SIREN : 535406102
SUB MAN is a French company founded 14 years ago, specialized in the sector Restauration de type rapide. Based in ROUEN (76000), this company of category PME shows in 2021 a revenue of 352 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|
| Revenue | 351 970 € | 252 665 € | 316 611 € | 286 043 € | 285 223 € |
| Net income | 7 467 € | 52 987 € | 15 541 € | 22 508 € | 16 902 € |
| EBITDA | 44 837 € | 59 786 € | 58 995 € | 64 554 € | 61 473 € |
| Net margin | 2.1% | 21.0% | 4.9% | 7.9% | 5.9% |
In 2021, SUB MAN achieves revenue of 352 k€. Over the period 2017-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +5.4%. Vs 2020, growth of +39% (253 k€ -> 352 k€). After deducting consumption (119 k€), gross margin stands at 233 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 45 k€, representing 12.7% of revenue. Warning negative scissor effect: despite revenue change (+39%), EBITDA varies by -25%, reducing margin by 10.9 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 2.1% of revenue. This profit can be retained or distributed to shareholders.
351 970 €
233 168 €
44 837 €
34 471 €
7 467 €
12.0%
The debt ratio (= Financial debt / Equity x 100) stands at 977%. 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 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
977.255%
6.457%
-2.193%
-10.205
3.7%
In 2021, the debt ratio of SUB MAN (977.25) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2021, the financial autonomy of SUB MAN (6.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2021, the repayment capacity of SUB MAN (-10.21) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 39.74. 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 3.5x. Financial charges are adequately covered by operations.
39.743
3.513
In 2021, the liquidity ratio of SUB MAN (39.74) 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.
In 2021, the interest coverage of SUB MAN (3.5x) 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) 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: 32 days. Excellent situation: suppliers finance 32 days of the operating cycle (retail model). Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-8 days): operations structurally generate cash. Over 2017-2021, WCR increased by +28%, requiring additional financing.
-7 596 €
0 j
32 j
4 j
-8 j
Based on 663 transactions of similar company sales in 2021, the value of SUB MAN is estimated at 229 715 € (range 138 373€ - 409 430€). With an EBITDA of 44 837€, the sector multiple of 5.7x is applied. The price/revenue ratio is 0.87x (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.
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This estimate is based on the analysis of 663 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SUB MAN with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of SUB MAN in 2021 is 352 k€.
Yes, SUB MAN generated a net profit of 7 k€ in 2021.
The headquarters of SUB MAN is located in ROUEN (76000), in the department Seine-Maritime.
The tax return of SUB MAN 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).
SUB MAN operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.