FINANCIERE MASSON : revenue, balance sheet and financial ratios

FINANCIERE MASSON is a French company founded 14 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in VALENCE (26000), this company of category PME shows in 2025 a revenue of 116 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 - FINANCIERE MASSON (SIREN 532659034)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 116 415 € 114 132 € 111 900 € 109 704 € 107 556 € 105 444 € 103 380 € 101 352 € 99 360 € 97 416 €
Net income 22 384 € 60 533 € 46 515 € 65 501 € 29 061 € 33 511 € 31 693 € 29 547 € 27 492 € 19 560 €
EBITDA 16 552 € 14 496 € 11 271 € 11 624 € 8 049 € 6 562 € 4 568 € 2 733 € 712 € -1 124 €
Net margin 19.2% 53.0% 41.6% 59.7% 27.0% 31.8% 30.7% 29.2% 27.7% 20.1%

Revenue and income statement

In 2025, FINANCIERE MASSON achieves revenue of 116 k€. Revenue is growing positively over 10 years (CAGR: +2.0%). Vs 2024: +2%. After deducting consumption (0 €), gross margin stands at 116 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 17 k€, representing 14.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 22 k€, i.e. 19.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

116 415 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

116 415 €

EBITDA (2025) ?
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

16 552 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 561 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

22 384 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.2%

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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 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 19.2% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.634%

Financial autonomy (2025) ?
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

0.58%

Cash flow / Revenue (2025) ?
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

19.228%

Repayment capacity (2025) ?
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

0.0

Solvency indicators evolution
FINANCIERE MASSON

Sector positioning

Debt ratio
0.63 2025
2023
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Good

In 2025, the debt ratio of FINANCIERE MASSON (0.63) 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
0.58% 2025
2023
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average

In 2025, the financial autonomy of FINANCIERE MASSON (0.6%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Excellent

In 2025, the repayment capacity of FINANCIERE MASSON (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 837.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

837.221

Interest coverage (2025) ?
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
FINANCIERE MASSON

Sector positioning

Liquidity ratio
837.22 2025
2023
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Average

In 2025, the liquidity ratio of FINANCIERE MASSON (837.22) 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 2025
2023
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Excellent

In 2025, the interest coverage of FINANCIERE MASSON (0.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 310 days. Excellent situation: suppliers finance 280 days of the operating cycle (retail model). Overall, WCR represents 558 days of revenue, i.e. 180 k€ to permanently finance. Over 2016-2025, WCR increased by +1500%, requiring additional financing.

Operating WCR (2025) ?
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

180 406 €

Customer credit (2025) ?
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

30 j

Supplier credit (2025) ?
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

310 j

Inventory turnover (2025) ?
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 (2025) ?
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

558 j

WCR and payment terms evolution
FINANCIERE MASSON

Positioning of FINANCIERE MASSON in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Based on 170 transactions of similar company sales (all years), the value of FINANCIERE MASSON is estimated at 127 531 € (range 79 464€ - 200 445€). With an EBITDA of 16 552€, the sector multiple of 6.8x is applied. The price/revenue ratio is 0.71x (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 2025
170 transactions
79k€ 127k€ 200k€
127 531 € Range: 79 464€ - 200 445€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
16 552 € × 6.8x
Estimation 112 713 €
68 291€ - 198 645€
Revenue Multiple 30%
116 415 € × 0.71x
Estimation 82 549 €
55 173€ - 96 468€
Net Income Multiple 20%
22 384 € × 10.4x
Estimation 232 050 €
143 838€ - 360 912€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 170 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 FINANCIERE MASSON with other companies in the same sector:

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

Frequently asked questions about FINANCIERE MASSON

What is the revenue of FINANCIERE MASSON ?

The revenue of FINANCIERE MASSON in 2025 is 116 k€.

Is FINANCIERE MASSON profitable?

Yes, FINANCIERE MASSON generated a net profit of 22 k€ in 2025.

Where is the headquarters of FINANCIERE MASSON ?

The headquarters of FINANCIERE MASSON is located in VALENCE (26000), in the department Drome.

Where to find the tax return of FINANCIERE MASSON ?

The tax return of FINANCIERE MASSON 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 FINANCIERE MASSON operate?

FINANCIERE MASSON 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.