ENTREPRISE MARIGNANAIS MACONNERI GENERAL : revenue, balance sheet and financial ratios

ENTREPRISE MARIGNANAIS MACONNERI GENERAL is a French company founded 44 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MARIGNANE (13700), this company of category PME shows in 2023 a revenue of 6.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - ENTREPRISE MARIGNANAIS MACONNERI GENERAL (SIREN 324344985)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 025 305 € 4 237 446 € 4 226 711 € 6 446 748 € 8 541 180 € 6 761 683 € 10 715 540 € 9 314 469 €
Net income 86 461 € -318 701 € 687 € 44 880 € 106 583 € 141 078 € 113 762 € 230 129 €
EBITDA 222 232 € -258 836 € 157 319 € 185 933 € 215 589 € 114 020 € 31 819 € 337 519 €
Net margin 1.4% -7.5% 0.0% 0.7% 1.2% 2.1% 1.1% 2.5%

Revenue and income statement

In 2023, ENTREPRISE MARIGNANAIS MACONNERI GENERAL achieves revenue of 6.0 M€. Revenue is declining over the period 2016-2023 (CAGR: -6.0%). Vs 2022, growth of +42% (4.2 M€ -> 6.0 M€). After deducting consumption (1.1 M€), gross margin stands at 4.9 M€, i.e. a rate of 82%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 222 k€, representing 3.7% of revenue. Positive scissor effect: EBITDA margin improves by +9.8 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 86 k€, i.e. 1.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 025 305 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 925 771 €

EBITDA (2023) ?
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

222 232 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

94 588 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

86 461 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 340%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

340.026%

Financial autonomy (2023) ?
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

9.478%

Cash flow / Revenue (2023) ?
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

1.042%

Repayment capacity (2023) ?
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

9.761

Asset age ratio (2023) ?
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

4.2%

Solvency indicators evolution
ENTREPRISE MARIGNANAIS MACONNERI GENERAL

Sector positioning

Debt ratio
340.03 2023
2021
2022
2023
Q1: 0.97
Med: 19.39
Q3: 59.23
Watch

In 2023, the debt ratio of ENTREPRISE MARIGNANAIS MA... (340.03) 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
9.48% 2023
2021
2022
2023
Q1: 9.04%
Med: 30.13%
Q3: 51.01%
Average -28 pts over 3 years

In 2023, the financial autonomy of ENTREPRISE MARIGNANAIS MA... (9.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
9.76 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.08 years
Q3: 1.21 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of ENTREPRISE MARIGNANAIS MA... (9.76) 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 136.28. 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 1.5x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

136.282

Interest coverage (2023) ?
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

1.519

Liquidity indicators evolution
ENTREPRISE MARIGNANAIS MACONNERI GENERAL

Sector positioning

Liquidity ratio
136.28 2023
2021
2022
2023
Q1: 135.55
Med: 191.22
Q3: 292.99
Average -35 pts over 3 years

In 2023, the liquidity ratio of ENTREPRISE MARIGNANAIS MA... (136.28) 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
1.52x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.04x
Q3: 2.06x
Good

In 2023, the interest coverage of ENTREPRISE MARIGNANAIS MA... (1.5x) 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: 133 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 87 days. The gap of 46 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 150 days of revenue, i.e. 2.5 M€ to permanently finance.

Operating WCR (2023) ?
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

2 508 877 €

Customer credit (2023) ?
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

133 j

Supplier credit (2023) ?
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

87 j

Inventory turnover (2023) ?
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

11 j

WCR in days of revenue (2023) ?
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

150 j

WCR and payment terms evolution
ENTREPRISE MARIGNANAIS MACONNERI GENERAL

Positioning of ENTREPRISE MARIGNANAIS MACONNERI GENERAL in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 218 706€ to 1 014 828€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
218k€ 268k€ 1014k€
268 025 € Range: 218 706€ - 1 014 828€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare ENTREPRISE MARIGNANAIS MACONNERI GENERAL with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about ENTREPRISE MARIGNANAIS MACONNERI GENERAL

What is the revenue of ENTREPRISE MARIGNANAIS MACONNERI GENERAL ?

The revenue of ENTREPRISE MARIGNANAIS MACONNERI GENERAL in 2023 is 6.0 M€.

Is ENTREPRISE MARIGNANAIS MACONNERI GENERAL profitable?

Yes, ENTREPRISE MARIGNANAIS MACONNERI GENERAL generated a net profit of 86 k€ in 2023.

Where is the headquarters of ENTREPRISE MARIGNANAIS MACONNERI GENERAL ?

The headquarters of ENTREPRISE MARIGNANAIS MACONNERI GENERAL is located in MARIGNANE (13700), in the department Bouches-du-Rhone.

Where to find the tax return of ENTREPRISE MARIGNANAIS MACONNERI GENERAL ?

The tax return of ENTREPRISE MARIGNANAIS MACONNERI GENERAL 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 ENTREPRISE MARIGNANAIS MACONNERI GENERAL operate?

ENTREPRISE MARIGNANAIS MACONNERI GENERAL operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.