SIREN : 317926186
SAS MACARD 47 is a French company founded 46 years ago, specialized in the sector Commerce de voitures et de véhicules automobiles légers. Based in BOE (47550), this company of category ETI shows in 2024 a revenue of 84.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 84 717 119 € | 59 079 004 € | 47 857 094 € | 47 185 219 € | 45 735 133 € | 48 720 171 € | 45 380 363 € | 38 063 323 € |
| Net income | -383 133 € | 342 682 € | 529 863 € | 426 951 € | 431 392 € | 1 057 € | 48 656 € | -60 002 € |
| EBITDA | 810 430 € | 852 549 € | 856 670 € | 454 903 € | 541 750 € | -47 527 € | 52 650 € | -214 243 € |
| Net margin | -0.5% | 0.6% | 1.1% | 0.9% | 0.9% | 0.0% | 0.1% | -0.2% |
In 2024, SAS MACARD 47 achieves revenue of 84.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.5%. Vs 2023, growth of +43% (59.1 M€ -> 84.7 M€). After deducting consumption (68.9 M€), gross margin stands at 15.8 M€, i.e. a rate of 19%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 810 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -383 k€ (-0.5% of revenue), which will impact equity.
84 717 119 €
15 804 968 €
810 430 €
478 862 €
-383 133 €
1.0%
The debt ratio (= Financial debt / Equity x 100) stands at 362%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
362.038%
5.758%
-0.258%
-30.855
50.9%
In 2024, the debt ratio of SAS MACARD 47 (362.04) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SAS MACARD 47 (5.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SAS MACARD 47 (-30.86) 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 114.10. 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 109.6x. Operating income very largely covers interest expenses: high safety margin.
114.101
109.629
In 2024, the liquidity ratio of SAS MACARD 47 (114.10) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of SAS MACARD 47 (109.6x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 128 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Inventory turnover is 114 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 142 days of revenue, i.e. 33.4 M€ to permanently finance. Over 2016-2024, WCR increased by +164%, requiring additional financing.
33 421 751 €
25 j
128 j
114 j
142 j
Based on 148 transactions of similar company sales in 2024, the value of SAS MACARD 47 is estimated at 5 912 948 € (range 2 631 404€ - 10 208 216€). With an EBITDA of 810 430€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.16x (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 148 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 SAS MACARD 47 with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de voitures et de véhicules automobiles légers
The revenue of SAS MACARD 47 in 2024 is 84.7 M€.
SAS MACARD 47 recorded a net loss in 2024.
The headquarters of SAS MACARD 47 is located in BOE (47550), in the department Lot-et-Garonne.
The tax return of SAS MACARD 47 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).
SAS MACARD 47 operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.