UNION NOGENTAISE DE MANUTENTION : revenue, balance sheet and financial ratios

UNION NOGENTAISE DE MANUTENTION is a French company founded 14 years ago, specialized in the sector Services auxiliaires des transports par eau. Based in NOGENT-SUR-SEINE (10400), this company of category ETI shows in 2019 a revenue of 443 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 - UNION NOGENTAISE DE MANUTENTION (SIREN 534042890)
Indicator 2019 2018 2016
Revenue 443 208 € 650 106 € 389 662 €
Net income 7 136 € 10 813 € -10 216 €
EBITDA 238 382 € 234 758 € 147 224 €
Net margin 1.6% 1.7% -2.6%

Revenue and income statement

In 2019, UNION NOGENTAISE DE MANUTENTION achieves revenue of 443 k€. Revenue is growing positively over 3 years (CAGR: +4.4%). Significant drop of -32% vs 2018. After deducting consumption (-38 k€), gross margin stands at 481 k€, i.e. a rate of 108%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 238 k€, representing 53.8% of revenue. Positive scissor effect: EBITDA margin improves by +17.7 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 7 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

443 208 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

480 869 €

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

238 382 €

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

155 459 €

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

7 136 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

52.4%

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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 212%. 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 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 26.1% 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 (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

211.898%

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

23.556%

Cash flow / Revenue (2019) ?
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

26.095%

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

3.918

Asset age ratio (2019) ?
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

40.6%

Solvency indicators evolution
UNION NOGENTAISE DE MANUTENTION

Sector positioning

Debt ratio
211.9 2019
2016
2018
2019
Q1: 0.0
Med: 0.54
Q3: 47.81
Average

In 2019, the debt ratio of UNION NOGENTAISE DE MANUT... (211.90) 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
23.56% 2019
2016
2018
2019
Q1: 3.19%
Med: 29.64%
Q3: 61.45%
Average

In 2019, the financial autonomy of UNION NOGENTAISE DE MANUT... (23.6%) 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
3.92 years 2019
2016
2018
2019
Q1: -0.0 years
Med: 0.0 years
Q3: 1.23 years
Watch

In 2019, the repayment capacity of UNION NOGENTAISE DE MANUT... (3.92) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 135.09. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

135.092

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

1.066

Liquidity indicators evolution
UNION NOGENTAISE DE MANUTENTION

Sector positioning

Liquidity ratio
135.09 2019
2016
2018
2019
Q1: 106.76
Med: 177.25
Q3: 358.56
Average +17 pts over 3 years

In 2019, the liquidity ratio of UNION NOGENTAISE DE MANUT... (135.09) 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
1.07x 2019
2016
2018
2019
Q1: -0.06x
Med: 0.0x
Q3: 2.24x
Good -12 pts over 3 years

In 2019, the interest coverage of UNION NOGENTAISE DE MANUT... (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 309 days. Excellent situation: suppliers finance 249 days of the operating cycle (retail model). Inventory turnover is 31 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 91 days of revenue, i.e. 112 k€ to permanently finance. Over 2016-2019, WCR increased by +605%, requiring additional financing.

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

112 300 €

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

60 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

309 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

31 j

WCR in days of revenue (2019) ?
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

91 j

WCR and payment terms evolution
UNION NOGENTAISE DE MANUTENTION

Positioning of UNION NOGENTAISE DE MANUTENTION in its sector

Comparison with sector Services auxiliaires des transports par eau

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 25 475€ to 51 609€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2019
Indicative
25k€ 35k€ 51k€
35 082 € Range: 25 475€ - 51 609€
NAF 4 année 2019 Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Services auxiliaires des transports par eau)

Compare UNION NOGENTAISE DE MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports par eau

Frequently asked questions about UNION NOGENTAISE DE MANUTENTION

What is the revenue of UNION NOGENTAISE DE MANUTENTION ?

The revenue of UNION NOGENTAISE DE MANUTENTION in 2019 is 443 k€.

Is UNION NOGENTAISE DE MANUTENTION profitable?

Yes, UNION NOGENTAISE DE MANUTENTION generated a net profit of 7 k€ in 2019.

Where is the headquarters of UNION NOGENTAISE DE MANUTENTION ?

The headquarters of UNION NOGENTAISE DE MANUTENTION is located in NOGENT-SUR-SEINE (10400), in the department Aube.

Where to find the tax return of UNION NOGENTAISE DE MANUTENTION ?

The tax return of UNION NOGENTAISE DE MANUTENTION 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 UNION NOGENTAISE DE MANUTENTION operate?

UNION NOGENTAISE DE MANUTENTION operates in the sector Services auxiliaires des transports par eau (NAF code 52.22Z). See the 'Sector positioning' section above to compare the company with its competitors.