SARL DE MENAU : revenue, balance sheet and financial ratios

SARL DE MENAU is a French company founded 41 years ago, specialized in the sector Culture de légumes, de melons, de racines et de tubercules. Based in LONGUEVILLE (47200), this company of category PME shows in 2018 a revenue of 701 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 - SARL DE MENAU (SIREN 329833081)
Indicator 2018 2017
Revenue 700 835 € 836 018 €
Net income -1 963 € 23 691 €
EBITDA 71 029 € 74 668 €
Net margin -0.3% 2.8%

Revenue and income statement

In 2018, SARL DE MENAU achieves revenue of 701 k€. Significant drop of -16% vs 2017. After deducting consumption (230 k€), gross margin stands at 471 k€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 71 k€, representing 10.1% of revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -2 k€ (-0.3% of revenue), which will impact equity.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

700 835 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

470 927 €

EBITDA (2018) ?
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

71 029 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-28 100 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 963 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.2%

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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 734%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

733.814%

Financial autonomy (2018) ?
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

7.291%

Cash flow / Revenue (2018) ?
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

8.494%

Repayment capacity (2018) ?
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

1.219

Asset age ratio (2018) ?
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

27.6%

Solvency indicators evolution
SARL DE MENAU

Sector positioning

Debt ratio
733.81 2018
2017
2018
Q1: 2.69
Med: 33.52
Q3: 173.26
Watch

In 2018, the debt ratio of SARL DE MENAU (733.81) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.29% 2018
2017
2018
Q1: 9.97%
Med: 39.26%
Q3: 66.44%
Average

In 2018, the financial autonomy of SARL DE MENAU (7.3%) 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
1.22 years 2018
2017
2018
Q1: 0.0 years
Med: 0.56 years
Q3: 3.21 years
Average

In 2018, the repayment capacity of SARL DE MENAU (1.22) 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 71.16. 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 14.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

71.157

Interest coverage (2018) ?
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

14.213

Liquidity indicators evolution
SARL DE MENAU

Sector positioning

Liquidity ratio
71.16 2018
2017
2018
Q1: 102.47
Med: 183.6
Q3: 330.35
Watch +16 pts over 2 years

In 2018, the liquidity ratio of SARL DE MENAU (71.16) 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
14.21x 2018
2017
2018
Q1: 0.0x
Med: 0.94x
Q3: 5.63x
Excellent

In 2018, the interest coverage of SARL DE MENAU (14.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 21 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 164 days. Excellent situation: suppliers finance 143 days of the operating cycle (retail model). Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 150 days of revenue, i.e. 292 k€ to permanently finance.

Operating WCR (2018) ?
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

291 856 €

Customer credit (2018) ?
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

21 j

Supplier credit (2018) ?
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

164 j

Inventory turnover (2018) ?
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

96 j

WCR in days of revenue (2018) ?
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

150 j

WCR and payment terms evolution
SARL DE MENAU

Positioning of SARL DE MENAU in its sector

Comparison with sector Culture de légumes, de melons, de racines et de tubercules

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SARL DE MENAU is estimated at 257 349 € (range 86 450€ - 404 345€). With an EBITDA of 71 029€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.41x (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 2018
138 transactions
86k€ 257k€ 404k€
257 349 € Range: 86 450€ - 404 345€
Section all-time Aggregated at NAF section level

Valuation detail by method

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EBITDA Multiple 50%
71 029 € × 3.3x
Estimation 237 582 €
78 587€ - 354 485€
Revenue Multiple 30%
700 835 € × 0.41x
Estimation 290 296 €
99 557€ - 487 446€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de légumes, de melons, de racines et de tubercules)

Compare SARL DE MENAU with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de légumes, de melons, de racines et de tubercules

Frequently asked questions about SARL DE MENAU

What is the revenue of SARL DE MENAU ?

The revenue of SARL DE MENAU in 2018 is 701 k€.

Is SARL DE MENAU profitable?

SARL DE MENAU recorded a net loss in 2018.

Where is the headquarters of SARL DE MENAU ?

The headquarters of SARL DE MENAU is located in LONGUEVILLE (47200), in the department Lot-et-Garonne.

Where to find the tax return of SARL DE MENAU ?

The tax return of SARL DE MENAU 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 SARL DE MENAU operate?

SARL DE MENAU operates in the sector Culture de légumes, de melons, de racines et de tubercules (NAF code 01.13Z). See the 'Sector positioning' section above to compare the company with its competitors.