MACON DIFFUSION : revenue, balance sheet and financial ratios

MACON DIFFUSION is a French company founded 11 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BEAUREGARD-VENDON (63460), this company of category PME shows in 2022 a revenue of 1.2 M€. 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 - MACON DIFFUSION (SIREN 808659817)
Indicator 2023 2022 2021 2019 2018 2017 2016
Revenue N/C 1 214 714 € N/C N/C N/C 1 405 275 € 1 492 223 €
Net income -86 984 € 8 620 € 6 550 € 1 386 € -29 828 € 719 € 9 366 €
EBITDA N/C 89 527 € N/C N/C N/C 112 643 € 120 628 €
Net margin N/C 0.7% N/C N/C N/C 0.1% 0.6%

Revenue and income statement

In 2023, MACON DIFFUSION records a net loss of 87 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-86 984 €

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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 388%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

387.572%

Financial autonomy (2023) ?
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

14.681%

Asset age ratio (2023) ?
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

32.4%

Solvency indicators evolution
MACON DIFFUSION

Sector positioning

Debt ratio
387.57 2023
2021
2022
2023
Q1: 1.29
Med: 27.29
Q3: 89.36
Watch

In 2023, the debt ratio of MACON DIFFUSION (387.57) 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
14.68% 2023
2021
2022
2023
Q1: 11.04%
Med: 33.38%
Q3: 56.63%
Average

In 2023, the financial autonomy of MACON DIFFUSION (14.7%) 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
6.81 years 2022
2022
Q1: 0.0 years
Med: 0.64 years
Q3: 3.61 years
Watch

In 2022, the repayment capacity of MACON DIFFUSION (6.81) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 217.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

217.552

Liquidity indicators evolution
MACON DIFFUSION

Sector positioning

Liquidity ratio
217.55 2023
2021
2022
2023
Q1: 145.17
Med: 221.48
Q3: 355.9
Average

In 2023, the liquidity ratio of MACON DIFFUSION (217.55) 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
4.46x 2022
2022
Q1: 0.0x
Med: 0.46x
Q3: 3.46x
Excellent

In 2022, the interest coverage of MACON DIFFUSION (4.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
MACON DIFFUSION

Positioning of MACON DIFFUSION in its sector

Comparison with sector Commerce de détail d'autres équipements du foyer

Similar companies (Commerce de détail d'autres équipements du foyer)

Compare MACON DIFFUSION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer

Frequently asked questions about MACON DIFFUSION

What is the revenue of MACON DIFFUSION ?

The revenue of MACON DIFFUSION in 2022 is 1.2 M€.

Is MACON DIFFUSION profitable?

MACON DIFFUSION recorded a net loss in 2023.

Where is the headquarters of MACON DIFFUSION ?

The headquarters of MACON DIFFUSION is located in BEAUREGARD-VENDON (63460), in the department Puy-de-Dome.

Where to find the tax return of MACON DIFFUSION ?

The tax return of MACON DIFFUSION 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 MACON DIFFUSION operate?

MACON DIFFUSION operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.