MACONNERIE GENERALE CHAMPAGNE ARDENNES : revenue, balance sheet and financial ratios

MACONNERIE GENERALE CHAMPAGNE ARDENNES is a French company founded 19 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in WITRY-LES-REIMS (51420), this company of category PME shows in 2017 a revenue of 950 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 - MACONNERIE GENERALE CHAMPAGNE ARDENNES (SIREN 489997700)
Indicator 2017 2016
Revenue 950 069 € 892 934 €
Net income 2 055 € 17 829 €
EBITDA 42 416 € 32 555 €
Net margin 0.2% 2.0%

Revenue and income statement

In 2017, MACONNERIE GENERALE CHAMPAGNE ARDENNES achieves revenue of 950 k€. Vs 2016: +6%. After deducting consumption (358 k€), gross margin stands at 592 k€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 42 k€, representing 4.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

950 069 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

591 862 €

EBITDA (2017) ?
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

42 416 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 302 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 055 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.5%

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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 0%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.1%

Financial autonomy (2017) ?
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

47.592%

Cash flow / Revenue (2017) ?
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

0.123%

Repayment capacity (2017) ?
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

0.13

Asset age ratio (2017) ?
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

41.5%

Solvency indicators evolution
MACONNERIE GENERALE CHAMPAGNE ARDENNES

Sector positioning

Debt ratio
0.1 2017
2016
2017
Q1: 0.65
Med: 14.35
Q3: 53.81
Excellent -15 pts over 2 years

In 2017, the debt ratio of MACONNERIE GENERALE CHAMP... (0.10) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
47.59% 2017
2016
2017
Q1: 7.66%
Med: 27.63%
Q3: 49.57%
Good

In 2017, the financial autonomy of MACONNERIE GENERALE CHAMP... (47.6%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.13 years 2017
2016
2017
Q1: 0.0 years
Med: 0.06 years
Q3: 0.97 years
Average -23 pts over 2 years

In 2017, the repayment capacity of MACONNERIE GENERALE CHAMP... (0.13) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 182.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

182.736

Interest coverage (2017) ?
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

0.0

Liquidity indicators evolution
MACONNERIE GENERALE CHAMPAGNE ARDENNES

Sector positioning

Liquidity ratio
182.74 2017
2016
2017
Q1: 121.39
Med: 167.18
Q3: 253.86
Good -6 pts over 2 years

In 2017, the liquidity ratio of MACONNERIE GENERALE CHAMP... (182.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.18x
Q3: 2.5x
Average

In 2017, the interest coverage of MACONNERIE GENERALE CHAMP... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 12 days of gap between collections and payments. Overall, WCR represents 86 days of revenue, i.e. 227 k€ to permanently finance.

Operating WCR (2017) ?
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

227 475 €

Customer credit (2017) ?
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

72 j

Supplier credit (2017) ?
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

60 j

Inventory turnover (2017) ?
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 in days of revenue (2017) ?
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

86 j

WCR and payment terms evolution
MACONNERIE GENERALE CHAMPAGNE ARDENNES

Positioning of MACONNERIE GENERALE CHAMPAGNE ARDENNES in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 50 130€ to 158 005€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
50k€ 94k€ 158k€
94 699 € Range: 50 130€ - 158 005€
NAF 5 année 2017

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare MACONNERIE GENERALE CHAMPAGNE ARDENNES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about MACONNERIE GENERALE CHAMPAGNE ARDENNES

What is the revenue of MACONNERIE GENERALE CHAMPAGNE ARDENNES ?

The revenue of MACONNERIE GENERALE CHAMPAGNE ARDENNES in 2017 is 950 k€.

Is MACONNERIE GENERALE CHAMPAGNE ARDENNES profitable?

Yes, MACONNERIE GENERALE CHAMPAGNE ARDENNES generated a net profit of 2 k€ in 2017.

Where is the headquarters of MACONNERIE GENERALE CHAMPAGNE ARDENNES ?

The headquarters of MACONNERIE GENERALE CHAMPAGNE ARDENNES is located in WITRY-LES-REIMS (51420), in the department Marne.

Where to find the tax return of MACONNERIE GENERALE CHAMPAGNE ARDENNES ?

The tax return of MACONNERIE GENERALE CHAMPAGNE ARDENNES 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 MACONNERIE GENERALE CHAMPAGNE ARDENNES operate?

MACONNERIE GENERALE CHAMPAGNE ARDENNES operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.