M A C 2 - SIDEM S.A. : revenue, balance sheet and financial ratios

M A C 2 - SIDEM S.A. is a French company founded 62 years ago, specialized in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. . Based in REIMS (51100), this company of category ETI shows in 2024 a revenue of 25.9 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 - M A C 2 - SIDEM S.A. (SIREN 336480405)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 897 137 € 27 769 764 € 24 535 305 € 22 156 563 € 20 918 408 € 23 500 119 € 22 903 857 € 21 777 595 € 21 314 654 €
Net income 2 280 551 € 3 309 414 € 2 449 436 € 2 245 602 € 2 306 217 € 1 860 377 € 2 101 228 € 1 998 838 € 1 761 925 €
EBITDA 4 095 052 € 6 991 102 € 4 400 946 € 3 487 518 € 3 526 126 € 3 123 955 € 3 679 120 € 3 235 948 € 2 833 157 €
Net margin 8.8% 11.9% 10.0% 10.1% 11.0% 7.9% 9.2% 9.2% 8.3%

Revenue and income statement

In 2024, M A C 2 - SIDEM S.A. achieves revenue of 25.9 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Slight decline of -7% vs 2023. After deducting consumption (6.0 M€), gross margin stands at 19.9 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.1 M€, representing 15.8% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -41%, reducing margin by 9.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 897 137 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

19 921 850 €

EBITDA (2024) ?
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

4 095 052 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

2 408 993 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 280 551 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

15.8%

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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 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.1% 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 (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.186%

Financial autonomy (2024) ?
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

28.505%

Cash flow / Revenue (2024) ?
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

11.125%

Repayment capacity (2024) ?
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

0.053

Asset age ratio (2024) ?
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

19.9%

Solvency indicators evolution
M A C 2 - SIDEM S.A.

Sector positioning

Debt ratio
4.19 2024
2022
2023
2024
Q1: -100.0
Med: 0.64
Q3: 140.56
Average -24 pts over 3 years

In 2024, the debt ratio of M A C 2 - SIDEM S.A. (4.19) 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
28.5% 2024
2022
2023
2024
Q1: 0.16%
Med: 27.61%
Q3: 57.05%
Good

In 2024, the financial autonomy of M A C 2 - SIDEM S.A. (28.5%) 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.

Repayment capacity
0.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 1.47 years
Q3: 3.37 years
Good -13 pts over 3 years

In 2024, the repayment capacity of M A C 2 - SIDEM S.A. (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.03. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

140.029

Interest coverage (2024) ?
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

0.111

Liquidity indicators evolution
M A C 2 - SIDEM S.A.

Sector positioning

Liquidity ratio
140.03 2024
2022
2023
2024
Q1: 5.79
Med: 108.88
Q3: 285.52
Good -10 pts over 3 years

In 2024, the liquidity ratio of M A C 2 - SIDEM S.A. (140.03) 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.

Interest coverage
0.11x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.31x
Q3: 3.91x
Average +9 pts over 3 years

In 2024, the interest coverage of M A C 2 - SIDEM S.A. (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 101 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 111 days of revenue, i.e. 8.0 M€ to permanently finance. Over 2016-2024, WCR increased by +118%, requiring additional financing.

Operating WCR (2024) ?
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

7 976 577 €

Customer credit (2024) ?
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

67 j

Supplier credit (2024) ?
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

101 j

Inventory turnover (2024) ?
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 (2024) ?
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

111 j

WCR and payment terms evolution
M A C 2 - SIDEM S.A.

Positioning of M A C 2 - SIDEM S.A. in its sector

Comparison with sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (38 transactions). This range of 9 357 073€ to 16 622 274€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
9357k€ 10051k€ 16622k€
10 051 850 € Range: 9 357 073€ - 16 622 274€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 38 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 (Location et location-bail d'autres machines, équipements et biens matériels n.c.a. )

Compare M A C 2 - SIDEM S.A. with other companies in the same sector:

Voir toutes les statistiques du secteur Location et location-bail d'autres machines, équipements et biens matériels n.c.a.

Frequently asked questions about M A C 2 - SIDEM S.A.

What is the revenue of M A C 2 - SIDEM S.A. ?

The revenue of M A C 2 - SIDEM S.A. in 2024 is 25.9 M€.

Is M A C 2 - SIDEM S.A. profitable?

Yes, M A C 2 - SIDEM S.A. generated a net profit of 2.3 M€ in 2024.

Where is the headquarters of M A C 2 - SIDEM S.A. ?

The headquarters of M A C 2 - SIDEM S.A. is located in REIMS (51100), in the department Marne.

Where to find the tax return of M A C 2 - SIDEM S.A. ?

The tax return of M A C 2 - SIDEM S.A. 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 M A C 2 - SIDEM S.A. operate?

M A C 2 - SIDEM S.A. operates in the sector Location et location-bail d'autres machines, équipements et biens matériels n.c.a. (NAF code 77.39Z). See the 'Sector positioning' section above to compare the company with its competitors.