MAC
Procedure de sauvegarde since 20 Jan 2026
MAC is a company registered under SIREN number 531008449, with its registered office in LA ROCHELLE. Its main activity falls under the sector: Food and beverage service activities. It has 2 establishments. Its reported revenue for the financial year ended in 2025 is 0 euros. Insolvency proceedings have been open since 20/01/2026: Procedure de sauvegarde.
Sources: INSEE Sirene, INPI, comptes annuels, BODACC.
Identity
- Legal form
- SARL (no further detail)
- Activity
- Traditional catering (56.10A)
- Sector
- Food and beverage service activities
- Headcount
- 10 to 19 employees
- Created
- 15 Mar 2011
- Share capital
- 37,000.00 EUR
- Registered with the trade register
- 17 Mar 2011
- Financial year end
- 31/12
- Establishments
- 2
Directors
- BENOIT Lefer 42 years old, 12/1983 Gerant
Related companies
Companies run by the same people. Statutory auditors and liquidators are excluded: they serve in dozens of unrelated companies, and including them would draw groups that do not exist.
- 35 GAMBETTA via BENOIT Lefer
- ASTRO PARIS via BENOIT Lefer
Establishments
-
53100844900013 17000 LA ROCHELLE
Financial strength
Financial score
30 / 100 E
Confidence: medium · computed on the financial year ended 31 Dec 2025
- Equity to assets (25.9 %)
- 11.0 out of 30
- EBITDA margin
- data missing, component not taken into account
- Liquidity (66.8 %)
- 1.9 out of 20
- Debt (138.2 %)
- 6.6 out of 15
- Revenue trend
- data missing, component not taken into account
formula fin-1.0
Legal score
20 / 100 E
Confidence: high
Ongoing insolvency proceedings cap this score, whatever the other components say.
- No insolvency proceedings
- 0.0 out of 40
- Currently trading
- 20.0 out of 20
- Age (15.6 years)
- 20.0 out of 20
- Accounts filed recently
- 20.0 out of 20
formula leg-1.0
These scores are computed by us from public data, using a published formula. They are not advice, not a guarantee, not a credit decision, and they do not replace a review of the accounts. See how it is calculated
Revenue and earnings
Detailed accounts for this company are not reproduced here, but its main aggregates are public.
Revenue Net income
| Financial year | Revenue | Change | EBITDA | Net income |
|---|---|---|---|---|
| 31 Dec 2025 | 0 € | — | 0 € | 25,030 € |
| 31 Dec 2024 | 0 € | — | 0 € | -25,222 € |
| 31 Dec 2023 | 0 € | -100.0 % | 0 € | 10,771 € |
| 31 Dec 2017 | 107,830 € | first year on record | -6,681 € | -4,389 € |
Aggregates published by the French Directorate General for Enterprise, computed from accounts filed with the commercial court.
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Collective agreements
Agreements declared by the employer in its payroll filings.
-
Convention collective nationale des hôtels, cafés restaurants (HCR) du 30 avril 1997
IDCC 1979 · in force, extended · 1 establishment · declared in July 2026
Legal notices
-
Filing of accounts 28 Jul 2026
- Court :
- Greffe du Tribunal de Commerce de la rochelle
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2025
BODACC C n 20260141, annonce n 2457 · Proof of publication (PDF)
-
Insolvency proceedings 25 Jan 2026
- Court :
- Greffe du Tribunal de Commerce de la Rochelle
- Nature :
- Jugement d'ouverture d'une procédure de sauvegarde
- Date of judgment :
- 20/01/2026
- Detail :
- Jugement prononçant l'ouverture d'une procédure de sauvegarde et désignant mandataire judiciaire SCP DELPHINE RAYMOND - prise en la personne de Maître Delphine RAYMOND 81, rue Rempart Saint-Claude - Résidence le Bastion - 17000 La Rochelle . Les créances sont à adresser, dans les deux mois de la présente publication, auprès du Mandataire Judiciaire ou sur le portail électronique prévu par les articles L. 814-2 et L. 814-13 du code de commerce.
BODACC A n 20260016, annonce n 2499 · Proof of publication (PDF)
-
Filing of accounts 18 Nov 2025
- Court :
- Greffe du Tribunal de Commerce de la rochelle
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2024
BODACC C n 20250221, annonce n 1988 · Proof of publication (PDF)
-
Filing of accounts 4 Sep 2024
- Court :
- Greffe du Tribunal de Commerce de la rochelle
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2023
BODACC C n 20240171, annonce n 1045 · Proof of publication (PDF)
-
Filing of accounts 19 Nov 2023
- Court :
- Greffe du Tribunal de Commerce de la rochelle
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2021
BODACC C n 20230223, annonce n 1508 · Proof of publication (PDF)
-
Filing of accounts 4 May 2022
- Court :
- Greffe du Tribunal de Commerce de la rochelle
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2020
BODACC C n 20220087, annonce n 817 · Proof of publication (PDF)
-
Filing of accounts 24 Sep 2020
- Court :
- GREFFE DU TRIBUNAL DE COMMERCE DE LA ROCHELLE
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2019
BODACC C n 20200186, annonce n 1374 · Proof of publication (PDF)
-
Filing of accounts 3 Mar 2019
- Court :
- GREFFE DU TRIBUNAL DE COMMERCE DE LA ROCHELLE
- Type of filing :
- Comptes annuels et rapports
- Closing date :
- 31/12/2017
BODACC C n 20190044, annonce n 675 · Proof of publication (PDF)
Filings and accounts
- Formality 20 Jan 2026
Change history
- officer_appointed (empty) → Gerant 9 Oct 2026
- proceedings (empty) → Procedure de sauvegarde 1 Oct 2026