Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2015-05-21 (10 years)Status: ActiveBusiness sector: Commerces de détail d'optiqueLocation: BAIN-DE-BRETAGNE (35470), Ille-et-Vilaine
MPAM-BDB : revenue, balance sheet and financial ratios
MPAM-BDB is a French company
founded 10 years ago,
specialized in the sector Commerces de détail d'optique.
Based in BAIN-DE-BRETAGNE (35470),
this company of category PME
shows in 2020 a revenue of 982 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, MPAM-BDB generates positive net income of 136 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 5 k€ -> 136 k€.
Net income (2023)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
136 139 €
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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 1%. 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 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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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
0.919%
Financial autonomy (2023)
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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
66.847%
Asset age ratio (2023)
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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
2020
2022
2023
Debt ratio
2258.422
661.048
280.023
178.997
13.575
0.919
Financial autonomy
3.629
10.677
20.694
27.637
58.143
66.847
Repayment capacity
6.599
4.052
2.88
3.187
None
None
Cash flow / Revenue
11.451%
13.888%
12.448%
12.414%
None%
None%
Sector positioning
Debt ratio
0.922023
2020
2022
2023
Q1: 8.4
Med: 28.31
Q3: 77.43
Excellent-50 pts over 3 years
In 2023, the debt ratio of MPAM-BDB (0.92) 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
66.85%2023
2020
2022
2023
Q1: 26.99%
Med: 52.19%
Q3: 68.73%
Good+43 pts over 3 years
In 2023, the financial autonomy of MPAM-BDB (66.8%) 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.
Repayment capacity
3.19 years2020
2020
Q1: 0.0 years
Med: 1.7 years
Q3: 4.49 years
Average
In 2020, the repayment capacity of MPAM-BDB (3.19) 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 389.18. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
389.18
Liquidity indicators evolution MPAM-BDB
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2020
2022
2023
Liquidity ratio
276.525
264.247
279.559
536.999
362.461
389.18
Interest coverage
5.12
3.524
1.748
0.534
None
None
Sector positioning
Liquidity ratio
389.182023
2020
2022
2023
Q1: 170.55
Med: 262.37
Q3: 382.05
Excellent
In 2023, the liquidity ratio of MPAM-BDB (389.18) 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
0.53x2020
2020
Q1: 0.0x
Med: 0.86x
Q3: 3.56x
Average
In 2020, the interest coverage of MPAM-BDB (0.5x) 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.
Operating WCR (2023)
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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 (2023)
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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
0 j
Supplier credit (2023)
?
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 (2023)
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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 MPAM-BDB
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2022
2023
Operating WCR
104 199 €
106 303 €
124 053 €
117 249 €
0 €
0 €
Inventory turnover (days)
44
39
34
25
0
0
Customer payment term (days)
24
24
24
15
0
0
Supplier payment term (days)
51
53
51
45
0
0
Positioning of MPAM-BDB in its sector
Comparison with sector Commerces de détail d'optique
Valuation estimate
Based on 100 transactions of similar company sales
in 2023,
the value of MPAM-BDB is estimated at
568 325 €
(range 273 064€ - 1 291 641€).
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 value2023
100 transactions
273k€568k€1291k€
568 325 €Range: 273 064€ - 1 291 641€
NAF 5 année 2023
Valuation method used
Net Income Multiple
136 139 €
×
4.2x
=568 326 €
Range: 273 064€ - 1 291 641€
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 100 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 (Commerces de détail d'optique)
Compare MPAM-BDB with other companies in the same sector:
Yes, MPAM-BDB generated a net profit of 136 k€ in 2023.
Where is the headquarters of MPAM-BDB ?
The headquarters of MPAM-BDB is located in BAIN-DE-BRETAGNE (35470), in the department Ille-et-Vilaine.
Where to find the tax return of MPAM-BDB ?
The tax return of MPAM-BDB 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 MPAM-BDB operate?
MPAM-BDB operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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