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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.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MACAZ (SIREN 529628109)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2015
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C 1 821 585 €
Net income 121 316 € 54 190 € 23 537 € 70 369 € 81 802 € 136 227 € 56 435 € -66 292 € 71 839 € 127 798 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C 145 845 €
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C 7.0%

Revenue and income statement

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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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 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) ?
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) ?
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) ?
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

35.7%

Solvency indicators evolution
MACAZ

Sector positioning

Debt ratio
49.4 2025
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) ?
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

Sector positioning

Liquidity ratio
206.3 2025
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) ?
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) ?
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

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 value 2025
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:

Frequently asked questions about MACAZ

What is the revenue of MACAZ ?

The revenue of MACAZ in 2015 is 1.8 M€.

Is MACAZ profitable?

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.