SIREN : 399132307
ETS MACHEBOEUF is a French company founded 31 years ago, specialized in the sector Services funéraires. Based in AIGUEPERSE (63260), this company of category ETI shows in 2024 a revenue of 1.2 M€. 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 227 497 € | 1 267 184 € | 1 224 489 € | 1 130 226 € | 1 135 240 € | 1 151 427 € | 1 100 225 € | 1 151 493 € | 1 124 031 € |
| Net income | -56 973 € | -36 790 € | 84 559 € | 54 574 € | 62 021 € | 9 586 € | 35 676 € | 81 072 € | 78 343 € |
| EBITDA | -122 085 € | -70 220 € | 112 503 € | 94 388 € | 86 936 € | 56 609 € | 54 477 € | 104 898 € | 115 852 € |
| Net margin | -4.6% | -2.9% | 6.9% | 4.8% | 5.5% | 0.8% | 3.2% | 7.0% | 7.0% |
In 2024, ETS MACHEBOEUF achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Slight decline of -3% vs 2023. After deducting consumption (127 k€), gross margin stands at 1.1 M€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -122 k€, representing -9.9% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -74%, reducing margin by 4.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -57 k€ (-4.6% of revenue), which will impact equity.
1 227 497 €
1 100 355 €
-122 085 €
-53 183 €
-56 973 €
-9.9%
The debt ratio (= Financial debt / Equity x 100) stands at 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
57.805%
53.566%
-10.685%
-2.877
22.2%
In 2024, the debt ratio of ETS MACHEBOEUF (57.80) 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 2024, the financial autonomy of ETS MACHEBOEUF (53.6%) 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.
In 2024, the repayment capacity of ETS MACHEBOEUF (-2.88) 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 239.01. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
239.007
-7.584
In 2024, the liquidity ratio of ETS MACHEBOEUF (239.01) 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.
In 2024, the interest coverage of ETS MACHEBOEUF (-7.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 23 days of gap between collections and payments. Inventory turnover is 51 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 88 days of revenue, i.e. 301 k€ to permanently finance. Over 2016-2024, WCR increased by +41%, requiring additional financing.
301 056 €
47 j
24 j
51 j
88 j
Based on 108 transactions of similar company sales (all years), the value of ETS MACHEBOEUF is estimated at 444 141 € (range 159 393€ - 671 458€). The price/revenue ratio is 0.36x (conservative valuation). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 108 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 ETS MACHEBOEUF with other companies in the same sector:
The revenue of ETS MACHEBOEUF in 2024 is 1.2 M€.
ETS MACHEBOEUF recorded a net loss in 2024.
The headquarters of ETS MACHEBOEUF is located in AIGUEPERSE (63260), in the department Puy-de-Dome.
The tax return of ETS MACHEBOEUF 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).
ETS MACHEBOEUF operates in the sector Services funéraires (NAF code 96.03Z). See the 'Sector positioning' section above to compare the company with its competitors.