MAKITA FRANCE SAS : revenue, balance sheet and financial ratios

MAKITA FRANCE SAS is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de matériel électrique. Based in BUSSY-SAINT-GEORGES (77600), this company of category ETI shows in 2025 a revenue of 180.0 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 - MAKITA FRANCE SAS (SIREN 712046994)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 180 031 018 € 200 384 272 € 225 936 968 € 232 457 602 € 196 323 624 € 166 732 489 € 158 590 311 € 142 240 290 € 128 499 858 €
Net income -4 357 937 € 1 623 830 € -4 282 484 € 8 855 504 € 12 201 332 € 5 386 867 € 4 909 192 € 5 167 647 € 4 440 724 €
EBITDA 824 472 € 4 071 491 € 1 527 226 € 18 923 450 € 16 781 532 € 10 246 326 € 13 680 782 € 13 386 281 € 8 210 997 €
Net margin -2.4% 0.8% -1.9% 3.8% 6.2% 3.2% 3.1% 3.6% 3.5%

Revenue and income statement

In 2025, MAKITA FRANCE SAS achieves revenue of 180.0 M€. Revenue is growing positively over 9 years (CAGR: +4.3%). Significant drop of -10% vs 2024. After deducting consumption (133.4 M€), gross margin stands at 46.6 M€, i.e. a rate of 26%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 824 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -4.4 M€ (-2.4% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

180 031 018 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

46 602 143 €

EBITDA (2025) ?
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

824 472 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 894 796 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-4 357 937 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

43.79%

Financial autonomy (2025) ?
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

42.391%

Cash flow / Revenue (2025) ?
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

-0.881%

Repayment capacity (2025) ?
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

-19.147

Asset age ratio (2025) ?
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

58.0%

Solvency indicators evolution
MAKITA FRANCE SAS

Sector positioning

Debt ratio
43.79 2025
2023
2024
2025
Q1: 0.84
Med: 10.11
Q3: 39.79
Watch

In 2025, the debt ratio of MAKITA FRANCE SAS (43.79) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
42.39% 2025
2023
2024
2025
Q1: 29.93%
Med: 50.37%
Q3: 68.8%
Average

In 2025, the financial autonomy of MAKITA FRANCE SAS (42.4%) 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
-19.15 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.12 years
Q3: 1.72 years
Excellent

In 2025, the repayment capacity of MAKITA FRANCE SAS (-19.15) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 227.65. 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 298.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

227.652

Interest coverage (2025) ?
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

298.13

Liquidity indicators evolution
MAKITA FRANCE SAS

Sector positioning

Liquidity ratio
227.65 2025
2023
2024
2025
Q1: 167.22
Med: 247.97
Q3: 389.14
Average -15 pts over 3 years

In 2025, the liquidity ratio of MAKITA FRANCE SAS (227.65) 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
298.13x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.82x
Q3: 5.24x
Excellent +12 pts over 3 years

In 2025, the interest coverage of MAKITA FRANCE SAS (298.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 184 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 200 days of revenue, i.e. 100.0 M€ to permanently finance. Over 2017-2025, WCR increased by +96%, requiring additional financing.

Operating WCR (2025) ?
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

100 041 436 €

Customer credit (2025) ?
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

47 j

Supplier credit (2025) ?
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

77 j

Inventory turnover (2025) ?
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

184 j

WCR in days of revenue (2025) ?
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

200 j

WCR and payment terms evolution
MAKITA FRANCE SAS

Positioning of MAKITA FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de matériel électrique

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 4 085 030€ to 32 859 114€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
4085k€ 5675k€ 32859k€
5 675 460 € Range: 4 085 030€ - 32 859 114€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Commerce de gros (commerce interentreprises) de matériel électrique)

Compare MAKITA FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de matériel électrique

Frequently asked questions about MAKITA FRANCE SAS

What is the revenue of MAKITA FRANCE SAS ?

The revenue of MAKITA FRANCE SAS in 2025 is 180.0 M€.

Is MAKITA FRANCE SAS profitable?

MAKITA FRANCE SAS recorded a net loss in 2025.

Where is the headquarters of MAKITA FRANCE SAS ?

The headquarters of MAKITA FRANCE SAS is located in BUSSY-SAINT-GEORGES (77600), in the department Seine-et-Marne.

Where to find the tax return of MAKITA FRANCE SAS ?

The tax return of MAKITA FRANCE SAS 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 MAKITA FRANCE SAS operate?

MAKITA FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) de matériel électrique (NAF code 46.69A). See the 'Sector positioning' section above to compare the company with its competitors.