SCI MAZENOUX ET COMPAGNIE : revenue, balance sheet and financial ratios

SCI MAZENOUX ET COMPAGNIE is a French company founded 29 years ago, specialized in the sector Construction d'autres bâtiments. Based in MARCILLAC-LA-CROISILLE (19320), this company of category PME shows in 2016 a revenue of 165 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 - SCI MAZENOUX ET COMPAGNIE (SIREN 411431166)
Indicator 2016 2015 2014
Revenue 165 274 € 163 311 € 169 592 €
Net income 13 076 € 10 692 € 12 395 €
EBITDA 23 373 € 29 160 € 31 220 €
Net margin 7.9% 6.5% 7.3%

Revenue and income statement

In 2016, SCI MAZENOUX ET COMPAGNIE achieves revenue of 165 k€. Activity remains stable over the period (CAGR: -1.3%). Vs 2015: +1%. After deducting consumption (45 k€), gross margin stands at 121 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 23 k€, representing 14.1% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -20%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

165 274 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

120 685 €

EBITDA (2016) ?
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

23 373 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 404 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 076 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.1%

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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 113%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.9% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

113.126%

Financial autonomy (2016) ?
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

37.06%

Cash flow / Revenue (2016) ?
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

13.94%

Repayment capacity (2016) ?
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

1.054

Asset age ratio (2016) ?
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

1.6%

Solvency indicators evolution
SCI MAZENOUX ET COMPAGNIE

Sector positioning

Debt ratio
113.13 2016
2014
2015
2016
Q1: 0.0
Med: 9.32
Q3: 53.02
Average

In 2016, the debt ratio of SCI MAZENOUX ET COMPAGNIE (113.13) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
37.06% 2016
2014
2015
2016
Q1: 4.29%
Med: 20.91%
Q3: 44.24%
Good +9 pts over 3 years

In 2016, the financial autonomy of SCI MAZENOUX ET COMPAGNIE (37.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
1.05 years 2016
2014
2015
2016
Q1: 0.0 years
Med: 0.01 years
Q3: 0.94 years
Average

In 2016, the repayment capacity of SCI MAZENOUX ET COMPAGNIE (1.05) 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 461.04. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2016) ?
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

461.044

Interest coverage (2016) ?
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

1.408

Liquidity indicators evolution
SCI MAZENOUX ET COMPAGNIE

Sector positioning

Liquidity ratio
461.04 2016
2014
2015
2016
Q1: 116.77
Med: 155.13
Q3: 246.15
Excellent

In 2016, the liquidity ratio of SCI MAZENOUX ET COMPAGNIE (461.04) 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
1.41x 2016
2014
2015
2016
Q1: 0.0x
Med: 0.0x
Q3: 2.75x
Good -12 pts over 3 years

In 2016, the interest coverage of SCI MAZENOUX ET COMPAGNIE (1.4x) 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. Average customer payment term: 3 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 22 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 67 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 79 days of revenue, i.e. 36 k€ to permanently finance.

Operating WCR (2016) ?
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

36 284 €

Customer credit (2016) ?
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

3 j

Supplier credit (2016) ?
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

22 j

Inventory turnover (2016) ?
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

67 j

WCR in days of revenue (2016) ?
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

79 j

WCR and payment terms evolution
SCI MAZENOUX ET COMPAGNIE

Positioning of SCI MAZENOUX ET COMPAGNIE in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SCI MAZENOUX ET COMPAGNIE is estimated at 54 582 € (range 22 064€ - 101 289€). With an EBITDA of 23 373€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2016
113 transactions
22k€ 54k€ 101k€
54 582 € Range: 22 064€ - 101 289€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
23 373 € × 3.6x
Estimation 85 270 €
32 134€ - 117 929€
Revenue Multiple 30%
165 274 € × 0.11x
Estimation 18 186 €
12 656€ - 71 305€
Net Income Multiple 20%
13 076 € × 2.5x
Estimation 32 458 €
11 004€ - 104 670€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare SCI MAZENOUX ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about SCI MAZENOUX ET COMPAGNIE

What is the revenue of SCI MAZENOUX ET COMPAGNIE ?

The revenue of SCI MAZENOUX ET COMPAGNIE in 2016 is 165 k€.

Is SCI MAZENOUX ET COMPAGNIE profitable?

Yes, SCI MAZENOUX ET COMPAGNIE generated a net profit of 13 k€ in 2016.

Where is the headquarters of SCI MAZENOUX ET COMPAGNIE ?

The headquarters of SCI MAZENOUX ET COMPAGNIE is located in MARCILLAC-LA-CROISILLE (19320), in the department Correze.

Where to find the tax return of SCI MAZENOUX ET COMPAGNIE ?

The tax return of SCI MAZENOUX ET COMPAGNIE 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 SCI MAZENOUX ET COMPAGNIE operate?

SCI MAZENOUX ET COMPAGNIE operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.