SA DE MANUTENTION ET DE PARTICIPATION : revenue, balance sheet and financial ratios

SA DE MANUTENTION ET DE PARTICIPATION is a French company founded 51 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LE PORT (97420), this company of category GE shows in 2024 a revenue of 102 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SA DE MANUTENTION ET DE PARTICIPATION (SIREN 310863329)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 101 966 € 101 951 € 101 930 € 98 772 € 98 747 € 95 925 € 92 150 € 106 272 € 333 319 € 704 671 € 743 897 €
Net income 571 582 € 546 968 € 38 244 € 1 390 168 € 45 798 € 5 803 588 € -314 906 € 1 408 553 € -231 587 € 3 655 608 € 1 328 381 €
EBITDA 75 759 € 62 717 € 62 158 € 67 358 € 72 069 € 66 719 € 47 642 € 68 228 € 7 915 € 11 914 € 120 318 €
Net margin 560.6% 536.5% 37.5% 1407.5% 46.4% 6050.1% -341.7% 1325.4% -69.5% 518.8% 178.6%

Revenue and income statement

In 2024, SA DE MANUTENTION ET DE PARTICIPATION achieves revenue of 102 k€. Revenue is declining over the period 2014-2024 (CAGR: -18.0%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 102 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 76 k€, representing 74.3% of revenue. Positive scissor effect: EBITDA margin improves by +12.8 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 572 k€, i.e. 560.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

101 966 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

101 966 €

EBITDA (2024) ?
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

75 759 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

64 710 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

571 582 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

74.3%

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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 0%. 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 25%. The balance between equity and debt is satisfactory. Cash flow represents 571.2% 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 (2024) ?
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 (2024) ?
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

24.607%

Cash flow / Revenue (2024) ?
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

571.198%

Repayment capacity (2024) ?
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 (2024) ?
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

6.4%

Solvency indicators evolution
SA DE MANUTENTION ET DE PARTICIPATION

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good

In 2024, the debt ratio of SA DE MANUTENTION ET DE P... (0.00) 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
24.61% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Average +6 pts over 3 years

In 2024, the financial autonomy of SA DE MANUTENTION ET DE P... (24.6%) 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 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good

In 2024, the repayment capacity of SA DE MANUTENTION ET DE P... (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 54.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

54.251

Interest coverage (2024) ?
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
SA DE MANUTENTION ET DE PARTICIPATION

Sector positioning

Liquidity ratio
54.25 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Average

In 2024, the liquidity ratio of SA DE MANUTENTION ET DE P... (54.25) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of SA DE MANUTENTION ET DE P... (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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 221 days. Excellent situation: suppliers finance 221 days of the operating cycle (retail model). WCR is negative (-4945 days): operations structurally generate cash. Notable WCR improvement over the period (-377%), freeing up cash.

Operating WCR (2024) ?
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

-1 400 524 €

Customer credit (2024) ?
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 (2024) ?
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

221 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
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

-4945 j

WCR and payment terms evolution
SA DE MANUTENTION ET DE PARTICIPATION

Positioning of SA DE MANUTENTION ET DE PARTICIPATION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SA DE MANUTENTION ET DE PARTICIPATION is estimated at 1 015 783 € (range 299 795€ - 1 837 960€). With an EBITDA of 75 759€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 value 2024
169 transactions
299k€ 1015k€ 1837k€
1 015 783 € Range: 299 795€ - 1 837 960€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
75 759 € × 5.6x
Estimation 424 237 €
112 298€ - 757 211€
Revenue Multiple 30%
101 966 € × 0.81x
Estimation 82 249 €
31 430€ - 153 374€
Net Income Multiple 20%
571 582 € × 6.8x
Estimation 3 894 949 €
1 171 087€ - 7 066 713€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SA DE MANUTENTION ET DE PARTICIPATION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SA DE MANUTENTION ET DE PARTICIPATION

What is the revenue of SA DE MANUTENTION ET DE PARTICIPATION ?

The revenue of SA DE MANUTENTION ET DE PARTICIPATION in 2024 is 102 k€.

Is SA DE MANUTENTION ET DE PARTICIPATION profitable?

Yes, SA DE MANUTENTION ET DE PARTICIPATION generated a net profit of 572 k€ in 2024.

Where is the headquarters of SA DE MANUTENTION ET DE PARTICIPATION ?

The headquarters of SA DE MANUTENTION ET DE PARTICIPATION is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SA DE MANUTENTION ET DE PARTICIPATION ?

The tax return of SA DE MANUTENTION ET DE PARTICIPATION 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 SA DE MANUTENTION ET DE PARTICIPATION operate?

SA DE MANUTENTION ET DE PARTICIPATION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.