MAKKAH : revenue, balance sheet and financial ratios

MAKKAH is a French company founded 19 years ago, specialized in the sector Restauration de type rapide. Based in MONTPELLIER (34000), this company of category PME shows in 2020 a revenue of 943 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 - MAKKAH (SIREN 494941453)
Indicator 2024 2023 2022 2020 2019
Revenue N/C N/C N/C 942 562 € 1 037 414 €
Net income 42 291 € 57 750 € 82 242 € 66 540 € 107 351 €
EBITDA N/C N/C N/C 123 206 € 147 409 €
Net margin N/C N/C N/C 7.1% 10.3%

Revenue and income statement

In 2024, MAKKAH generates positive net income of 42 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 107 k€ -> 42 k€.

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

42 291 €

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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 983%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

982.523%

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

6.724%

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

17.4%

Solvency indicators evolution
MAKKAH

Sector positioning

Debt ratio
982.52 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Watch

In 2024, the debt ratio of MAKKAH (982.52) 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
6.72% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Average

In 2024, the financial autonomy of MAKKAH (6.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.90. 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

136.901

Liquidity indicators evolution
MAKKAH

Sector positioning

Liquidity ratio
136.9 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Good -14 pts over 3 years

In 2024, the liquidity ratio of MAKKAH (136.90) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
MAKKAH

Positioning of MAKKAH in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of MAKKAH is estimated at 294 095 € (range 146 772€ - 665 947€). 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
698 transactions
146k€ 294k€ 665k€
294 095 € Range: 146 772€ - 665 947€
NAF 5 année 2024

Valuation method used

Net Income Multiple
42 291 € × 7.0x = 294 096 €
Range: 146 772€ - 665 948€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration de type rapide)

Compare MAKKAH with other companies in the same sector:

Frequently asked questions about MAKKAH

What is the revenue of MAKKAH ?

The revenue of MAKKAH in 2020 is 943 k€.

Is MAKKAH profitable?

Yes, MAKKAH generated a net profit of 42 k€ in 2024.

Where is the headquarters of MAKKAH ?

The headquarters of MAKKAH is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of MAKKAH ?

The tax return of MAKKAH 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 MAKKAH operate?

MAKKAH 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.