Employees: 03 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1968-01-01 (58 years)Status: ActiveBusiness sector: Entretien et réparation de véhicules automobiles légersLocation: GIBERVILLE (14730), Calvados
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
ETABLISSEMENTS MASSA PERE ET FILS : revenue, balance sheet and financial ratios
ETABLISSEMENTS MASSA PERE ET FILS is a French company
founded 58 years ago,
specialized in the sector Entretien et réparation de véhicules automobiles légers.
Based in GIBERVILLE (14730),
this company of category PME
shows in 2017 a revenue of 1.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ETABLISSEMENTS MASSA PERE ET FILS (SIREN 733820021)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
1 023 416 €
N/C
Net income
-77 118 €
17 455 €
5 749 €
3 624 €
13 981 €
21 720 €
289 €
-4 970 €
-8 717 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
21 264 €
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
-0.5%
N/C
Revenue and income statement
In 2024, ETABLISSEMENTS MASSA PERE ET FILS records a net loss of 77 k€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-77 118 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 42%. 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
16.598%
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
42.413%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution ETABLISSEMENTS MASSA PERE ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
12.78
12.123
4.355
2.899
2.659
17.158
29.83
15.613
16.598
Financial autonomy
55.009
58.144
56.794
59.59
53.408
57.025
51.676
39.4
42.413
Repayment capacity
None
1.161
None
None
None
None
None
None
None
Cash flow / Revenue
None%
1.856%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
16.62024
2022
2023
2024
Q1: 5.46
Med: 23.95
Q3: 69.2
Good-6 pts over 3 years
In 2024, the debt ratio of ETABLISSEMENTS MASSA PERE... (16.60) 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
42.41%2024
2022
2023
2024
Q1: 21.34%
Med: 45.54%
Q3: 63.3%
Average-18 pts over 3 years
In 2024, the financial autonomy of ETABLISSEMENTS MASSA PERE... (42.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 170.93. 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
170.925
Liquidity indicators evolution ETABLISSEMENTS MASSA PERE ET FILS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
173.908
192.604
186.268
208.325
188.056
233.451
255.354
165.021
170.925
Interest coverage
None
1.702
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
170.932024
2022
2023
2024
Q1: 142.55
Med: 216.97
Q3: 327.22
Average-29 pts over 3 years
In 2024, the liquidity ratio of ETABLISSEMENTS MASSA PERE... (170.93) 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.
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 MASSA PERE ET FILS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
0 €
94 318 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
10
0
0
0
0
0
0
0
Customer payment term (days)
0
26
0
0
0
0
0
0
0
Supplier payment term (days)
0
35
0
0
0
0
0
0
0
Positioning of ETABLISSEMENTS MASSA PERE ET FILS in its sector
Comparison with sector Entretien et réparation de véhicules automobiles légers
Similar companies (Entretien et réparation de véhicules automobiles légers)
Compare ETABLISSEMENTS MASSA PERE ET FILS with other companies in the same sector:
Frequently asked questions about ETABLISSEMENTS MASSA PERE ET FILS
What is the revenue of ETABLISSEMENTS MASSA PERE ET FILS ?
The revenue of ETABLISSEMENTS MASSA PERE ET FILS in 2017 is 1.0 M€.
Is ETABLISSEMENTS MASSA PERE ET FILS profitable?
ETABLISSEMENTS MASSA PERE ET FILS recorded a net loss in 2024.
Where is the headquarters of ETABLISSEMENTS MASSA PERE ET FILS ?
The headquarters of ETABLISSEMENTS MASSA PERE ET FILS is located in GIBERVILLE (14730), in the department Calvados.
Where to find the tax return of ETABLISSEMENTS MASSA PERE ET FILS ?
The tax return of ETABLISSEMENTS MASSA PERE ET FILS 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 MASSA PERE ET FILS operate?
ETABLISSEMENTS MASSA PERE ET FILS operates in the sector Entretien et réparation de véhicules automobiles légers (NAF code 45.20A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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