MACE CLIMATISATION FROID OCEAN INDIEN : revenue, balance sheet and financial ratios

MACE CLIMATISATION FROID OCEAN INDIEN is a French company founded 17 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in SAINTE-MARIE (97438), this company of category PME shows in 2024 a revenue of 6.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - MACE CLIMATISATION FROID OCEAN INDIEN (SIREN 509947545)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 944 871 € 6 789 316 € 6 700 646 € 5 099 034 € 5 451 554 € 5 983 868 € 5 232 832 € 5 007 993 € 4 043 934 €
Net income 9 118 € 67 349 € 303 715 € 167 642 € 125 038 € 253 510 € 281 061 € 189 545 € 153 353 €
EBITDA 671 345 € 559 956 € 817 298 € 558 075 € 479 383 € 418 642 € 511 423 € 301 212 € 187 759 €
Net margin 0.1% 1.0% 4.5% 3.3% 2.3% 4.2% 5.4% 3.8% 3.8%

Revenue and income statement

In 2024, MACE CLIMATISATION FROID OCEAN INDIEN achieves revenue of 6.9 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2023: +2%. After deducting consumption (4.5 M€), gross margin stands at 2.5 M€, i.e. a rate of 35%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 671 k€, representing 9.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 0.1% 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

6 944 871 €

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

2 452 131 €

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

671 345 €

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

139 707 €

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

9 118 €

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

9.7%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

35.669%

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

46.758%

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

-0.416%

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

-32.72

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

43.2%

Solvency indicators evolution
MACE CLIMATISATION FROID OCEAN INDIEN

Sector positioning

Debt ratio
35.67 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +6 pts over 3 years

In 2024, the debt ratio of MACE CLIMATISATION FROID ... (35.67) 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
46.76% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average -10 pts over 3 years

In 2024, the financial autonomy of MACE CLIMATISATION FROID ... (46.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-32.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of MACE CLIMATISATION FROID ... (-32.72) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 238.23. 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 4.9x. Financial charges are adequately covered by operations.

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

238.231

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

4.9

Liquidity indicators evolution
MACE CLIMATISATION FROID OCEAN INDIEN

Sector positioning

Liquidity ratio
238.23 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average -17 pts over 3 years

In 2024, the liquidity ratio of MACE CLIMATISATION FROID ... (238.23) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.9x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Good +24 pts over 3 years

In 2024, the interest coverage of MACE CLIMATISATION FROID ... (4.9x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Favorable situation: supplier credit is longer than customer credit by 25 days. Inventory turnover is 153 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 246 days of revenue, i.e. 4.7 M€ to permanently finance. Over 2016-2024, WCR increased by +83%, 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

4 742 652 €

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

85 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

110 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

153 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

246 j

WCR and payment terms evolution
MACE CLIMATISATION FROID OCEAN INDIEN

Positioning of MACE CLIMATISATION FROID OCEAN INDIEN in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 659 441€ to 1 923 380€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
659k€ 995k€ 1923k€
995 831 € Range: 659 441€ - 1 923 380€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare MACE CLIMATISATION FROID OCEAN INDIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about MACE CLIMATISATION FROID OCEAN INDIEN

What is the revenue of MACE CLIMATISATION FROID OCEAN INDIEN ?

The revenue of MACE CLIMATISATION FROID OCEAN INDIEN in 2024 is 6.9 M€.

Is MACE CLIMATISATION FROID OCEAN INDIEN profitable?

Yes, MACE CLIMATISATION FROID OCEAN INDIEN generated a net profit of 9 k€ in 2024.

Where is the headquarters of MACE CLIMATISATION FROID OCEAN INDIEN ?

The headquarters of MACE CLIMATISATION FROID OCEAN INDIEN is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of MACE CLIMATISATION FROID OCEAN INDIEN ?

The tax return of MACE CLIMATISATION FROID OCEAN INDIEN 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 MACE CLIMATISATION FROID OCEAN INDIEN operate?

MACE CLIMATISATION FROID OCEAN INDIEN operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.