SAS DOMINIQUE MACHEFERT : revenue, balance sheet and financial ratios

SAS DOMINIQUE MACHEFERT is a French company founded 5 years ago, specialized in the sector Activités des sociétés holding. Based in GRETZ-ARMAINVILLIERS (77220), this company of category PME shows in 2023 a revenue of 121 k€. 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 - SAS DOMINIQUE MACHEFERT (SIREN 885346825)
Indicator 2023 2022 2021
Revenue 121 464 € 127 066 € 150 247 €
Net income 87 186 € 155 538 € 115 624 €
EBITDA 99 652 € 121 739 € 149 001 €
Net margin 71.8% 122.4% 77.0%

Revenue and income statement

In 2023, SAS DOMINIQUE MACHEFERT achieves revenue of 121 k€. Revenue is declining over the period 2021-2023 (CAGR: -10.1%). Slight decline of -4% vs 2022. After deducting consumption (0 €), gross margin stands at 121 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 100 k€, representing 82.0% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -18%, reducing margin by 13.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 87 k€, i.e. 71.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

121 464 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

121 464 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

99 652 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

99 650 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

87 186 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

82.0%

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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 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 71.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.019%

Financial autonomy (2023) ?
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

97.519%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

71.779%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.001

Solvency indicators evolution
SAS DOMINIQUE MACHEFERT

Sector positioning

Debt ratio
0.02 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Excellent -11 pts over 3 years

In 2023, the debt ratio of SAS DOMINIQUE MACHEFERT (0.02) 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.

Financial autonomy
97.52% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent +16 pts over 3 years

In 2023, the financial autonomy of SAS DOMINIQUE MACHEFERT (97.5%) 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
0.0 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Good -15 pts over 3 years

In 2023, the repayment capacity of SAS DOMINIQUE MACHEFERT (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4057.75. 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 7.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

4057.747

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

7.336

Liquidity indicators evolution
SAS DOMINIQUE MACHEFERT

Sector positioning

Liquidity ratio
4057.75 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent +27 pts over 3 years

In 2023, the liquidity ratio of SAS DOMINIQUE MACHEFERT (4057.75) 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
7.34x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Excellent +25 pts over 3 years

In 2023, the interest coverage of SAS DOMINIQUE MACHEFERT (7.3x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Overall, WCR represents 622 days of revenue, i.e. 210 k€ to permanently finance. Over 2021-2023, WCR increased by +346%, requiring additional financing.

Operating WCR (2023) ?
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

209 927 €

Customer credit (2023) ?
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 (2023) ?
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

57 j

Inventory turnover (2023) ?
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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

622 j

WCR and payment terms evolution
SAS DOMINIQUE MACHEFERT

Positioning of SAS DOMINIQUE MACHEFERT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SAS DOMINIQUE MACHEFERT is estimated at 399 078 € (range 119 474€ - 654 781€). With an EBITDA of 99 652€, the sector multiple of 4.6x is applied. The price/revenue ratio is 0.24x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
63 tx
119k€ 399k€ 654k€
399 078 € Range: 119 474€ - 654 781€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
99 652 € × 4.6x
Estimation 455 330 €
166 832€ - 774 794€
Revenue Multiple 30%
121 464 € × 0.24x
Estimation 29 209 €
21 362€ - 86 749€
Net Income Multiple 20%
87 186 € × 9.3x
Estimation 813 256 €
148 251€ - 1 206 801€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Activités des sociétés holding)

Compare SAS DOMINIQUE MACHEFERT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAS DOMINIQUE MACHEFERT

What is the revenue of SAS DOMINIQUE MACHEFERT ?

The revenue of SAS DOMINIQUE MACHEFERT in 2023 is 121 k€.

Is SAS DOMINIQUE MACHEFERT profitable?

Yes, SAS DOMINIQUE MACHEFERT generated a net profit of 87 k€ in 2023.

Where is the headquarters of SAS DOMINIQUE MACHEFERT ?

The headquarters of SAS DOMINIQUE MACHEFERT is located in GRETZ-ARMAINVILLIERS (77220), in the department Seine-et-Marne.

Where to find the tax return of SAS DOMINIQUE MACHEFERT ?

The tax return of SAS DOMINIQUE MACHEFERT 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 SAS DOMINIQUE MACHEFERT operate?

SAS DOMINIQUE MACHEFERT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.