MAQUIGNON : revenue, balance sheet and financial ratios

MAQUIGNON is a French company founded 40 years ago, specialized in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise. Based in USSEAU (86230), this company of category PME shows in 2019 a revenue of 3.4 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 - MAQUIGNON (SIREN 337894299)
Indicator 2025 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 3 425 518 € 3 222 650 € N/C
Net income 166 660 € 295 746 € 299 848 € 126 243 € 163 473 € 131 374 € -5 967 €
EBITDA N/C N/C N/C N/C 732 781 € 702 067 € N/C
Net margin N/C N/C N/C N/C 4.8% 4.1% N/C

Revenue and income statement

In 2025, MAQUIGNON generates positive net income of 167 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

166 660 €

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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 13%. 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 69%. 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

13.287%

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

69.115%

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

24.9%

Solvency indicators evolution
MAQUIGNON

Sector positioning

Debt ratio
13.29 2025
2021
2022
2025
Q1: 1.53
Med: 15.94
Q3: 49.99
Good -8 pts over 3 years

In 2025, the debt ratio of MAQUIGNON (13.29) 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
69.11% 2025
2021
2022
2025
Q1: 32.24%
Med: 50.02%
Q3: 68.21%
Excellent

In 2025, the financial autonomy of MAQUIGNON (69.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 315.65. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

315.651

Liquidity indicators evolution
MAQUIGNON

Sector positioning

Liquidity ratio
315.65 2025
2021
2022
2025
Q1: 248.06
Med: 378.22
Q3: 663.37
Average -21 pts over 3 years

In 2025, the liquidity ratio of MAQUIGNON (315.65) 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.

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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
MAQUIGNON

Positioning of MAQUIGNON in its sector

Comparison with sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Valuation estimate

Based on 110 transactions of similar company sales (all years), the value of MAQUIGNON is estimated at 226 951 € (range 62 262€ - 448 741€). 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 2025
110 transactions
62k€ 226k€ 448k€
226 951 € Range: 62 262€ - 448 741€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
166 660 € × 1.4x = 226 952 €
Range: 62 263€ - 448 741€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 110 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 (Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise)

Compare MAQUIGNON with other companies in the same sector:

Voir toutes les statistiques du secteur Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise

Frequently asked questions about MAQUIGNON

What is the revenue of MAQUIGNON ?

The revenue of MAQUIGNON in 2019 is 3.4 M€.

Is MAQUIGNON profitable?

Yes, MAQUIGNON generated a net profit of 167 k€ in 2025.

Where is the headquarters of MAQUIGNON ?

The headquarters of MAQUIGNON is located in USSEAU (86230), in the department Vienne.

Where to find the tax return of MAQUIGNON ?

The tax return of MAQUIGNON 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 MAQUIGNON operate?

MAQUIGNON operates in the sector Extraction de pierres ornementales et de construction, de calcaire industriel, de gypse, de craie et d'ardoise (NAF code 08.11Z). See the 'Sector positioning' section above to compare the company with its competitors.