDA -270 312 € -213 031 € -148 309 € -88 981 € -12 687 € -153 088 € -267 993 € -220 709 € -144 583 €
Net margin 76.4% 12.2% 2.6% 14.8% 26.8% 13.4% 35.4% 10.8% -3.9%

Revenue and income statement

In 2024, MENISSEZ DISTRIBUTION achieves revenue of 1.8 M€. Activity remains stable over the period (CAGR: -2.0%). Slight decline of -3% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 665 k€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -270 k€, representing -14.9% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -27%, reducing margin by 3.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.4 M€, i.e. 76.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 813 165 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

665 421 €

EBITDA (2024) ?
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

-270 312 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-261 260 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 385 115 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.9%

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 0%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 75.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.006%

Financial autonomy (2024) ?
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

87.777%

Cash flow / Revenue (2024) ?
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

75.892%

Repayment capacity (2024) ?
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 (2024) ?
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

30.3%

Solvency indicators evolution
MENISSEZ DISTRIBUTION

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.01
Med: 31.43
Q3: 103.18
Excellent

In 2024, the debt ratio of MENISSEZ DISTRIBUTION (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
87.78% 2024
2022
2023
2024
Q1: 10.05%
Med: 32.57%
Q3: 56.13%
Excellent

In 2024, the financial autonomy of MENISSEZ DISTRIBUTION (87.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.16 years
Q3: 2.48 years
Excellent -15 pts over 3 years

In 2024, the repayment capacity of MENISSEZ DISTRIBUTION (0.00) 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 776.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

776.056

Interest coverage (2024) ?
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

-0.965

Liquidity indicators evolution
MENISSEZ DISTRIBUTION

Sector positioning

Liquidity ratio
776.06 2024
2022
2023
2024
Q1: 103.03
Med: 152.34
Q3: 235.38
Excellent

In 2024, the liquidity ratio of MENISSEZ DISTRIBUTION (776.06) 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
-0.96x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.79x
Q3: 5.96x
Average

In 2024, the interest coverage of MENISSEZ DISTRIBUTION (-1.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 478 days of revenue, i.e. 2.4 M€ to permanently finance. Over 2016-2024, WCR increased by +7815%, requiring additional financing.

Operating WCR (2024) ?
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

2 405 762 €

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

1 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

39 j

Inventory turnover (2024) ?
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

4 j

WCR in days of revenue (2024) ?
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

478 j

WCR and payment terms evolution
MENISSEZ DISTRIBUTION

Positioning of MENISSEZ DISTRIBUTION in its sector

Comparison with sector Fabrication industrielle de pain et de pâtisserie fraîche

Valuation estimate

Based on 203 transactions of similar company sales in 2024, the value of MENISSEZ DISTRIBUTION is estimated at 5 485 755 € (range 2 906 021€ - 9 960 651€). The price/revenue ratio is 0.55x (in line with sector norms). 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 2024
203 transactions
2906k€ 5485k€ 9960k€
5 485 755 € Range: 2 906 021€ - 9 960 651€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 813 165 € × 0.55x
Estimation 1 005 721 €
628 160€ - 1 338 784€
Net Income Multiple 20%
1 385 115 € × 8.8x
Estimation 12 205 807 €
6 322 815€ - 22 893 452€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 203 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 (Fabrication industrielle de pain et de pâtisserie fraîche)

Compare MENISSEZ DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche

Frequently asked questions about MENISSEZ DISTRIBUTION

What is the revenue of MENISSEZ DISTRIBUTION ?

The revenue of MENISSEZ DISTRIBUTION in 2024 is 1.8 M€.

Is MENISSEZ DISTRIBUTION profitable?

Yes, MENISSEZ DISTRIBUTION generated a net profit of 1.4 M€ in 2024.

Where is the headquarters of MENISSEZ DISTRIBUTION ?

The headquarters of MENISSEZ DISTRIBUTION is located in FEIGNIES (59750), in the department Nord.

Where to find the tax return of MENISSEZ DISTRIBUTION ?

The tax return of MENISSEZ DISTRIBUTION 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 MENISSEZ DISTRIBUTION operate?

MENISSEZ DISTRIBUTION operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.