Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2006-07-01 (19 years)Status: ActiveBusiness sector: Restauration traditionnelleLocation: PADIRAC (46500), Lot
MIAM MIAM : revenue, balance sheet and financial ratios
MIAM MIAM is a French company
founded 19 years ago,
specialized in the sector Restauration traditionnelle.
Based in PADIRAC (46500),
this company of category PME
shows in 2025 a revenue of 231 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MIAM MIAM achieves revenue of 231 k€. Revenue is growing positively over 4 years (CAGR: +4.2%). Slight decline of -5% vs 2024. After deducting consumption (100 k€), gross margin stands at 131 k€, i.e. a rate of 57%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 11.2% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -20%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2025)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
230 626 €
Gross margin (2025)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
130 599 €
EBITDA (2025)
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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
25 931 €
EBIT (2025)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
18 374 €
Net income (2025)
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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
15 449 €
EBITDA margin (2025)
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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
11.2%
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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
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
Debt ratio (2025)
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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
24.743%
Financial autonomy (2025)
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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
70.324%
Cash flow / Revenue (2025)
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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
9.975%
Repayment capacity (2025)
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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
1.54
Asset age ratio (2025)
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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
2022
2023
2024
2025
Debt ratio
70.727
52.304
33.683
24.743
Financial autonomy
46.975
53.798
63.974
70.324
Repayment capacity
3.685
2.305
1.531
1.54
Cash flow / Revenue
8.53%
10.524%
11.618%
9.975%
Sector positioning
Debt ratio
24.742025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good-6 pts over 3 years
In 2025, the debt ratio of MIAM MIAM (24.74) 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
70.32%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Excellent
In 2025, the financial autonomy of MIAM MIAM (70.3%) 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
1.54 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.55 years
Q3: 2.33 years
Average
In 2025, the repayment capacity of MIAM MIAM (1.54) 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 364.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.
Liquidity ratio (2025)
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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
364.425
Interest coverage (2025)
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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
1.4
Liquidity indicators evolution MIAM MIAM
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
2025
Liquidity ratio
148.578
197.842
275.705
364.425
Interest coverage
2.126
2.254
1.542
1.4
Sector positioning
Liquidity ratio
364.432025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent+13 pts over 3 years
In 2025, the liquidity ratio of MIAM MIAM (364.43) 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
1.4x2025
2023
2024
2025
Q1: 0.0x
Med: 0.76x
Q3: 4.88x
Good-7 pts over 3 years
In 2025, the interest coverage of MIAM MIAM (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-14 days): operations structurally generate cash. Over 2022-2025, WCR increased by +53%, requiring additional financing.
Operating WCR (2025)
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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
-8 690 €
Customer credit (2025)
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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
3 j
Supplier credit (2025)
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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
17 j
Inventory turnover (2025)
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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
4 j
WCR in days of revenue (2025)
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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
-14 j
WCR and payment terms evolution MIAM MIAM
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
2025
Operating WCR
-18 301 €
-16 444 €
-9 597 €
-8 690 €
Inventory turnover (days)
3
3
2
4
Customer payment term (days)
3
5
11
3
Supplier payment term (days)
41
33
19
17
Positioning of MIAM MIAM in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of MIAM MIAM is estimated at
123 813 €
(range 70 313€ - 228 666€).
With an EBITDA of 25 931€, the sector multiple of 5.3x is applied.
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 value2025
557 transactions
70k€123k€228k€
123 813 €Range: 70 313€ - 228 666€
NAF 5 année 2025
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
25 931 €×5.3x
Estimation136 170 €
73 202€ - 263 480€
Revenue Multiple30%
230 626 €×0.55x
Estimation127 582 €
79 466€ - 191 319€
Net Income Multiple20%
15 449 €×5.6x
Estimation87 270 €
49 365€ - 197 652€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration traditionnelle)
Compare MIAM MIAM with other companies in the same sector:
Yes, MIAM MIAM generated a net profit of 15 k€ in 2025.
Where is the headquarters of MIAM MIAM ?
The headquarters of MIAM MIAM is located in PADIRAC (46500), in the department Lot.
Where to find the tax return of MIAM MIAM ?
The tax return of MIAM MIAM 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 MIAM MIAM operate?
MIAM MIAM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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