S.A. ALAIN MACAIRE : revenue, balance sheet and financial ratios

S.A. ALAIN MACAIRE is a French company founded 43 years ago, specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé. Based in ROMANS-SUR-ISERE (26100), this company of category PME shows in 2023 a revenue of 3.8 M€. 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 - S.A. ALAIN MACAIRE (SIREN 324989599)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 835 984 € 1 870 506 € 1 997 087 € 1 687 454 € 1 743 505 € 1 856 649 € 1 933 374 € 1 767 429 €
Net income 246 409 € 84 397 € 138 364 € 74 395 € 66 558 € 61 605 € 76 540 € 91 993 € 93 603 € 109 689 €
EBITDA N/C N/C 251 516 € 158 888 € 130 020 € 130 180 € 133 025 € 155 481 € 154 257 € 180 468 €
Net margin N/C N/C 3.6% 4.0% 3.3% 3.7% 4.4% 5.0% 4.8% 6.2%

Revenue and income statement

In 2025, S.A. ALAIN MACAIRE generates positive net income of 246 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 110 k€ -> 246 k€.

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

246 409 €

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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 18%. 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 64%. 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

18.163%

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

64.273%

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

36.7%

Solvency indicators evolution
S.A. ALAIN MACAIRE

Sector positioning

Debt ratio
18.16 2025
2023
2024
2025
Q1: 7.97
Med: 32.89
Q3: 117.34
Good +6 pts over 3 years

In 2025, the debt ratio of S.A. ALAIN MACAIRE (18.16) 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
64.27% 2025
2023
2024
2025
Q1: 17.77%
Med: 42.86%
Q3: 63.22%
Excellent

In 2025, the financial autonomy of S.A. ALAIN MACAIRE (64.3%) 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.

Repayment capacity
2.02 years 2023
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average

In 2023, the repayment capacity of S.A. ALAIN MACAIRE (2.02) 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 340.67. 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

340.672

Liquidity indicators evolution
S.A. ALAIN MACAIRE

Sector positioning

Liquidity ratio
340.67 2025
2023
2024
2025
Q1: 164.06
Med: 249.25
Q3: 397.18
Good

In 2025, the liquidity ratio of S.A. ALAIN MACAIRE (340.67) 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.

Interest coverage
2.18x 2023
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Good

In 2023, the interest coverage of S.A. ALAIN MACAIRE (2.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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 (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
S.A. ALAIN MACAIRE

Positioning of S.A. ALAIN MACAIRE in its sector

Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé

Valuation estimate

Based on 239 transactions of similar company sales (all years), the value of S.A. ALAIN MACAIRE is estimated at 1 126 522 € (range 445 167€ - 2 036 208€). 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
239 transactions
445k€ 1126k€ 2036k€
1 126 522 € Range: 445 167€ - 2 036 208€
NAF 5 all-time

Valuation method used

Net Income Multiple
246 409 € × 4.6x = 1 126 523 €
Range: 445 167€ - 2 036 209€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 239 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 détail d'articles de sport en magasin spécialisé)

Compare S.A. ALAIN MACAIRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'articles de sport en magasin spécialisé

Frequently asked questions about S.A. ALAIN MACAIRE

What is the revenue of S.A. ALAIN MACAIRE ?

The revenue of S.A. ALAIN MACAIRE in 2023 is 3.8 M€.

Is S.A. ALAIN MACAIRE profitable?

Yes, S.A. ALAIN MACAIRE generated a net profit of 246 k€ in 2025.

Where is the headquarters of S.A. ALAIN MACAIRE ?

The headquarters of S.A. ALAIN MACAIRE is located in ROMANS-SUR-ISERE (26100), in the department Drome.

Where to find the tax return of S.A. ALAIN MACAIRE ?

The tax return of S.A. ALAIN MACAIRE 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 S.A. ALAIN MACAIRE operate?

S.A. ALAIN MACAIRE operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.