MOD ACTUELLE : revenue, balance sheet and financial ratios

MOD ACTUELLE is a French company founded 10 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in FREYMING-MERLEBACH (57800), this company of category PME shows in 2021 a revenue of 107 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MOD ACTUELLE (SIREN 813706660)
Indicator 2021 2020 2019 2018 2017
Revenue 107 381 € 81 900 € 109 691 € 112 842 € 127 679 €
Net income 20 212 € 5 779 € -1 396 € 3 927 € 11 540 €
EBITDA 21 478 € 655 € -411 € 6 113 € 14 179 €
Net margin 18.8% 7.1% -1.3% 3.5% 9.0%

Revenue and income statement

In 2021, MOD ACTUELLE achieves revenue of 107 k€. Activity remains stable over the period (CAGR: -4.2%). Vs 2020, growth of +31% (82 k€ -> 107 k€). After deducting consumption (56 k€), gross margin stands at 51 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 20.0% of revenue. Positive scissor effect: EBITDA margin improves by +19.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 18.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

107 381 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

51 195 €

EBITDA (2021) ?
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

21 478 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 720 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 212 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.4%

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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 2%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.3% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.212%

Financial autonomy (2021) ?
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

2.071%

Cash flow / Revenue (2021) ?
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

19.286%

Repayment capacity (2021) ?
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

0.002

Asset age ratio (2021) ?
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

49.2%

Solvency indicators evolution
MOD ACTUELLE

Sector positioning

Debt ratio
2.21 2021
2019
2020
2021
Q1: 0.0
Med: 18.06
Q3: 91.41
Good -20 pts over 3 years

In 2021, the debt ratio of MOD ACTUELLE (2.21) 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
2.07% 2021
2019
2020
2021
Q1: 0.0%
Med: 21.54%
Q3: 46.82%
Average

In 2021, the financial autonomy of MOD ACTUELLE (2.1%) 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
0.0 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.08 years
Q3: 1.97 years
Good

In 2021, the repayment capacity of MOD ACTUELLE (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1519.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1519.921

Interest coverage (2021) ?
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
MOD ACTUELLE

Sector positioning

Liquidity ratio
1519.92 2021
2019
2020
2021
Q1: 96.79
Med: 155.59
Q3: 273.85
Excellent

In 2021, the liquidity ratio of MOD ACTUELLE (1519.92) 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
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.07x
Q3: 2.0x
Average

In 2021, the interest coverage of MOD ACTUELLE (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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 65 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 54 days of revenue, i.e. 16 k€ to permanently finance. Over 2017-2021, WCR increased by +160%, requiring additional financing.

Operating WCR (2021) ?
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

16 124 €

Customer credit (2021) ?
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) ?
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

2 j

Inventory turnover (2021) ?
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

65 j

WCR in days of revenue (2021) ?
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

54 j

WCR and payment terms evolution
MOD ACTUELLE

Positioning of MOD ACTUELLE in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of MOD ACTUELLE is estimated at 58 107 € (range 21 806€ - 127 662€). With an EBITDA of 21 478€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.28x (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 value 2021
185 transactions
21k€ 58k€ 127k€
58 107 € Range: 21 806€ - 127 662€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
21 478 € × 3.3x
Estimation 71 185 €
22 576€ - 131 334€
Revenue Multiple 30%
107 381 € × 0.28x
Estimation 30 063 €
15 699€ - 91 184€
Net Income Multiple 20%
20 212 € × 3.3x
Estimation 67 480 €
29 043€ - 173 203€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare MOD ACTUELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about MOD ACTUELLE

What is the revenue of MOD ACTUELLE ?

The revenue of MOD ACTUELLE in 2021 is 107 k€.

Is MOD ACTUELLE profitable?

Yes, MOD ACTUELLE generated a net profit of 20 k€ in 2021.

Where is the headquarters of MOD ACTUELLE ?

The headquarters of MOD ACTUELLE is located in FREYMING-MERLEBACH (57800), in the department Moselle.

Where to find the tax return of MOD ACTUELLE ?

The tax return of MOD ACTUELLE 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 MOD ACTUELLE operate?

MOD ACTUELLE operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.