SIREN : 351114764
MACELLUM is a French company founded 36 years ago, specialized in the sector Supermarchés. Based in PONT-A-MOUSSON (54700), this company of category PME shows in 2024 a revenue of 7.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 7 537 372 € | 7 737 379 € | 7 434 643 € | 7 541 460 € | 7 706 572 € | 8 022 357 € | 8 735 532 € | N/C | N/C |
| Net income | 77 893 € | -39 683 € | 50 137 € | 1 941 057 € | -260 637 € | -382 615 € | -329 480 € | -135 397 € | -95 819 € |
| EBITDA | 89 155 € | 24 551 € | -36 492 € | 122 561 € | -67 260 € | -180 573 € | -115 591 € | N/C | N/C |
| Net margin | 1.0% | -0.5% | 0.7% | 25.7% | -3.4% | -4.8% | -3.8% | N/C | N/C |
In 2024, MACELLUM achieves revenue of 7.5 M€. Activity remains stable over the period (CAGR: -2.4%). Slight decline of -3% vs 2023. After deducting consumption (6.0 M€), gross margin stands at 1.5 M€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 89 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 1.0% of revenue. This profit can be retained or distributed to shareholders.
7 537 372 €
1 510 195 €
89 155 €
-62 190 €
77 893 €
1.2%
The debt ratio (= Financial debt / Equity x 100) stands at 166%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
165.725%
24.811%
2.369%
5.247
29.3%
In 2024, the debt ratio of MACELLUM (165.72) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of MACELLUM (24.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MACELLUM (5.25) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 206.67. 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 21.2x. Operating income very largely covers interest expenses: high safety margin.
206.668
21.235
In 2024, the liquidity ratio of MACELLUM (206.67) 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 2024, the interest coverage of MACELLUM (21.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 26 days. Inventory turnover is 49 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 51 days of revenue, i.e. 1.1 M€ to permanently finance.
1 073 246 €
5 j
31 j
49 j
51 j
Based on 551 transactions of similar company sales in 2024, the value of MACELLUM is estimated at 821 405 € (range 397 062€ - 1 608 676€). With an EBITDA of 89 155€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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 551 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 MACELLUM with other companies in the same sector:
The revenue of MACELLUM in 2024 is 7.5 M€.
Yes, MACELLUM generated a net profit of 78 k€ in 2024.
The headquarters of MACELLUM is located in PONT-A-MOUSSON (54700), in the department Meurthe-et-Moselle.
The tax return of MACELLUM 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).
MACELLUM operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.