MUDO : revenue, balance sheet and financial ratios

MUDO is a French company founded 13 years ago, specialized in the sector Commerces de détail d'optique. Based in BESSINES (79000), this company of category PME shows in 2025 a revenue of 737 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - MUDO (SIREN 789833217)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 737 247 € 844 218 € 743 465 € 679 617 € 752 229 € 609 480 € 726 113 € 620 626 € 568 800 €
Net income 38 637 € 56 246 € 43 938 € 39 223 € 51 537 € 38 875 € 65 623 € -13 597 € -12 484 €
EBITDA 116 633 € 156 816 € 132 138 € 122 506 € 135 562 € 104 685 € 144 967 € 61 877 € 77 416 €
Net margin 5.2% 6.7% 5.9% 5.8% 6.9% 6.4% 9.0% -2.2% -2.2%

Revenue and income statement

En 2025, MUDO alcanza unos ingresos de 737 k€. Los ingresos crecen positivamente durante 9 años (TCAC: +2.9%). Caída significativa de -13% vs 2024. Tras deducir el consumo (230 k€), el margen bruto se sitúa en 507 k€, es decir, una tasa del 69%. El EBITDA alcanza 117 k€, representando el 15.8% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-13%), el EBITDA varía en -26%, reduciendo el margen en 2.8 puntos. Este alto margen EBITDA proporciona una fuerte capacidad de autofinanciación. El resultado neto asciende a 39 k€, es decir, el 5.2% de los ingresos.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

737 247 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

507 198 €

EBITDA (2025) ?
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

116 633 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

49 983 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

38 637 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.7%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 0%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 69%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios. El flujo de caja representa el 6.1% de los ingresos. Nivel satisfactorio que permite financiar parcialmente el crecimiento.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

68.713%

Cash flow / Revenue (2025) ?
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

6.111%

Repayment capacity (2025) ?
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 (2025) ?
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

6.8%

Solvency indicators evolution
MUDO

Sector positioning

Ratio de endeudamiento
0.0 2025
2023
2024
2025
Q1: 6.41
Med: 22.3
Q3: 55.91
Excelente

En 2025, el ratio de endeudamiento de MUDO (0.00) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
68.71% 2025
2023
2024
2025
Q1: 40.18%
Med: 58.1%
Q3: 72.47%
Bueno +7 pts over 3 years

En 2025, el autonomía financiera de MUDO (68.7%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
0.0 ans 2025
2023
2024
2025
Q1: 0.15 ans
Med: 0.89 ans
Q3: 2.64 ans
Excelente

En 2025, el capacidad de reembolso de MUDO (0.0 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 221.88. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

Liquidity ratio (2025) ?
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

221.876

Interest coverage (2025) ?
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
MUDO

Sector positioning

Ratio de liquidez
221.88 2025
2023
2024
2025
Q1: 173.4
Med: 261.1
Q3: 382.67
Average +16 pts over 3 years

En 2025, el ratio de liquidez de MUDO (221.88) se sitúa por debajo de la mediana del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Una mejora fortalecería la posición competitiva.

Cobertura de intereses
0.0x 2025
2023
2024
2025
Q1: 0.06x
Med: 1.72x
Q3: 6.2x
Average

En 2025, el cobertura de intereses de MUDO (0.0x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 10 días. Plazo proveedores: 45 días. Excelente situación: los proveedores financian 35 días del ciclo operativo. La rotación de existencias es de 28 días. Rotación rápida, señal de buena gestión de existencias. El FM representa 41 días de ingresos.

Operating WCR (2025) ?
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

84 820 €

Customer credit (2025) ?
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

10 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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

28 j

WCR in days of revenue (2025) ?
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

41 j

WCR and payment terms evolution
MUDO

Positioning of MUDO in its sector

Comparison with sector Commerces de détail d'optique

Valuation estimate

Based on 83 transactions of similar company sales in 2025, the value of MUDO is estimated at 217 680 € (range 102 597€ - 352 736€). With an EBITDA of 116 633€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.26x (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 2025
83 tx
102k€ 217k€ 352k€
217 680 € Range: 102 597€ - 352 736€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
116 633 € × 2.2x
Estimation 262 385 €
112 283€ - 392 322€
Revenue Multiple 30%
737 247 € × 0.26x
Estimation 192 899 €
118 811€ - 381 384€
Net Income Multiple 20%
38 637 € × 3.7x
Estimation 143 089 €
54 061€ - 210 803€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 83 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 MUDO with other companies in the same sector:

Frequently asked questions about MUDO

What is the revenue of MUDO ?

The revenue of MUDO in 2025 is 737 k€.

Is MUDO profitable?

Yes, MUDO generated a net profit of 39 k€ in 2025.

Where is the headquarters of MUDO ?

The headquarters of MUDO is located in BESSINES (79000), in the department Deux-Sevres.

Where to find the tax return of MUDO ?

The tax return of MUDO 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 MUDO operate?

MUDO 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.