MACIPALLE : revenue, balance sheet and financial ratios

MACIPALLE is a French company founded 36 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75008), this company of category PME shows in 2022 a revenue of 742 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - MACIPALLE (SIREN 351361308)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 742 395 € 167 340 € 304 487 € 334 720 € 257 825 € 223 041 € 260 311 €
Net income 575 896 € 764 567 € 471 202 € 119 101 € 99 409 € 139 111 € 143 066 € 104 214 € 43 706 € 52 840 €
EBITDA N/C N/C N/C 159 192 € 114 863 € 187 331 € 198 630 € 132 757 € 95 845 € 114 973 €
Net margin N/C N/C N/C 16.0% 59.4% 45.7% 42.7% 40.4% 19.6% 20.3%

Revenue and income statement

In 2025, MACIPALLE generates positive net income of 576 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 53 k€ -> 576 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

575 896 €

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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 4%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory.

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

3.591%

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

35.182%

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

21.1%

Solvency indicators evolution
MACIPALLE

Sector positioning

Debt ratio
3.59 2025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Good -11 pts over 3 years

In 2025, the debt ratio of MACIPALLE (3.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
35.18% 2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Average -17 pts over 3 years

In 2025, the financial autonomy of MACIPALLE (35.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 69.35. 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

69.352

Liquidity indicators evolution
MACIPALLE

Sector positioning

Liquidity ratio
69.35 2025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Watch -24 pts over 3 years

In 2025, the liquidity ratio of MACIPALLE (69.35) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

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
MACIPALLE

Positioning of MACIPALLE in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 557 transactions of similar company sales in 2025, the value of MACIPALLE is estimated at 3 253 190 € (range 1 840 199€ - 7 367 932€). 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
557 transactions
1840k€ 3253k€ 7367k€
3 253 190 € Range: 1 840 199€ - 7 367 932€
NAF 5 année 2025

Valuation method used

Net Income Multiple
575 896 € × 5.6x = 3 253 190 €
Range: 1 840 200€ - 7 367 932€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 557 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 (Restauration traditionnelle)

Compare MACIPALLE with other companies in the same sector:

Frequently asked questions about MACIPALLE

What is the revenue of MACIPALLE ?

The revenue of MACIPALLE in 2022 is 742 k€.

Is MACIPALLE profitable?

Yes, MACIPALLE generated a net profit of 576 k€ in 2025.

Where is the headquarters of MACIPALLE ?

The headquarters of MACIPALLE is located in PARIS (75008), in the department Paris.

Where to find the tax return of MACIPALLE ?

The tax return of MACIPALLE 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 MACIPALLE operate?

MACIPALLE operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.