SARL MICHENEAU ET FILS : revenue, balance sheet and financial ratios

SARL MICHENEAU ET FILS is a French company founded 23 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in CERIZAY (79140), this company of category PME shows in 2022 a revenue of 7.8 M€. 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 MICHENEAU ET FILS (SIREN 443679436)
Indicator 2024 2023 2022 2021 2019 2018 2017 2016 2015
Revenue N/C N/C 7 801 409 € N/C N/C N/C N/C N/C 6 145 878 €
Net income 158 397 € 226 180 € 244 071 € 171 154 € 72 363 € 54 556 € 61 605 € 59 934 € 144 468 €
EBITDA N/C N/C 289 288 € N/C N/C N/C N/C N/C 161 006 €
Net margin N/C N/C 3.1% N/C N/C N/C N/C N/C 2.4%

Revenue and income statement

In 2024, SARL MICHENEAU ET FILS generates positive net income of 158 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 144 k€ -> 158 k€.

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

158 397 €

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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 140%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

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

140.259%

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

22.753%

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

35.0%

Solvency indicators evolution
SARL MICHENEAU ET FILS

Sector positioning

Debt ratio
140.26 2024
2022
2023
2024
Q1: 6.16
Med: 21.72
Q3: 62.74
Watch

In 2024, the debt ratio of SARL MICHENEAU ET FILS (140.26) 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
22.75% 2024
2022
2023
2024
Q1: 28.41%
Med: 45.6%
Q3: 59.58%
Watch

In 2024, the financial autonomy of SARL MICHENEAU ET FILS (22.8%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
1.85 years 2022
2022
Q1: 0.1 years
Med: 0.88 years
Q3: 2.43 years
Average

In 2022, the repayment capacity of SARL MICHENEAU ET FILS (1.85) 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 149.20. 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

149.201

Liquidity indicators evolution
SARL MICHENEAU ET FILS

Sector positioning

Liquidity ratio
149.2 2024
2022
2023
2024
Q1: 148.68
Med: 206.0
Q3: 307.91
Average

In 2024, the liquidity ratio of SARL MICHENEAU ET FILS (149.20) 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
0.56x 2022
2022
Q1: 0.0x
Med: 0.93x
Q3: 3.14x
Average

In 2022, the interest coverage of SARL MICHENEAU ET FILS (0.6x) 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.

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

0 €

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

0 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 and payment terms evolution
SARL MICHENEAU ET FILS

Positioning of SARL MICHENEAU ET FILS in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SARL MICHENEAU ET FILS is estimated at 385 940 € (range 181 815€ - 1 197 177€). 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
117 transactions
181k€ 385k€ 1197k€
385 940 € Range: 181 815€ - 1 197 177€
NAF 5 année 2024

Valuation method used

Net Income Multiple
158 397 € × 2.4x = 385 941 €
Range: 181 816€ - 1 197 178€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Commerces de détail de charbons et combustibles)

Compare SARL MICHENEAU ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SARL MICHENEAU ET FILS

What is the revenue of SARL MICHENEAU ET FILS ?

The revenue of SARL MICHENEAU ET FILS in 2022 is 7.8 M€.

Is SARL MICHENEAU ET FILS profitable?

Yes, SARL MICHENEAU ET FILS generated a net profit of 158 k€ in 2024.

Where is the headquarters of SARL MICHENEAU ET FILS ?

The headquarters of SARL MICHENEAU ET FILS is located in CERIZAY (79140), in the department Deux-Sevres.

Where to find the tax return of SARL MICHENEAU ET FILS ?

The tax return of SARL MICHENEAU ET FILS 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 MICHENEAU ET FILS operate?

SARL MICHENEAU ET FILS operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.