Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1999-07-05 (26 years)Status: ActiveBusiness sector: Travaux de plâtrerieLocation: GRAULHET (81300), Tarn
JACKY MASSOUTIER ET FILS SAS : revenue, balance sheet and financial ratios
JACKY MASSOUTIER ET FILS SAS is a French company
founded 26 years ago,
specialized in the sector Travaux de plâtrerie.
Based in GRAULHET (81300),
this company of category PME
shows in 2021 a revenue of 14.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - JACKY MASSOUTIER ET FILS SAS (SIREN 423775436)
Indicator
2024
2023
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
14 581 942 €
11 878 089 €
15 867 746 €
13 297 181 €
14 891 731 €
14 421 940 €
Net income
308 307 €
41 558 €
477 872 €
377 258 €
329 231 €
62 292 €
36 083 €
80 316 €
EBITDA
N/C
N/C
781 334 €
554 767 €
485 394 €
44 103 €
-29 435 €
126 873 €
Net margin
N/C
N/C
3.3%
3.2%
2.1%
0.5%
0.2%
0.6%
Revenue and income statement
In 2024, JACKY MASSOUTIER ET FILS SAS generates positive net income of 308 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 80 k€ -> 308 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
308 307 €
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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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Item
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 3%. 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 38%. The balance between equity and debt is satisfactory.
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
3.277%
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
38.42%
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 JACKY MASSOUTIER ET FILS SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Debt ratio
15.586
17.665
12.561
9.321
130.56
32.886
9.212
3.277
Financial autonomy
21.764
19.625
28.344
23.39
23.783
27.763
28.483
38.42
Repayment capacity
1.601
-5.215
1.793
0.454
7.052
1.378
None
None
Cash flow / Revenue
0.686%
-0.239%
0.587%
1.866%
2.558%
3.172%
None%
None%
Sector positioning
Debt ratio
3.282024
2021
2023
2024
Q1: 0.39
Med: 14.82
Q3: 43.05
Good-25 pts over 3 years
In 2024, the debt ratio of JACKY MASSOUTIER ET FILS SAS (3.28) 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
38.42%2024
2021
2023
2024
Q1: 8.97%
Med: 33.51%
Q3: 53.73%
Good+6 pts over 3 years
In 2024, the financial autonomy of JACKY MASSOUTIER ET FILS SAS (38.4%) 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
1.38 years2021
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.19 years
Average
In 2021, the repayment capacity of JACKY MASSOUTIER ET FILS SAS (1.38) 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 158.47. 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
158.467
Liquidity indicators evolution JACKY MASSOUTIER ET FILS SAS
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Liquidity ratio
128.776
124.154
139.112
128.626
213.545
151.234
139.455
158.467
Interest coverage
18.743
-17.883
1.855
0.082
0.056
0.492
None
None
Sector positioning
Liquidity ratio
158.472024
2021
2023
2024
Q1: 146.2
Med: 209.15
Q3: 308.38
Average
In 2024, the liquidity ratio of JACKY MASSOUTIER ET FILS SAS (158.47) 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
0.49x2021
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.34x
Good
In 2021, the interest coverage of JACKY MASSOUTIER ET FILS SAS (0.5x) 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 JACKY MASSOUTIER ET FILS SAS
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2023
2024
Operating WCR
2 704 691 €
3 542 147 €
2 337 378 €
2 728 459 €
1 696 904 €
3 134 097 €
0 €
0 €
Inventory turnover (days)
14
20
14
11
14
19
0
0
Customer payment term (days)
56
60
44
54
48
68
0
0
Supplier payment term (days)
69
85
65
89
78
84
0
0
Positioning of JACKY MASSOUTIER ET FILS SAS in its sector
Comparison with sector Travaux de plâtrerie
Valuation estimate
Based on 65 transactions of similar company sales
in 2024,
the value of JACKY MASSOUTIER ET FILS SAS is estimated at
993 473 €
(range 363 435€ - 2 238 464€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2024
65 tx
363k€993k€2238k€
993 473 €Range: 363 435€ - 2 238 464€
NAF 4 année 2024
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
308 307 €
×
3.2x
=993 473 €
Range: 363 435€ - 2 238 464€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 65 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 (Travaux de plâtrerie)
Compare JACKY MASSOUTIER ET FILS SAS with other companies in the same sector:
Frequently asked questions about JACKY MASSOUTIER ET FILS SAS
What is the revenue of JACKY MASSOUTIER ET FILS SAS ?
The revenue of JACKY MASSOUTIER ET FILS SAS in 2021 is 14.6 M€.
Is JACKY MASSOUTIER ET FILS SAS profitable?
Yes, JACKY MASSOUTIER ET FILS SAS generated a net profit of 308 k€ in 2024.
Where is the headquarters of JACKY MASSOUTIER ET FILS SAS ?
The headquarters of JACKY MASSOUTIER ET FILS SAS is located in GRAULHET (81300), in the department Tarn.
Where to find the tax return of JACKY MASSOUTIER ET FILS SAS ?
The tax return of JACKY MASSOUTIER ET FILS SAS 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 JACKY MASSOUTIER ET FILS SAS operate?
JACKY MASSOUTIER ET FILS SAS operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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