STUDIO D'ARCHITECTURE FLORENT MAKO : revenue, balance sheet and financial ratios

STUDIO D'ARCHITECTURE FLORENT MAKO is a French company founded 34 years ago, specialized in the sector Activités d'architecture . Based in VILLE-LA-GRAND (74100), this company of category PME shows in 2024 a revenue of 2.9 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 - STUDIO D'ARCHITECTURE FLORENT MAKO (SIREN 383939220)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 850 966 € 2 904 876 € 2 653 014 € 3 752 939 € 3 325 617 € 2 902 851 € 2 701 599 € 2 380 709 € 2 279 879 €
Net income -602 535 € 5 498 € 33 631 € 222 806 € 225 865 € 265 352 € 129 437 € 96 318 € 69 743 €
EBITDA -539 713 € -12 140 € 104 048 € 350 151 € 304 835 € 294 227 € 150 177 € 91 721 € 55 473 €
Net margin -21.1% 0.2% 1.3% 5.9% 6.8% 9.1% 4.8% 4.0% 3.1%

Revenue and income statement

In 2024, STUDIO D'ARCHITECTURE FLORENT MAKO achieves revenue of 2.9 M€. Revenue is growing positively over 9 years (CAGR: +2.8%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 2.9 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -540 k€, representing -18.9% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -4346%, reducing margin by 18.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -603 k€ (-21.1% of revenue), which will impact equity.

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

2 850 966 €

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

2 850 966 €

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

-539 713 €

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

-556 206 €

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

-602 535 €

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

-18.9%

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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 122%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

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

121.608%

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

33.135%

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

-20.832%

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

-1.88

Asset age ratio (2024) ?
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

24.3%

Solvency indicators evolution
STUDIO D'ARCHITECTURE FLORENT MAKO

Sector positioning

Debt ratio
121.61 2024
2022
2023
2024
Q1: 0.8
Med: 13.23
Q3: 46.49
Average +15 pts over 3 years

In 2024, the debt ratio of STUDIO D'ARCHITECTURE FLO... (121.61) 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
33.13% 2024
2022
2023
2024
Q1: 19.87%
Med: 47.77%
Q3: 67.82%
Average -24 pts over 3 years

In 2024, the financial autonomy of STUDIO D'ARCHITECTURE FLO... (33.1%) 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
-1.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 1.15 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of STUDIO D'ARCHITECTURE FLO... (-1.88) 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 262.00. 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

262.002

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

-9.633

Liquidity indicators evolution
STUDIO D'ARCHITECTURE FLORENT MAKO

Sector positioning

Liquidity ratio
262.0 2024
2022
2023
2024
Q1: 169.57
Med: 265.68
Q3: 434.99
Average -6 pts over 3 years

In 2024, the liquidity ratio of STUDIO D'ARCHITECTURE FLO... (262.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-9.63x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.16x
Average -50 pts over 3 years

In 2024, the interest coverage of STUDIO D'ARCHITECTURE FLO... (-9.6x) 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: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The gap of 84 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 185 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 250 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2016-2024, WCR increased by +79%, 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

1 976 090 €

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

126 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

42 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

185 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

250 j

WCR and payment terms evolution
STUDIO D'ARCHITECTURE FLORENT MAKO

Positioning of STUDIO D'ARCHITECTURE FLORENT MAKO in its sector

Comparison with sector Activités d'architecture

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 503 148€ to 777 992€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
503k€ 616k€ 777k€
616 915 € Range: 503 148€ - 777 992€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 d'architecture )

Compare STUDIO D'ARCHITECTURE FLORENT MAKO with other companies in the same sector:

Voir toutes les statistiques du secteur Activités d'architecture

Frequently asked questions about STUDIO D'ARCHITECTURE FLORENT MAKO

What is the revenue of STUDIO D'ARCHITECTURE FLORENT MAKO ?

The revenue of STUDIO D'ARCHITECTURE FLORENT MAKO in 2024 is 2.9 M€.

Is STUDIO D'ARCHITECTURE FLORENT MAKO profitable?

STUDIO D'ARCHITECTURE FLORENT MAKO recorded a net loss in 2024.

Where is the headquarters of STUDIO D'ARCHITECTURE FLORENT MAKO ?

The headquarters of STUDIO D'ARCHITECTURE FLORENT MAKO is located in VILLE-LA-GRAND (74100), in the department Haute-Savoie.

Where to find the tax return of STUDIO D'ARCHITECTURE FLORENT MAKO ?

The tax return of STUDIO D'ARCHITECTURE FLORENT MAKO 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 STUDIO D'ARCHITECTURE FLORENT MAKO operate?

STUDIO D'ARCHITECTURE FLORENT MAKO operates in the sector Activités d'architecture (NAF code 71.11Z). See the 'Sector positioning' section above to compare the company with its competitors.