ETABLISSEMENTS COUPERY ET MASSON SA : revenue, balance sheet and financial ratios

ETABLISSEMENTS COUPERY ET MASSON SA is a French company founded 57 years ago, specialized in the sector Fabrication d'engrenages et d'organes mécaniques de transmission. Based in SAINT-THIBAULT-DES-VIGNES (77400), this company of category PME shows in 2023 a revenue of 4.1 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 - ETABLISSEMENTS COUPERY ET MASSON SA (SIREN 746951284)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 4 067 122 € 3 809 531 € 3 268 168 € 3 059 343 € 4 053 271 € 4 401 233 € 4 164 142 € 4 224 586 €
Net income 284 372 € 118 895 € 88 925 € 105 711 € -47 980 € 259 914 € 285 498 € 293 744 € 313 157 €
EBITDA N/C 214 195 € 135 967 € 158 209 € -66 280 € 330 807 € 351 509 € 430 580 € 362 075 €
Net margin N/C 2.9% 2.3% 3.2% -1.6% 6.4% 6.5% 7.1% 7.4%

Revenue and income statement

In 2024, ETABLISSEMENTS COUPERY ET MASSON SA generates positive net income of 284 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 313 k€ -> 284 k€.

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

284 372 €

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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 38%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

38.14%

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

48.969%

Solvency indicators evolution
ETABLISSEMENTS COUPERY ET MASSON SA

Sector positioning

Debt ratio
38.14 2024
2022
2023
2024
Q1: 1.4
Med: 21.07
Q3: 59.92
Average +6 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS COUPERY ET... (38.14) 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
48.97% 2024
2022
2023
2024
Q1: 36.15%
Med: 49.61%
Q3: 68.74%
Average -12 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS COUPERY ET... (49.0%) 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
1.73 years 2023
2022
2023
Q1: 0.0 years
Med: 0.42 years
Q3: 2.92 years
Average -12 pts over 2 years

In 2023, the repayment capacity of ETABLISSEMENTS COUPERY ET... (1.73) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 j

WCR and payment terms evolution
ETABLISSEMENTS COUPERY ET MASSON SA

Positioning of ETABLISSEMENTS COUPERY ET MASSON SA in its sector

Comparison with sector Fabrication d'engrenages et d'organes mécaniques de transmission

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 53 242€ to 2 127 351€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
53k€ 262k€ 2127k€
262 730 € Range: 53 242€ - 2 127 351€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'engrenages et d'organes mécaniques de transmission)

Compare ETABLISSEMENTS COUPERY ET MASSON SA with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'engrenages et d'organes mécaniques de transmission

Frequently asked questions about ETABLISSEMENTS COUPERY ET MASSON SA

What is the revenue of ETABLISSEMENTS COUPERY ET MASSON SA ?

The revenue of ETABLISSEMENTS COUPERY ET MASSON SA in 2023 is 4.1 M€.

Is ETABLISSEMENTS COUPERY ET MASSON SA profitable?

Yes, ETABLISSEMENTS COUPERY ET MASSON SA generated a net profit of 284 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS COUPERY ET MASSON SA ?

The headquarters of ETABLISSEMENTS COUPERY ET MASSON SA is located in SAINT-THIBAULT-DES-VIGNES (77400), in the department Seine-et-Marne.

Where to find the tax return of ETABLISSEMENTS COUPERY ET MASSON SA ?

The tax return of ETABLISSEMENTS COUPERY ET MASSON SA 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 ETABLISSEMENTS COUPERY ET MASSON SA operate?

ETABLISSEMENTS COUPERY ET MASSON SA operates in the sector Fabrication d'engrenages et d'organes mécaniques de transmission (NAF code 28.15Z). See the 'Sector positioning' section above to compare the company with its competitors.