MAKINA CORPUS TERRITOIRES : revenue, balance sheet and financial ratios

MAKINA CORPUS TERRITOIRES is a French company founded 25 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in TOULOUSE (31400), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MAKINA CORPUS TERRITOIRES (SIREN 437582422)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 081 569 € N/C N/C 735 820 € 770 618 € 745 708 € 833 286 €
Net income 126 755 € 54 293 € 1 750 € -118 429 € -14 544 € 22 060 € 46 733 €
EBITDA -68 667 € N/C N/C -232 034 € -52 445 € -57 337 € -163 321 €
Net margin 11.7% N/C N/C -16.1% -1.9% 3.0% 5.6%

Revenue and income statement

In 2024, MAKINA CORPUS TERRITOIRES achieves revenue of 1.1 M€. Revenue is growing positively over 7 years (CAGR: +4.4%). After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -69 k€, representing -6.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 127 k€, i.e. 11.7% 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

1 081 569 €

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

1 081 569 €

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

-68 667 €

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

-71 786 €

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

126 755 €

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

-6.3%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.0% 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

50.277%

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

17.39%

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

11.958%

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

0.541

Asset age ratio (2024) ?
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

8.2%

Solvency indicators evolution
MAKINA CORPUS TERRITOIRES

Sector positioning

Debt ratio
50.28 2024
2022
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Average +50 pts over 3 years

In 2024, the debt ratio of MAKINA CORPUS TERRITOIRES (50.28) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
17.39% 2024
2022
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Average +9 pts over 3 years

In 2024, the financial autonomy of MAKINA CORPUS TERRITOIRES (17.4%) 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
0.54 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.5 years
Average

In 2024, the repayment capacity of MAKINA CORPUS TERRITOIRES (0.54) 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 156.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

156.379

Interest coverage (2024) ?
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
MAKINA CORPUS TERRITOIRES

Sector positioning

Liquidity ratio
156.38 2024
2022
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Average

In 2024, the liquidity ratio of MAKINA CORPUS TERRITOIRES (156.38) 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
0.0x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.04x
Average

In 2024, the interest coverage of MAKINA CORPUS TERRITOIRES (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: 134 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 183 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Overall, WCR represents 139 days of revenue, i.e. 417 k€ to permanently finance. Over 2018-2024, WCR increased by +29%, requiring additional financing.

Operating WCR (2024) ?
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

417 010 €

Customer credit (2024) ?
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

134 j

Supplier credit (2024) ?
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

183 j

Inventory turnover (2024) ?
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 (2024) ?
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

139 j

WCR and payment terms evolution
MAKINA CORPUS TERRITOIRES

Positioning of MAKINA CORPUS TERRITOIRES in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of MAKINA CORPUS TERRITOIRES is estimated at 178 962 € (range 88 195€ - 409 850€). The price/revenue ratio is 0.16x (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
215 transactions
88k€ 178k€ 409k€
178 962 € Range: 88 195€ - 409 850€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
1 081 569 € × 0.16x
Estimation 173 607 €
93 123€ - 317 119€
Net Income Multiple 20%
126 755 € × 1.5x
Estimation 186 996 €
80 805€ - 548 946€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare MAKINA CORPUS TERRITOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil en systèmes et logiciels informatiques

Frequently asked questions about MAKINA CORPUS TERRITOIRES

What is the revenue of MAKINA CORPUS TERRITOIRES ?

The revenue of MAKINA CORPUS TERRITOIRES in 2024 is 1.1 M€.

Is MAKINA CORPUS TERRITOIRES profitable?

Yes, MAKINA CORPUS TERRITOIRES generated a net profit of 127 k€ in 2024.

Where is the headquarters of MAKINA CORPUS TERRITOIRES ?

The headquarters of MAKINA CORPUS TERRITOIRES is located in TOULOUSE (31400), in the department Haute-Garonne.

Where to find the tax return of MAKINA CORPUS TERRITOIRES ?

The tax return of MAKINA CORPUS TERRITOIRES 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 MAKINA CORPUS TERRITOIRES operate?

MAKINA CORPUS TERRITOIRES operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.