SARL MANUFACTURE D'ELECTRICITE MODERNE : revenue, balance sheet and financial ratios

SARL MANUFACTURE D'ELECTRICITE MODERNE is a French company founded 15 years ago, specialized in the sector Production d'électricité. Based in AMBERT (63600), this company of category PME shows in 2021 a revenue of 16 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 MANUFACTURE D'ELECTRICITE MODERNE (SIREN 532089471)
Indicator 2021 2019 2018 2017
Revenue 15 705 € 15 874 € 14 979 € 14 835 €
Net income 3 642 € 3 371 € 2 477 € 2 437 €
EBITDA 13 296 € 13 600 € 12 822 € 10 706 €
Net margin 23.2% 21.2% 16.5% 16.4%

Revenue and income statement

In 2021, SARL MANUFACTURE D'ELECTRICITE MODERNE achieves revenue of 16 k€. Revenue is growing positively over 4 years (CAGR: +1.4%). Slight decline of -1% vs 2019. After deducting consumption (0 €), gross margin stands at 16 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 13 k€, representing 84.7% 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 4 k€, i.e. 23.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

15 705 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

15 705 €

EBITDA (2021) ?
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

13 296 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

6 836 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 642 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

84.7%

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 317%. 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 23%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 64.3% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

316.976%

Financial autonomy (2021) ?
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

23.395%

Cash flow / Revenue (2021) ?
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

64.317%

Repayment capacity (2021) ?
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

6.082

Asset age ratio (2021) ?
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

50.9%

Solvency indicators evolution
SARL MANUFACTURE D'ELECTRICITE MODERNE

Sector positioning

Debt ratio
316.98 2021
2018
2019
2021
Q1: -193.69
Med: 0.0
Q3: 252.12
Average

In 2021, the debt ratio of SARL MANUFACTURE D'ELECTR... (316.98) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
23.39% 2021
2018
2019
2021
Q1: -3.82%
Med: 9.69%
Q3: 57.46%
Good +12 pts over 3 years

In 2021, the financial autonomy of SARL MANUFACTURE D'ELECTR... (23.4%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
6.08 years 2021
2018
2019
2021
Q1: -1.97 years
Med: 0.0 years
Q3: 6.86 years
Average

In 2021, the repayment capacity of SARL MANUFACTURE D'ELECTR... (6.08) 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 805.77. 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 19.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2021) ?
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

805.772

Interest coverage (2021) ?
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

19.186

Liquidity indicators evolution
SARL MANUFACTURE D'ELECTRICITE MODERNE

Sector positioning

Liquidity ratio
805.77 2021
2018
2019
2021
Q1: 74.2
Med: 252.51
Q3: 859.05
Good +46 pts over 3 years

In 2021, the liquidity ratio of SARL MANUFACTURE D'ELECTR... (805.77) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
19.19x 2021
2018
2019
2021
Q1: -0.45x
Med: 0.73x
Q3: 15.31x
Excellent

In 2021, the interest coverage of SARL MANUFACTURE D'ELECTR... (19.2x) 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: 185 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 196 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 238 days of revenue, i.e. 10 k€ to permanently finance. Over 2017-2021, WCR increased by +111%, requiring additional financing.

Operating WCR (2021) ?
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

10 382 €

Customer credit (2021) ?
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

185 j

Supplier credit (2021) ?
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

196 j

Inventory turnover (2021) ?
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 (2021) ?
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

238 j

WCR and payment terms evolution
SARL MANUFACTURE D'ELECTRICITE MODERNE

Positioning of SARL MANUFACTURE D'ELECTRICITE MODERNE in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SARL MANUFACTURE D'ELECTRICITE MODERNE is estimated at 21 443 € (range 2 939€ - 84 636€). With an EBITDA of 13 296€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
85 tx
2k€ 21k€ 84k€
21 443 € Range: 2 939€ - 84 636€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 296 € × 2.4x
Estimation 32 172 €
3 530€ - 120 715€
Revenue Multiple 30%
15 705 € × 0.69x
Estimation 10 865 €
2 139€ - 55 138€
Net Income Multiple 20%
3 642 € × 2.9x
Estimation 10 488 €
2 663€ - 38 689€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SARL MANUFACTURE D'ELECTRICITE MODERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SARL MANUFACTURE D'ELECTRICITE MODERNE

What is the revenue of SARL MANUFACTURE D'ELECTRICITE MODERNE ?

The revenue of SARL MANUFACTURE D'ELECTRICITE MODERNE in 2021 is 16 k€.

Is SARL MANUFACTURE D'ELECTRICITE MODERNE profitable?

Yes, SARL MANUFACTURE D'ELECTRICITE MODERNE generated a net profit of 4 k€ in 2021.

Where is the headquarters of SARL MANUFACTURE D'ELECTRICITE MODERNE ?

The headquarters of SARL MANUFACTURE D'ELECTRICITE MODERNE is located in AMBERT (63600), in the department Puy-de-Dome.

Where to find the tax return of SARL MANUFACTURE D'ELECTRICITE MODERNE ?

The tax return of SARL MANUFACTURE D'ELECTRICITE MODERNE 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 MANUFACTURE D'ELECTRICITE MODERNE operate?

SARL MANUFACTURE D'ELECTRICITE MODERNE operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.