CONSEIL ET INVESTISSEMENT DES MASCAREIGNES : revenue, balance sheet and financial ratios

CONSEIL ET INVESTISSEMENT DES MASCAREIGNES is a French company founded 18 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in SAINT-DENIS (97400), this company of category PME shows in 2021 a revenue of 101 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 - CONSEIL ET INVESTISSEMENT DES MASCAREIGNES (SIREN 502779515)
Indicator 2021 2019
Revenue 101 125 € 40 194 €
Net income 51 811 € 8 083 €
EBITDA 60 461 € 11 707 €
Net margin 51.2% 20.1%

Revenue and income statement

In 2021, CONSEIL ET INVESTISSEMENT DES MASCAREIGNES achieves revenue of 101 k€. Vs 2019, growth of +152% (40 k€ -> 101 k€). After deducting consumption (0 €), gross margin stands at 101 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 60 k€, representing 59.8% of revenue. Positive scissor effect: EBITDA margin improves by +30.7 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 52 k€, i.e. 51.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

101 125 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

101 125 €

EBITDA (2021) ?
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

60 461 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

60 461 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

51 811 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

59.8%

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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 1%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 51.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.544%

Financial autonomy (2021) ?
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

53.408%

Cash flow / Revenue (2021) ?
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

51.23%

Repayment capacity (2021) ?
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

0.017

Solvency indicators evolution
CONSEIL ET INVESTISSEMENT DES MASCAREIGNES

Sector positioning

Debt ratio
0.54 2021
2019
2021
Q1: 0.02
Med: 12.01
Q3: 99.49
Good

In 2021, the debt ratio of CONSEIL ET INVESTISSEMENT... (0.54) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
53.41% 2021
2019
2021
Q1: 18.1%
Med: 61.65%
Q3: 91.15%
Average

In 2021, the financial autonomy of CONSEIL ET INVESTISSEMENT... (53.4%) 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
0.02 years 2021
2019
2021
Q1: -0.03 years
Med: 0.01 years
Q3: 3.84 years
Good +19 pts over 2 years

In 2021, the repayment capacity of CONSEIL ET INVESTISSEMENT... (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 214.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

214.235

Interest coverage (2021) ?
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
CONSEIL ET INVESTISSEMENT DES MASCAREIGNES

Sector positioning

Liquidity ratio
214.24 2021
2019
2021
Q1: 111.19
Med: 514.23
Q3: 3099.95
Average

In 2021, the liquidity ratio of CONSEIL ET INVESTISSEMENT... (214.24) 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
0.0x 2021
2019
2021
Q1: -54.03x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 2 years

In 2021, the interest coverage of CONSEIL ET INVESTISSEMENT... (0.0x) 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.

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: 450 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 218 days. The gap of 232 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 658 days of revenue, i.e. 185 k€ to permanently finance.

Operating WCR (2021) ?
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

184 901 €

Customer credit (2021) ?
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

450 j

Supplier credit (2021) ?
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

218 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

658 j

WCR and payment terms evolution
CONSEIL ET INVESTISSEMENT DES MASCAREIGNES

Positioning of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 303 652€ to 950 830€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
303k€ 775k€ 950k€
775 729 € Range: 303 652€ - 950 830€
NAF 5 année 2021

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Fonds de placement et entités financières similaires)

Compare CONSEIL ET INVESTISSEMENT DES MASCAREIGNES with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about CONSEIL ET INVESTISSEMENT DES MASCAREIGNES

What is the revenue of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES ?

The revenue of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES in 2021 is 101 k€.

Is CONSEIL ET INVESTISSEMENT DES MASCAREIGNES profitable?

Yes, CONSEIL ET INVESTISSEMENT DES MASCAREIGNES generated a net profit of 52 k€ in 2021.

Where is the headquarters of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES ?

The headquarters of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES ?

The tax return of CONSEIL ET INVESTISSEMENT DES MASCAREIGNES 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 CONSEIL ET INVESTISSEMENT DES MASCAREIGNES operate?

CONSEIL ET INVESTISSEMENT DES MASCAREIGNES operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.