SIREN : 528079395
MACPREF is a French company founded 15 years ago, specialized in the sector Restauration de type rapide. Based in SARCELLES (95200), this company of category PME shows in 2022 a revenue of 3.3 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
| Indicator | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 3 340 580 € | 2 779 610 € | 2 215 644 € | 3 081 185 € | 2 837 027 € | 2 676 527 € | N/C |
| Net income | 16 282 € | 138 084 € | -18 492 € | 55 063 € | -30 728 € | 54 217 € | 64 984 € |
| EBITDA | 742 352 € | 735 156 € | 456 008 € | 670 419 € | 551 171 € | 631 408 € | N/C |
| Net margin | 0.5% | 5.0% | -0.8% | 1.8% | -1.1% | 2.0% | N/C |
In 2022, MACPREF achieves revenue of 3.3 M€. Revenue is growing positively over 7 years (CAGR: +4.5%). Vs 2021, growth of +20% (2.8 M€ -> 3.3 M€). After deducting consumption (914 k€), gross margin stands at 2.4 M€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 742 k€, representing 22.2% of revenue. Warning negative scissor effect: despite revenue change (+20%), EBITDA varies by +1%, reducing margin by 4.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.
3 340 580 €
2 426 587 €
742 352 €
8 852 €
16 282 €
21.7%
The debt ratio (= Financial debt / Equity x 100) stands at 326%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
325.543%
13.538%
3.36%
4.673
27.6%
In 2022, the debt ratio of MACPREF (325.54) 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 2022, the financial autonomy of MACPREF (13.5%) 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 2022, the repayment capacity of MACPREF (4.67) 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 141.75. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.
141.751
0.399
In 2022, the liquidity ratio of MACPREF (141.75) 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.
In 2022, the interest coverage of MACPREF (0.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. Excellent situation: suppliers finance 55 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 52 days of revenue, i.e. 480 k€ to permanently finance.
480 342 €
0 j
55 j
3 j
52 j
Based on 833 transactions of similar company sales in 2022, the value of MACPREF is estimated at 2 486 563 € (range 1 400 932€ - 4 282 397€). With an EBITDA of 742 352€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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.
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This estimate is based on the analysis of 833 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 MACPREF with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of MACPREF in 2022 is 3.3 M€.
Yes, MACPREF generated a net profit of 16 k€ in 2022.
The headquarters of MACPREF is located in SARCELLES (95200), in the department Val-d'Oise.
The tax return of MACPREF 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).
MACPREF operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.