SIREN : 384914891
MACAFI is a French company founded 34 years ago, specialized in the sector Hypermarchés. Based in SEVREMOINE (49230), this company of category PME shows in 2025 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 | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 250 000 € | 34 732 287 € | 32 936 248 € | 31 330 302 € | 29 367 868 € | 29 077 138 € | 27 145 704 € | 25 773 933 € | 24 631 926 € |
| Net income | 68 576 € | 651 662 € | 738 358 € | 551 004 € | 764 495 € | 435 183 € | 315 079 € | 605 430 € | 355 622 € |
| EBITDA | -2 290 234 € | 1 243 340 € | 1 412 723 € | 1 193 489 € | 1 570 679 € | 1 066 285 € | -518 180 € | 982 073 € | 534 111 € |
| Net margin | 5.5% | 1.9% | 2.2% | 1.8% | 2.6% | 1.5% | 1.2% | 2.3% | 1.4% |
In 2025, MACAFI achieves revenue of 1.2 M€. Revenue is declining over the period 2017-2025 (CAGR: -31.1%). Significant drop of -96% vs 2024. After deducting consumption (2.4 M€), gross margin stands at -1.2 M€, i.e. a rate of -95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.3 M€, representing -183.2% of revenue. Warning negative scissor effect: despite revenue change (-96%), EBITDA varies by -284%, reducing margin by 186.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 69 k€, i.e. 5.5% of revenue. This profit can be retained or distributed to shareholders.
1 250 000 €
-1 182 370 €
-2 290 234 €
-92 888 €
68 576 €
-183.2%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
0.616%
93.508%
-171.008%
-0.024
20.8%
In 2025, the debt ratio of MACAFI (0.62) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of MACAFI (93.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2025, the repayment capacity of MACAFI (-0.02) 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 1406.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1406.487
-2.137
In 2025, the liquidity ratio of MACAFI (1406.49) 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 2025, the interest coverage of MACAFI (-2.1x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 82 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Overall, WCR represents 744 days of revenue, i.e. 2.6 M€ to permanently finance. Over 2017-2025, WCR increased by +44%, requiring additional financing.
2 583 662 €
33 j
82 j
0 j
744 j
Based on 270 transactions of similar company sales in 2025, the value of MACAFI is estimated at 420 028 € (range 230 067€ - 823 638€). The price/revenue ratio is 0.33x (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.
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This estimate is based on the analysis of 270 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 MACAFI with other companies in the same sector:
The revenue of MACAFI in 2025 is 1.2 M€.
Yes, MACAFI generated a net profit of 69 k€ in 2025.
The headquarters of MACAFI is located in SEVREMOINE (49230), in the department Maine-et-Loire.
The tax return of MACAFI 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).
MACAFI operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.