SOCIETE MACE ET FROGE : revenue, balance sheet and financial ratios

SOCIETE MACE ET FROGE is a French company founded 43 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in CESSON-SEVIGNE (35510), this company of category PME shows in 2022 a revenue of 4.0 M€. 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 - SOCIETE MACE ET FROGE (SIREN 325493898)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 4 044 333 € 3 834 428 € 3 088 164 € 3 010 074 € 2 242 748 € 1 976 359 €
Net income -194 291 € 65 860 € 74 045 € 69 990 € 64 975 € 41 059 € 134 663 € 82 270 € 95 305 €
EBITDA N/C N/C N/C 176 078 € 224 803 € 126 990 € -11 375 421 € 206 024 € 190 507 €
Net margin N/C N/C N/C 1.7% 1.7% 1.3% 4.5% 3.7% 4.8%

Revenue and income statement

In 2025, SOCIETE MACE ET FROGE records a net loss of 194 k€. This deficit will reduce equity on the balance sheet.

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

-194 291 €

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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 154%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

154.056%

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

19.209%

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

18.3%

Solvency indicators evolution
SOCIETE MACE ET FROGE

Sector positioning

Debt ratio
154.06 2025
2023
2024
2025
Q1: 2.81
Med: 13.61
Q3: 36.09
Watch

In 2025, the debt ratio of SOCIETE MACE ET FROGE (154.06) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
19.21% 2025
2023
2024
2025
Q1: 26.38%
Med: 47.22%
Q3: 63.03%
Watch -16 pts over 3 years

In 2025, the financial autonomy of SOCIETE MACE ET FROGE (19.2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 149.80. 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

149.801

Liquidity indicators evolution
SOCIETE MACE ET FROGE

Sector positioning

Liquidity ratio
149.8 2025
2023
2024
2025
Q1: 162.61
Med: 224.39
Q3: 319.79
Watch -13 pts over 3 years

In 2025, the liquidity ratio of SOCIETE MACE ET FROGE (149.80) 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.

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
SOCIETE MACE ET FROGE

Positioning of SOCIETE MACE ET FROGE in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Similar companies (Travaux d'installation d'équipements thermiques et de climatisation)

Compare SOCIETE MACE ET FROGE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about SOCIETE MACE ET FROGE

What is the revenue of SOCIETE MACE ET FROGE ?

The revenue of SOCIETE MACE ET FROGE in 2022 is 4.0 M€.

Is SOCIETE MACE ET FROGE profitable?

SOCIETE MACE ET FROGE recorded a net loss in 2025.

Where is the headquarters of SOCIETE MACE ET FROGE ?

The headquarters of SOCIETE MACE ET FROGE is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of SOCIETE MACE ET FROGE ?

The tax return of SOCIETE MACE ET FROGE 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 SOCIETE MACE ET FROGE operate?

SOCIETE MACE ET FROGE operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.