MUSIC ET SON GUYANE : revenue, balance sheet and financial ratios

MUSIC ET SON GUYANE is a French company founded 12 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in MATOURY (97351), this company of category ETI shows in 2022 a revenue of 715 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 - MUSIC ET SON GUYANE (SIREN 793025271)
Indicator 2022 2021 2020
Revenue 714 780 € 615 592 € 480 396 €
Net income 124 643 € 97 593 € 48 638 €
EBITDA 113 304 € 107 795 € 37 509 €
Net margin 17.4% 15.9% 10.1%

Revenue and income statement

In 2022, MUSIC ET SON GUYANE achieves revenue of 715 k€. Over the period 2020-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +22.0%. Vs 2021, growth of +16% (616 k€ -> 715 k€). After deducting consumption (408 k€), gross margin stands at 307 k€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 113 k€, representing 15.9% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 125 k€, i.e. 17.4% 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

714 780 €

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

306 979 €

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

113 304 €

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

124 796 €

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

124 643 €

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

15.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -11%. 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 -72%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.5% 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 (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

-10.501%

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

-72.107%

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

11.483%

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

0.536

Asset age ratio (2022) ?
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

40.9%

Solvency indicators evolution
MUSIC ET SON GUYANE

Sector positioning

Debt ratio
-10.5 2022
2020
2021
2022
Q1: 1.89
Med: 35.77
Q3: 117.58
Excellent

In 2022, the debt ratio of MUSIC ET SON GUYANE (-10.50) 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
-72.11% 2022
2020
2021
2022
Q1: 12.27%
Med: 33.93%
Q3: 56.14%
Average

In 2022, the financial autonomy of MUSIC ET SON GUYANE (-72.1%) 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
0.54 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.61 years
Good -8 pts over 3 years

In 2022, the repayment capacity of MUSIC ET SON GUYANE (0.54) 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 57.12. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

57.122

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

0.474

Liquidity indicators evolution
MUSIC ET SON GUYANE

Sector positioning

Liquidity ratio
57.12 2022
2020
2021
2022
Q1: 136.73
Med: 210.96
Q3: 345.57
Watch

In 2022, the liquidity ratio of MUSIC ET SON GUYANE (57.12) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.47x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.46x
Q3: 3.46x
Good -17 pts over 3 years

In 2022, the interest coverage of MUSIC ET SON GUYANE (0.5x) 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: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 583 days. Excellent situation: suppliers finance 524 days of the operating cycle (retail model). Inventory turnover is 213 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 261 days of revenue, i.e. 518 k€ to permanently finance. Over 2020-2022, WCR increased by +44%, requiring additional financing.

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

517 794 €

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

59 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

583 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

213 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

261 j

WCR and payment terms evolution
MUSIC ET SON GUYANE

Positioning of MUSIC ET SON GUYANE 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 MUSIC ET SON GUYANE is estimated at 278 576 € (range 106 471€ - 533 022€). With an EBITDA of 113 304€, 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
106k€ 278k€ 533k€
278 576 € Range: 106 471€ - 533 022€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
113 304 € × 2.4x
Estimation 270 600 €
93 128€ - 567 047€
Revenue Multiple 30%
714 780 € × 0.27x
Estimation 192 741 €
93 766€ - 271 747€
Net Income Multiple 20%
124 643 € × 3.4x
Estimation 427 273 €
158 888€ - 839 875€

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 MUSIC ET SON GUYANE 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 MUSIC ET SON GUYANE

What is the revenue of MUSIC ET SON GUYANE ?

The revenue of MUSIC ET SON GUYANE in 2022 is 715 k€.

Is MUSIC ET SON GUYANE profitable?

Yes, MUSIC ET SON GUYANE generated a net profit of 125 k€ in 2022.

Where is the headquarters of MUSIC ET SON GUYANE ?

The headquarters of MUSIC ET SON GUYANE is located in MATOURY (97351), in the department Guyane.

Where to find the tax return of MUSIC ET SON GUYANE ?

The tax return of MUSIC ET SON GUYANE 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 MUSIC ET SON GUYANE operate?

MUSIC ET SON GUYANE 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.