SIREN : 514823350
MACPHI DEVELOPPEMENTS is a French company founded 16 years ago, specialized in the sector Activités des sociétés holding. Based in AUBUSSON (23200), this company of category PME shows in 2024 a revenue of 551 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
| Indicator | 2024 | 2021 |
|---|---|---|
| Revenue | 551 498 € | 495 094 € |
| Net income | 1 089 513 € | 561 759 € |
| EBITDA | 26 € | 19 003 € |
| Net margin | 197.6% | 113.5% |
In 2024, MACPHI DEVELOPPEMENTS achieves revenue of 551 k€. Vs 2021, growth of +11% (495 k€ -> 551 k€). After deducting consumption (0 €), gross margin stands at 551 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 €, representing 0.0% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -100%, reducing margin by 3.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 197.6% of revenue. This profit can be retained or distributed to shareholders.
551 498 €
551 498 €
26 €
18 056 €
1 089 513 €
0.0%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 92%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 200.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.005%
91.789%
200.565%
0.028
In 2024, the debt ratio of MACPHI DEVELOPPEMENTS (1.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of MACPHI DEVELOPPEMENTS (91.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of MACPHI DEVELOPPEMENTS (0.03) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 222.41. 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 82161.5x. Operating income very largely covers interest expenses: high safety margin.
222.411
82161.538
In 2024, the liquidity ratio of MACPHI DEVELOPPEMENTS (222.41) 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.
In 2024, the interest coverage of MACPHI DEVELOPPEMENTS (82161.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 184 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 71 days. The gap of 113 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 61 days of revenue, i.e. 94 k€ to permanently finance.
93 622 €
184 j
71 j
0 j
61 j
Based on 54 transactions of similar company sales
in 2024,
the value of MACPHI DEVELOPPEMENTS is estimated at
415 604 €
(range 263 510€ - 1 743 309€).
With an EBITDA of 26€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 MACPHI DEVELOPPEMENTS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of MACPHI DEVELOPPEMENTS in 2024 is 551 k€.
Yes, MACPHI DEVELOPPEMENTS generated a net profit of 1.1 M€ in 2024.
The headquarters of MACPHI DEVELOPPEMENTS is located in AUBUSSON (23200), in the department Creuse.
The tax return of MACPHI DEVELOPPEMENTS 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).
MACPHI DEVELOPPEMENTS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.