SIREN : 314397720
MAPA is a French company founded 48 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in COLOMBES (92700), this company of category ETI shows in 2024 a revenue of 125.9 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 125 921 243 € | 127 990 521 € | 135 032 901 € | 140 658 503 € | 135 151 545 € | 127 740 407 € | 131 421 470 € | 136 898 793 € | 142 760 478 € |
| Net income | 2 786 983 € | -6 012 300 € | 3 386 447 € | 3 413 605 € | 2 882 964 € | 2 791 535 € | 7 342 566 € | 4 801 469 € | 4 441 994 € |
| EBITDA | 1 588 545 € | 5 628 332 € | 3 503 192 € | 8 124 235 € | 10 231 314 € | 6 394 203 € | 12 485 405 € | 9 690 082 € | 11 244 630 € |
| Net margin | 2.2% | -4.7% | 2.5% | 2.4% | 2.1% | 2.2% | 5.6% | 3.5% | 3.1% |
In 2024, MAPA achieves revenue of 125.9 M€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -2% vs 2023. After deducting consumption (71.4 M€), gross margin stands at 54.5 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.6 M€, representing 1.3% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -72%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.8 M€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.
125 921 243 €
54 548 307 €
1 588 545 €
2 720 749 €
2 786 983 €
1.3%
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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
0.0%
52.655%
-3.321%
0.0
14.8%
In 2024, the debt ratio of MAPA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of MAPA (52.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of MAPA (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 231.39. 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 24.2x. Operating income very largely covers interest expenses: high safety margin.
231.392
24.189
In 2024, the liquidity ratio of MAPA (231.39) 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.
In 2024, the interest coverage of MAPA (24.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Favorable situation: supplier credit is longer than customer credit by 17 days. Inventory turnover is 60 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 183 days of revenue, i.e. 64.0 M€ to permanently finance. Over 2016-2024, WCR increased by +66%, requiring additional financing.
63 950 362 €
60 j
77 j
60 j
183 j
Based on 145 transactions of similar company sales (all years), the value of MAPA is estimated at 11 148 803 € (range 5 193 122€ - 27 554 377€). With an EBITDA of 1 588 545€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.
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This estimate is based on the analysis of 145 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 MAPA with other companies in the same sector:
The revenue of MAPA in 2024 is 125.9 M€.
Yes, MAPA generated a net profit of 2.8 M€ in 2024.
The headquarters of MAPA is located in COLOMBES (92700), in the department Hauts-de-Seine.
The tax return of MAPA 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).
MAPA operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.