ETABLISSEMENTS MASSONNIERE : revenue, balance sheet and financial ratios

ETABLISSEMENTS MASSONNIERE is a French company founded 37 years ago, specialized in the sector Transformation et conservation de la viande de boucherie. Based in SAINT-DENIS-DE-PILE (33910), this company of category PME shows in 2021 a revenue of 10.5 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 MASSONNIERE (SIREN 350526042)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 10 471 011 € N/C N/C 9 522 039 € 9 536 669 € 8 851 633 €
Net income 89 679 € 86 640 € 96 587 € 56 968 € 68 198 € 112 806 € 119 032 € 128 073 €
EBITDA N/C N/C 308 795 € N/C N/C 75 912 € 283 141 € 193 197 €
Net margin N/C N/C 0.9% N/C N/C 1.2% 1.2% 1.4%

Revenue and income statement

In 2024, ETABLISSEMENTS MASSONNIERE generates positive net income of 90 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 128 k€ -> 90 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

89 679 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 30%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 54%. 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

30.494%

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

54.496%

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

40.3%

Solvency indicators evolution
ETABLISSEMENTS MASSONNIERE

Sector positioning

Debt ratio
30.49 2024
2021
2023
2024
Q1: 2.7
Med: 34.43
Q3: 111.38
Good -14 pts over 3 years

In 2024, the debt ratio of ETABLISSEMENTS MASSONNIERE (30.49) 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
54.5% 2024
2021
2023
2024
Q1: 11.96%
Med: 33.85%
Q3: 54.62%
Good +16 pts over 3 years

In 2024, the financial autonomy of ETABLISSEMENTS MASSONNIERE (54.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
3.09 years 2021
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 3.58 years
Average

In 2021, the repayment capacity of ETABLISSEMENTS MASSONNIERE (3.09) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 205.16. 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

205.164

Liquidity indicators evolution
ETABLISSEMENTS MASSONNIERE

Sector positioning

Liquidity ratio
205.16 2024
2021
2023
2024
Q1: 101.38
Med: 151.5
Q3: 236.52
Good -8 pts over 3 years

In 2024, the liquidity ratio of ETABLISSEMENTS MASSONNIERE (205.16) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
3.48x 2021
2021
Q1: 0.0x
Med: 0.81x
Q3: 3.55x
Good

In 2021, the interest coverage of ETABLISSEMENTS MASSONNIERE (3.5x) 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.

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 MASSONNIERE

Positioning of ETABLISSEMENTS MASSONNIERE in its sector

Comparison with sector Transformation et conservation de la viande de boucherie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (45 transactions). This range of 76 020€ to 461 782€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
76k€ 182k€ 461k€
182 627 € Range: 76 020€ - 461 782€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 45 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 (Transformation et conservation de la viande de boucherie)

Compare ETABLISSEMENTS MASSONNIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de la viande de boucherie

Frequently asked questions about ETABLISSEMENTS MASSONNIERE

What is the revenue of ETABLISSEMENTS MASSONNIERE ?

The revenue of ETABLISSEMENTS MASSONNIERE in 2021 is 10.5 M€.

Is ETABLISSEMENTS MASSONNIERE profitable?

Yes, ETABLISSEMENTS MASSONNIERE generated a net profit of 90 k€ in 2024.

Where is the headquarters of ETABLISSEMENTS MASSONNIERE ?

The headquarters of ETABLISSEMENTS MASSONNIERE is located in SAINT-DENIS-DE-PILE (33910), in the department Gironde.

Where to find the tax return of ETABLISSEMENTS MASSONNIERE ?

The tax return of ETABLISSEMENTS MASSONNIERE 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 MASSONNIERE operate?

ETABLISSEMENTS MASSONNIERE operates in the sector Transformation et conservation de la viande de boucherie (NAF code 10.11Z). See the 'Sector positioning' section above to compare the company with its competitors.