MENUS PLAISIRS : revenue, balance sheet and financial ratios

MENUS PLAISIRS is a French company founded 26 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BOULOGNE BILLANCOURT (92100), this company of category PME shows in 2022 a revenue of 142 k€. 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 - MENUS PLAISIRS (SIREN 429066723)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 141 620 € 119 164 € 101 417 € 102 628 € 110 489 € 110 209 € 112 843 €
Net income 10 084 € 12 781 € 9 183 € -3 123 € -15 150 € 5 654 € -8 906 €
EBITDA 11 673 € 10 753 € 7 913 € -2 893 € -8 559 € 5 837 € -7 780 €
Net margin 7.1% 10.7% 9.1% -3.0% -13.7% 5.1% -7.9%

Revenue and income statement

In 2022, MENUS PLAISIRS achieves revenue of 142 k€. Revenue is growing positively over 7 years (CAGR: +3.9%). Vs 2021, growth of +19% (119 k€ -> 142 k€). After deducting consumption (87 k€), gross margin stands at 55 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 7.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

141 620 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

54 967 €

EBITDA (2022) ?
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

11 673 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 345 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 084 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

8.2%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

34.458%

Financial autonomy (2022) ?
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

21.712%

Cash flow / Revenue (2022) ?
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

7.12%

Repayment capacity (2022) ?
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

2.805

Solvency indicators evolution
MENUS PLAISIRS

Sector positioning

Debt ratio
34.46 2022
2020
2021
2022
Q1: 1.95
Med: 35.68
Q3: 117.57
Good

In 2022, the debt ratio of MENUS PLAISIRS (34.46) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
21.71% 2022
2020
2021
2022
Q1: 12.28%
Med: 33.97%
Q3: 56.1%
Average -10 pts over 3 years

In 2022, the financial autonomy of MENUS PLAISIRS (21.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.81 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.63 years
Q3: 3.56 years
Average

In 2022, the repayment capacity of MENUS PLAISIRS (2.81) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 337.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

337.734

Interest coverage (2022) ?
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
MENUS PLAISIRS

Sector positioning

Liquidity ratio
337.73 2022
2020
2021
2022
Q1: 136.62
Med: 210.81
Q3: 345.11
Good +9 pts over 3 years

In 2022, the liquidity ratio of MENUS PLAISIRS (337.73) 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.

Interest coverage
0.0x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.47x
Q3: 3.46x
Average -50 pts over 3 years

In 2022, the interest coverage of MENUS PLAISIRS (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 47 days of revenue, i.e. 18 k€ to permanently finance. Notable WCR improvement over the period (-46%), freeing up cash.

Operating WCR (2022) ?
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

18 432 €

Customer credit (2022) ?
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 (2022) ?
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

47 j

Inventory turnover (2022) ?
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

96 j

WCR in days of revenue (2022) ?
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

47 j

WCR and payment terms evolution
MENUS PLAISIRS

Positioning of MENUS PLAISIRS in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Valuation estimate

Based on 61 transactions of similar company sales in 2022, the value of MENUS PLAISIRS is estimated at 32 309 € (range 12 941€ - 58 951€). With an EBITDA of 11 673€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.27x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2022
61 tx
12k€ 32k€ 58k€
32 309 € Range: 12 941€ - 58 951€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
11 673 € × 2.4x
Estimation 27 878 €
9 594€ - 58 419€
Revenue Multiple 30%
141 620 € × 0.27x
Estimation 38 188 €
18 578€ - 53 841€
Net Income Multiple 20%
10 084 € × 3.4x
Estimation 34 568 €
12 854€ - 67 948€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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'autres équipements du foyer)

Compare MENUS PLAISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about MENUS PLAISIRS

What is the revenue of MENUS PLAISIRS ?

The revenue of MENUS PLAISIRS in 2022 is 142 k€.

Is MENUS PLAISIRS profitable?

Yes, MENUS PLAISIRS generated a net profit of 10 k€ in 2022.

Where is the headquarters of MENUS PLAISIRS ?

The headquarters of MENUS PLAISIRS is located in BOULOGNE BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of MENUS PLAISIRS ?

The tax return of MENUS PLAISIRS 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 MENUS PLAISIRS operate?

MENUS PLAISIRS operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.