SIREN : 752938969
LE MACIS is a French company founded 13 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75016), this company of category PME shows in 2021 a revenue of 156 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 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 156 168 € | 258 001 € | 392 731 € | 296 621 € | 191 238 € | 140 299 € |
| Net income | 21 765 € | -53 639 € | 2 472 € | 26 333 € | 10 460 € | 38 477 € |
| EBITDA | 33 582 € | -41 389 € | 8 617 € | 45 628 € | 45 697 € | 81 465 € |
| Net margin | 13.9% | -20.8% | 0.6% | 8.9% | 5.5% | 27.4% |
In 2021, LE MACIS achieves revenue of 156 k€. Revenue is growing positively over 6 years (CAGR: +2.2%). Significant drop of -39% vs 2020. After deducting consumption (56 k€), gross margin stands at 101 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 21.5% of revenue. Positive scissor effect: EBITDA margin improves by +37.5 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 22 k€, i.e. 13.9% of revenue. This profit can be retained or distributed to shareholders.
156 168 €
100 519 €
33 582 €
21 153 €
21 765 €
14.7%
The debt ratio (= Financial debt / Equity x 100) stands at 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 14.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
83.451%
46.704%
14.946%
4.963
24.1%
In 2021, the debt ratio of LE MACIS (83.45) 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 LE MACIS (46.7%) 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 2021, the repayment capacity of LE MACIS (4.96) 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 258.83. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
258.829
0.738
In 2021, the liquidity ratio of LE MACIS (258.83) 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 2021, the interest coverage of LE MACIS (0.7x) 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) 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: 70 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Inventory turnover is 25 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 25 days of revenue, i.e. 11 k€ to permanently finance. Notable WCR improvement over the period (-54%), freeing up cash.
10 997 €
0 j
70 j
25 j
25 j
Based on 663 transactions of similar company sales in 2021, the value of LE MACIS is estimated at 167 115 € (range 96 461€ - 304 240€). With an EBITDA of 33 582€, 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 LE MACIS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of LE MACIS in 2021 is 156 k€.
Yes, LE MACIS generated a net profit of 22 k€ in 2021.
The headquarters of LE MACIS is located in PARIS (75016), in the department Paris.
The tax return of LE MACIS 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).
LE MACIS operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.