SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD : revenue, balance sheet and financial ratios

SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD is a French company founded 6 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MACON (71000), this company of category PME shows in 2024 a revenue of 49 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 - SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD (SIREN 881001929)
Indicator 2024 2023 2022 2021 2020
Revenue 49 235 € 448 871 € 117 111 € 113 100 € 15 000 €
Net income 3 899 € -7 894 € 25 911 € 14 351 € -17 127 €
EBITDA -76 186 € -85 707 € -23 295 € 14 351 € -17 128 €
Net margin 7.9% -1.8% 22.1% 12.7% -114.2%

Revenue and income statement

In 2024, SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD achieves revenue of 49 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +34.6%. Significant drop of -89% vs 2023. After deducting consumption (0 €), gross margin stands at 49 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 -76 k€, representing -154.7% of revenue. Warning negative scissor effect: despite revenue change (-89%), EBITDA varies by +11%, reducing margin by 135.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 7.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

49 235 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

49 235 €

EBITDA (2024) ?
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

-76 186 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 899 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 899 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-154.7%

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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 375%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

375.383%

Financial autonomy (2024) ?
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

10.613%

Cash flow / Revenue (2024) ?
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

-560.814%

Repayment capacity (2024) ?
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

-3.524

Solvency indicators evolution
SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD

Sector positioning

Debt ratio
375.38 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average

In 2024, the debt ratio of SPL MACONNAIS VAL DE SAON... (375.38) 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
10.61% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average

In 2024, the financial autonomy of SPL MACONNAIS VAL DE SAON... (10.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.52 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of SPL MACONNAIS VAL DE SAON... (-3.52) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 368.11. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

368.113

Interest coverage (2024) ?
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

0.0

Liquidity indicators evolution
SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD

Sector positioning

Liquidity ratio
368.11 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good -23 pts over 3 years

In 2024, the liquidity ratio of SPL MACONNAIS VAL DE SAON... (368.11) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of SPL MACONNAIS VAL DE SAON... (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 158 days. Excellent situation: suppliers finance 158 days of the operating cycle (retail model). Inventory turnover is 16880 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 10376 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2020-2024, WCR increased by +28184%, requiring additional financing.

Operating WCR (2024) ?
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

1 419 079 €

Customer credit (2024) ?
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 (2024) ?
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

158 j

Inventory turnover (2024) ?
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

16880 j

WCR in days of revenue (2024) ?
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

10376 j

WCR and payment terms evolution
SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD

Positioning of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD is estimated at 30 265 € (range 15 406€ - 48 561€). The price/revenue ratio is 0.66x (in line with sector norms). 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 2024
69 tx
15k€ 30k€ 48k€
30 265 € Range: 15 406€ - 48 561€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
49 235 € × 0.66x
Estimation 32 441 €
18 880€ - 35 872€
Net Income Multiple 20%
3 899 € × 6.9x
Estimation 27 003 €
10 196€ - 67 595€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD

What is the revenue of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD ?

The revenue of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD in 2024 is 49 k€.

Is SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD profitable?

Yes, SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD generated a net profit of 4 k€ in 2024.

Where is the headquarters of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD ?

The headquarters of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD ?

The tax return of SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD 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 SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD operate?

SPL MACONNAIS VAL DE SAONE BOURGOGNE DU SUD operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.