MAGNIFICAT : revenue, balance sheet and financial ratios

MAGNIFICAT is a French company founded 13 years ago, specialized in the sector Programmation informatique. Based in VILLIERS-LE-BACLE (91190), this company of category PME shows in 2024 a revenue of 1 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 - MAGNIFICAT (SIREN 790058663)
Indicator 2024 2023
Revenue 1 119 € 1 020 €
Net income 571 € 572 €
EBITDA 571 € 572 €
Net margin 51.0% 56.1%

Revenue and income statement

In 2024, MAGNIFICAT achieves revenue of 1 k€. Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 1 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 571 €, representing 51.0% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -0%, reducing margin by 5.1 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 571 €, i.e. 51.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 119 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 119 €

EBITDA (2024) ?
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

571 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

571 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

571 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

51.0%

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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 100%. 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 51.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.406%

Financial autonomy (2024) ?
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

99.595%

Cash flow / Revenue (2024) ?
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

51.028%

Repayment capacity (2024) ?
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

0.117

Solvency indicators evolution
MAGNIFICAT

Sector positioning

Debt ratio
0.41 2024
2023
2024
Q1: 0.0
Med: 3.36
Q3: 42.51
Good

In 2024, the debt ratio of MAGNIFICAT (0.41) 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
99.59% 2024
2023
2024
Q1: 3.88%
Med: 34.74%
Q3: 63.98%
Excellent

In 2024, the financial autonomy of MAGNIFICAT (99.6%) 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.

Repayment capacity
0.12 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.39 years
Average +33 pts over 2 years

In 2024, the repayment capacity of MAGNIFICAT (0.12) 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.

Positioning of MAGNIFICAT in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of MAGNIFICAT is estimated at 971 € (range 433€ - 2 648€). With an EBITDA of 571€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (conservative valuation). 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 2024
120 transactions
0k€ 0k€ 2k€
971 € Range: 433€ - 2 648€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
571 € × 2.2x
Estimation 1 270 €
551€ - 3 493€
Revenue Multiple 30%
1 119 € × 0.27x
Estimation 304 €
172€ - 743€
Net Income Multiple 20%
571 € × 2.2x
Estimation 1 229 €
533€ - 3 394€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare MAGNIFICAT with other companies in the same sector:

Voir toutes les statistiques du secteur Programmation informatique

Frequently asked questions about MAGNIFICAT

What is the revenue of MAGNIFICAT ?

The revenue of MAGNIFICAT in 2024 is 1 k€.

Is MAGNIFICAT profitable?

Yes, MAGNIFICAT generated a net profit of 571€ in 2024.

Where is the headquarters of MAGNIFICAT ?

The headquarters of MAGNIFICAT is located in VILLIERS-LE-BACLE (91190), in the department Essonne.

Where to find the tax return of MAGNIFICAT ?

The tax return of MAGNIFICAT 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 MAGNIFICAT operate?

MAGNIFICAT operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.