SIREN : 326802329
LA MACHONNERIE is a French company founded 43 years ago, specialized in the sector Restauration de type rapide. Based in LYON (69005), this company of category PME shows in 2024 a revenue of 1.6 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 | 1 648 439 € | 1 614 928 € | 1 436 431 € | 862 958 € | 780 371 € | 1 914 967 € | 1 624 794 € | 1 641 285 € | 1 657 163 € |
| Net income | 60 124 € | 162 407 € | 125 289 € | 156 078 € | -53 378 € | 209 955 € | 36 299 € | 44 864 € | 86 402 € |
| EBITDA | 93 018 € | 230 673 € | 177 975 € | 193 314 € | -34 782 € | 373 997 € | 133 449 € | 169 553 € | 229 357 € |
| Net margin | 3.6% | 10.1% | 8.7% | 18.1% | -6.8% | 11.0% | 2.2% | 2.7% | 5.2% |
In 2024, LA MACHONNERIE achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2023: +2%. After deducting consumption (418 k€), gross margin stands at 1.2 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 93 k€, representing 5.6% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -60%, reducing margin by 8.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 60 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
1 648 439 €
1 230 244 €
93 018 €
74 537 €
60 124 €
5.6%
The debt ratio (= Financial debt / Equity x 100) stands at 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
115.497%
33.678%
3.733%
7.017
12.8%
In 2024, the debt ratio of LA MACHONNERIE (115.50) 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 LA MACHONNERIE (33.7%) 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 LA MACHONNERIE (7.02) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 227.16. 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 15.8x. Operating income very largely covers interest expenses: high safety margin.
227.165
15.771
In 2024, the liquidity ratio of LA MACHONNERIE (227.16) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of LA MACHONNERIE (15.8x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 16 days of revenue, i.e. 72 k€ to permanently finance. Over 2016-2024, WCR increased by +40%, requiring additional financing.
71 674 €
2 j
68 j
13 j
16 j
Based on 698 transactions of similar company sales in 2024, the value of LA MACHONNERIE is estimated at 616 470 € (range 329 108€ - 1 097 919€). With an EBITDA of 93 018€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 LA MACHONNERIE with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of LA MACHONNERIE in 2024 is 1.6 M€.
Yes, LA MACHONNERIE generated a net profit of 60 k€ in 2024.
The headquarters of LA MACHONNERIE is located in LYON (69005), in the department Rhone.
The tax return of LA MACHONNERIE 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).
LA MACHONNERIE 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.