Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2011-01-03 (15 years)Status: ActiveBusiness sector: Construction de maisons individuellesLocation: SAINT-ANDRE (97440), La Reunion
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
MACAZ : revenue, balance sheet and financial ratios
MACAZ is a French company
founded 15 years ago,
specialized in the sector Construction de maisons individuelles.
Based in SAINT-ANDRE (97440),
this company of category PME
shows in 2015 a revenue of 1.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, MACAZ generates positive net income of 121 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2025: 128 k€ -> 121 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
121 316 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
49.399%
Financial autonomy (2025)
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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
42.533%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
7.652
112.715
156.468
93.617
69.779
118.243
110.085
102.774
80.325
49.399
Financial autonomy
60.79
29.128
18.191
26.552
27.903
28.536
31.359
33.58
35.554
42.533
Repayment capacity
0.143
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
7.708%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
49.42025
2023
2024
2025
Q1: 0.61
Med: 12.76
Q3: 36.19
Watch
In 2025, the debt ratio of MACAZ (49.40) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
42.53%2025
2023
2024
2025
Q1: 16.67%
Med: 36.28%
Q3: 57.14%
Good
In 2025, the financial autonomy of MACAZ (42.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 206.30. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
206.299
Liquidity indicators evolution MACAZ
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
231.787
245.41
169.79
185.931
177.306
219.254
230.413
247.3
228.27
206.299
Interest coverage
0.969
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
206.32025
2023
2024
2025
Q1: 139.03
Med: 206.3
Q3: 306.63
Good-16 pts over 3 years
In 2025, the liquidity ratio of MACAZ (206.30) 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 (2025)
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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 (2025)
?
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 (2025)
?
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 (2025)
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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 MACAZ
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2017
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
264 093 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
0
Customer payment term (days)
40
0
0
0
0
0
0
0
0
0
Supplier payment term (days)
16
0
0
0
0
0
0
0
0
0
Positioning of MACAZ in its sector
Comparison with sector Construction de maisons individuelles
Valuation estimate
Based on 113 transactions of similar company sales
(all years),
the value of MACAZ is estimated at
301 140 €
(range 102 088€ - 971 099€).
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 value2025
113 transactions
102k€301k€971k€
301 140 €Range: 102 088€ - 971 099€
NAF 5 all-time
Valuation method used
Net Income Multiple
121 316 €
×
2.5x
=301 141 €
Range: 102 089€ - 971 099€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)
Compare MACAZ with other companies in the same sector:
Yes, MACAZ generated a net profit of 121 k€ in 2025.
Where is the headquarters of MACAZ ?
The headquarters of MACAZ is located in SAINT-ANDRE (97440), in the department La Reunion.
Where to find the tax return of MACAZ ?
The tax return of MACAZ 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 MACAZ operate?
MACAZ operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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