SARL MACONNERIE CONSTRUCTIONS : revenue, balance sheet and financial ratios

SARL MACONNERIE CONSTRUCTIONS is a French company founded 23 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in MESSEIN (54850), this company of category PME shows in 2021 a revenue of 710 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SARL MACONNERIE CONSTRUCTIONS (SIREN 442628400)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 710 374 € 685 300 € 769 322 € 940 342 € 732 138 € 455 533 € 398 457 €
Net income 22 926 € 56 154 € 47 787 € 56 387 € 67 003 € 50 763 € 25 806 € 9 962 €
EBITDA N/C 73 074 € 63 193 € 80 734 € 115 284 € 90 789 € 34 720 € 12 614 €
Net margin N/C 7.9% 7.0% 7.3% 7.1% 6.9% 5.7% 2.5%

Revenue and income statement

In 2022, SARL MACONNERIE CONSTRUCTIONS generates positive net income of 23 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2022: 10 k€ -> 23 k€.

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 926 €

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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 20%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.698%

Financial autonomy (2022) ?
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

57.382%

Asset age ratio (2022) ?
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

17.5%

Solvency indicators evolution
SARL MACONNERIE CONSTRUCTIONS

Sector positioning

Debt ratio
19.7 2022
2020
2021
2022
Q1: 1.1
Med: 22.23
Q3: 70.96
Good -5 pts over 3 years

In 2022, the debt ratio of SARL MACONNERIE CONSTRUCT... (19.70) 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
57.38% 2022
2020
2021
2022
Q1: 9.29%
Med: 29.08%
Q3: 49.77%
Excellent +11 pts over 3 years

In 2022, the financial autonomy of SARL MACONNERIE CONSTRUCT... (57.4%) 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
0.56 years 2021
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.59 years
Average

In 2021, the repayment capacity of SARL MACONNERIE CONSTRUCT... (0.56) 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 287.29. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

287.294

Liquidity indicators evolution
SARL MACONNERIE CONSTRUCTIONS

Sector positioning

Liquidity ratio
287.29 2022
2020
2021
2022
Q1: 132.98
Med: 188.01
Q3: 281.59
Excellent +31 pts over 3 years

In 2022, the liquidity ratio of SARL MACONNERIE CONSTRUCT... (287.29) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.98x 2021
2020
2021
Q1: 0.0x
Med: 0.02x
Q3: 1.58x
Excellent

In 2021, the interest coverage of SARL MACONNERIE CONSTRUCT... (2.0x) 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.

Operating WCR (2022) ?
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 (2022) ?
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 (2022) ?
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 (2022) ?
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
SARL MACONNERIE CONSTRUCTIONS

Positioning of SARL MACONNERIE CONSTRUCTIONS in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 38 687€ to 110 186€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
38k€ 62k€ 110k€
62 131 € Range: 38 687€ - 110 186€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SARL MACONNERIE CONSTRUCTIONS with other companies in the same sector:

Frequently asked questions about SARL MACONNERIE CONSTRUCTIONS

What is the revenue of SARL MACONNERIE CONSTRUCTIONS ?

The revenue of SARL MACONNERIE CONSTRUCTIONS in 2021 is 710 k€.

Is SARL MACONNERIE CONSTRUCTIONS profitable?

Yes, SARL MACONNERIE CONSTRUCTIONS generated a net profit of 23 k€ in 2022.

Where is the headquarters of SARL MACONNERIE CONSTRUCTIONS ?

The headquarters of SARL MACONNERIE CONSTRUCTIONS is located in MESSEIN (54850), in the department Meurthe-et-Moselle.

Where to find the tax return of SARL MACONNERIE CONSTRUCTIONS ?

The tax return of SARL MACONNERIE CONSTRUCTIONS 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 SARL MACONNERIE CONSTRUCTIONS operate?

SARL MACONNERIE CONSTRUCTIONS operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.