SCI MAS LATRIE - NAVACELLE : revenue, balance sheet and financial ratios

SCI MAS LATRIE - NAVACELLE is a French company founded 16 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2022 a revenue of 80 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Historique financier - SCI MAS LATRIE - NAVACELLE (SIREN 520016106)
Kennzahl 2022 2021 2020 2019
Umsatz 79 560 € 85 531 € 91 677 € 90 019 €
Nettoergebnis 54 748 € 38 076 € 35 229 € 64 559 €
EBITDA 55 242 € 38 375 € 35 499 € 67 808 €
Nettomarge 68.8% 44.5% 38.4% 71.7%

Umsatz und Gewinn- und Verlustrechnung

In 2022, SCI MAS LATRIE - NAVACELLE achieves revenue of 80 k€. Activity remains stable over the period (CAGR: -4.0%). Slight decline of -7% vs 2021. After deducting consumption (2 k€), gross margin stands at 77 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 69.4% of revenue. Positive scissor effect: EBITDA margin improves by +24.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 68.8% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2022) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

79 560 €

Bruttomarge (2022) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

77 452 €

EBITDA (2022) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

55 242 €

EBIT (2022) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

55 242 €

Nettoergebnis (2022) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

54 748 €

EBITDA-Marge (2022) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

69.4%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 8.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 68.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2022) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

46.285%

Finanzielle Autonomie (2022) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

27.515%

Cashflow / Umsatz (2022) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

68.813%

Rückzahlungsfähigkeit (2022) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

8.577

Anlagenaltersquote (2022) ?
Anlagenaltersquote
Definition
Misst den Abnutzungsgrad des Sachanlagevermögens.
Formel
Kumulierte Abschreibungen / Bruttoanlagevermögen x 100
Interpretation
< 50% : Neue Anlagen
50-70% : Normale Abnutzung
> 70% : Alternde Anlagen

100.0%

Entwicklung der Solvenzkennzahlen
SCI MAS LATRIE - NAVACELLE

Positionnement sectoriel

Debt ratio
46.28 2022
2020
2021
2022
Q1: -74.21
Méd: 11.43
Q3: 181.09
Average

In 2022, the debt ratio of SCI MAS LATRIE - NAVACELLE (46.28) 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
27.52% 2022
2020
2021
2022
Q1: 1.96%
Méd: 38.51%
Q3: 82.88%
Average

In 2022, the financial autonomy of SCI MAS LATRIE - NAVACELLE (27.5%) 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
8.58 years 2022
2020
2021
2022
Q1: -0.01 years
Méd: 0.67 years
Q3: 10.41 years
Average

In 2022, the repayment capacity of SCI MAS LATRIE - NAVACELLE (8.58) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 200.26. 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 0.9x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquiditätsquote (2022) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

200.264

Zinsdeckung (2022) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

0.894

Entwicklung der Liquiditätskennzahlen
SCI MAS LATRIE - NAVACELLE

Positionnement sectoriel

Liquidity ratio
200.26 2022
2020
2021
2022
Q1: 88.15
Méd: 270.18
Q3: 1095.13
Average +5 pts über 3 Jahre

In 2022, the liquidity ratio of SCI MAS LATRIE - NAVACELLE (200.26) 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
0.89x 2022
2020
2021
2022
Q1: 0.0x
Méd: 0.0x
Q3: 13.79x
Good

In 2022, the interest coverage of SCI MAS LATRIE - NAVACELLE (0.9x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-1007 days): operations structurally generate cash. Notable WCR improvement over the period (-2816%), freeing up cash.

Operatives Working Capital (2022) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

-222 537 €

Kundenforderungen (2022) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

0 j

Lieferantenverbindlichkeiten (2022) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

0 j

Lagerumschlag (2022) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2022) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

-1007 j

Entwicklung des Working Capital und der Zahlungsfristen
SCI MAS LATRIE - NAVACELLE

Positionnement de SCI MAS LATRIE - NAVACELLE dans son secteur

Vergleich mit der Branche Location de terrains et d'autres biens immobiliers

Bewertungsschätzung

Based on 241 transactions of similar company sales in 2022, the value of SCI MAS LATRIE - NAVACELLE is estimated at 150 179 € (range 60 779€ - 343 601€). With an EBITDA of 55 242€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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.

Estimated enterprise value 2022
241 transactions
60k€ 150k€ 343k€
150 179 € Range: 60 779€ - 343 601€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
55 242 € × 3.3x
Estimation 180 667 €
73 980€ - 401 843€
Revenue Multiple 30%
79 560 € × 0.68x
Estimation 53 716 €
24 303€ - 153 096€
Net Income Multiple 20%
54 748 € × 4.0x
Estimation 218 657 €
82 492€ - 483 759€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 241 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 (Location de terrains et d'autres biens immobiliers)

Compare SCI MAS LATRIE - NAVACELLE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SCI MAS LATRIE - NAVACELLE

What is the revenue of SCI MAS LATRIE - NAVACELLE ?

The revenue of SCI MAS LATRIE - NAVACELLE in 2022 is 80 k€.

Is SCI MAS LATRIE - NAVACELLE profitable?

Yes, SCI MAS LATRIE - NAVACELLE generated a net profit of 55 k€ in 2022.

Where is the headquarters of SCI MAS LATRIE - NAVACELLE ?

The headquarters of SCI MAS LATRIE - NAVACELLE is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of SCI MAS LATRIE - NAVACELLE ?

The tax return of SCI MAS LATRIE - NAVACELLE 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 MAS LATRIE - NAVACELLE operate?

SCI MAS LATRIE - NAVACELLE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.