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MAC MARCEL : revenue, balance sheet and financial ratios

MAC MARCEL is a French company founded 36 years ago, specialized in the sector Restauration traditionnelle. Based in SAINT-MALO (35400), this company of category PME shows in 2016 a revenue of 652 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

Financial history - MAC MARCEL (SIREN 378630487)
Indicator 2023 2021 2019 2016
Revenue N/C N/C N/C 651 628 €
Net income 115 287 € -4 962 € 82 915 € 126 056 €
EBITDA N/C N/C N/C 178 618 €
Net margin N/C N/C N/C 19.3%

Revenue and income statement

In 2023, MAC MARCEL generates positive net income of 115 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 126 k€ -> 115 k€.

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

115 287 €

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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 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

70.843%

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

50.941%

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

30.3%

Solvency indicators evolution
MAC MARCEL

Sector positioning

Debt ratio
70.84 2023
2019
2021
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average

In 2023, the debt ratio of MAC MARCEL (70.84) 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
50.94% 2023
2019
2021
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Good

In 2023, the financial autonomy of MAC MARCEL (50.9%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 180.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

180.726

Liquidity indicators evolution
MAC MARCEL

Sector positioning

Liquidity ratio
180.73 2023
2019
2021
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Good -7 pts over 3 years

In 2023, the liquidity ratio of MAC MARCEL (180.73) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
MAC MARCEL

Positioning of MAC MARCEL in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of MAC MARCEL is estimated at 780 904 € (range 354 990€ - 1 871 754€). 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.

Estimated enterprise value 2023
689 transactions
354k€ 780k€ 1871k€
780 904 € Range: 354 990€ - 1 871 754€
NAF 5 année 2023

Valuation method used

Net Income Multiple
115 287 € × 6.8x = 780 904 €
Range: 354 991€ - 1 871 755€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration traditionnelle)

Compare MAC MARCEL with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about MAC MARCEL

What is the revenue of MAC MARCEL ?

The revenue of MAC MARCEL in 2016 is 652 k€.

Is MAC MARCEL profitable?

Yes, MAC MARCEL generated a net profit of 115 k€ in 2023.

Where is the headquarters of MAC MARCEL ?

The headquarters of MAC MARCEL is located in SAINT-MALO (35400), in the department Ille-et-Vilaine.

Where to find the tax return of MAC MARCEL ?

The tax return of MAC MARCEL 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 MAC MARCEL operate?

MAC MARCEL operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.