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MACEJA : revenue, balance sheet and financial ratios

MACEJA is a French company founded 30 years ago, specialized in the sector Transports routiers de fret de proximité. Based in GRANDCHAMP-DES-FONTAINES (44119), this company of category PME shows in 2022 a revenue of 821 k€. 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 - MACEJA (SIREN 403100670)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 821 293 € N/C N/C N/C N/C N/C N/C
Net income 109 353 € 133 956 € 91 348 € 18 095 € 47 300 € 48 677 € 51 835 € 89 878 € 93 825 € 86 522 €
EBITDA N/C N/C N/C 40 935 € N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C 2.2% N/C N/C N/C N/C N/C N/C

Revenue and income statement

En 2025, MACEJA genera un resultado neto positivo de 109 k€. Evolución 2016-2025: 87 k€ -> 109 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

109 353 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 2%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 80%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

1.95%

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

80.14%

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

61.7%

Solvency indicators evolution
MACEJA

Sector positioning

Ratio de endeudamiento
1.95 2025
2023
2024
2025
Q1: 7.31
Med: 32.09
Q3: 77.74
Excelente

En 2025, el ratio de endeudamiento de MACEJA (1.95) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio mide el peso de la deuda en relación con el patrimonio. Un ratio bajo indica una estructura financiera sólida con poca dependencia de los acreedores.

Autonomía financiera
80.14% 2025
2023
2024
2025
Q1: 23.29%
Med: 38.74%
Q3: 57.08%
Excelente +12 pts over 3 years

En 2025, el autonomía financiera de MACEJA (80.1%) se sitúa en el top 25% del sector. Este ratio representa la parte del patrimonio en la financiación total. Alta autonomía refleja independencia financiera y capacidad para absorber choques.

Liquidity ratios

El ratio de liquidez se sitúa en 541.38. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

541.385

Liquidity indicators evolution
MACEJA

Sector positioning

Ratio de liquidez
541.38 2025
2023
2024
2025
Q1: 129.18
Med: 184.98
Q3: 283.91
Excelente

En 2025, el ratio de liquidez de MACEJA (541.38) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería.

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
MACEJA

Positioning of MACEJA in its sector

Comparison with sector Transports routiers de fret de proximité

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 83 109€ to 1 103 415€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
83k€ 470k€ 1103k€
470 740 € Range: 83 109€ - 1 103 415€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Transports routiers de fret de proximité)

Compare MACEJA with other companies in the same sector:

Frequently asked questions about MACEJA

What is the revenue of MACEJA ?

The revenue of MACEJA in 2022 is 821 k€.

Is MACEJA profitable?

Yes, MACEJA generated a net profit of 109 k€ in 2025.

Where is the headquarters of MACEJA ?

The headquarters of MACEJA is located in GRANDCHAMP-DES-FONTAINES (44119), in the department Loire-Atlantique.

Where to find the tax return of MACEJA ?

The tax return of MACEJA 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 MACEJA operate?

MACEJA operates in the sector Transports routiers de fret de proximité (NAF code 49.41B). See the 'Sector positioning' section above to compare the company with its competitors.