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SARL MAGNY ANDRE ET EVELYNE : revenue, balance sheet and financial ratios

SARL MAGNY ANDRE ET EVELYNE is a French company founded 27 years ago, specialized in the sector Débits de boissons. Based in ARNAY-LE-DUC (21230), this company of category PME shows in 2019 a net income positive of 2 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 MAGNY ANDRE ET EVELYNE (SIREN 419753595)
Indicator 2019 2018 2017
Revenue N/C N/C N/C
Net income 1 673 € 3 476 € -5 442 €
EBITDA 1 109 € -1 020 € -6 654 €
Net margin N/C N/C N/C

Revenue and income statement

In 2019, SARL MAGNY ANDRE ET EVELYNE generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2019) ?
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

1 109 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 109 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 673 €

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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 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.699%

Financial autonomy (2019) ?
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

98.356%

Repayment capacity (2019) ?
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

0.387

Solvency indicators evolution
SARL MAGNY ANDRE ET EVELYNE

Sector positioning

Debt ratio
0.7 2019
2017
2018
2019
Q1: 0.21
Med: 46.43
Q3: 225.44
Good

In 2019, the debt ratio of SARL MAGNY ANDRE ET EVELYNE (0.70) 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
98.36% 2019
2017
2018
2019
Q1: 7.38%
Med: 33.65%
Q3: 62.18%
Excellent

In 2019, the financial autonomy of SARL MAGNY ANDRE ET EVELYNE (98.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.39 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.52 years
Q3: 3.59 years
Good +18 pts over 3 years

In 2019, the repayment capacity of SARL MAGNY ANDRE ET EVELYNE (0.39) 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 7619.00. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

7619.0

Interest coverage (2019) ?
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
SARL MAGNY ANDRE ET EVELYNE

Sector positioning

Liquidity ratio
7619.0 2019
2017
2018
2019
Q1: 37.59
Med: 89.39
Q3: 185.99
Excellent

In 2019, the liquidity ratio of SARL MAGNY ANDRE ET EVELYNE (7619.00) 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
0.0x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.66x
Q3: 5.43x
Average

In 2019, the interest coverage of SARL MAGNY ANDRE ET EVELYNE (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: 157 days. Excellent situation: suppliers finance 157 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

157 j

Inventory turnover (2019) ?
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
SARL MAGNY ANDRE ET EVELYNE

Positioning of SARL MAGNY ANDRE ET EVELYNE in its sector

Comparison with sector Débits de boissons

Valuation estimate

Based on 132 transactions of similar company sales in 2019, the value of SARL MAGNY ANDRE ET EVELYNE is estimated at 10 471 € (range 6 306€ - 17 153€). With an EBITDA of 1 109€, the sector multiple of 7.1x is applied. 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 2019
132 transactions
6k€ 10k€ 17k€
10 471 € Range: 6 306€ - 17 153€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 109 € × 7.1x
Estimation 7 840 €
5 154€ - 13 704€
Net Income Multiple 20%
1 673 € × 10.2x
Estimation 17 052 €
9 189€ - 25 776€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 132 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 (Débits de boissons)

Compare SARL MAGNY ANDRE ET EVELYNE with other companies in the same sector:

Voir toutes les statistiques du secteur Débits de boissons

Frequently asked questions about SARL MAGNY ANDRE ET EVELYNE

What is the revenue of SARL MAGNY ANDRE ET EVELYNE ?

The revenue of SARL MAGNY ANDRE ET EVELYNE is not publicly disclosed (confidential accounts filed with INPI).

Is SARL MAGNY ANDRE ET EVELYNE profitable?

Yes, SARL MAGNY ANDRE ET EVELYNE generated a net profit of 2 k€ in 2019.

Where is the headquarters of SARL MAGNY ANDRE ET EVELYNE ?

The headquarters of SARL MAGNY ANDRE ET EVELYNE is located in ARNAY-LE-DUC (21230), in the department Cote-d'Or.

Where to find the tax return of SARL MAGNY ANDRE ET EVELYNE ?

The tax return of SARL MAGNY ANDRE ET EVELYNE 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 MAGNY ANDRE ET EVELYNE operate?

SARL MAGNY ANDRE ET EVELYNE operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.