MALMASSON COURTAGE : revenue, balance sheet and financial ratios

MALMASSON COURTAGE is a French company founded 26 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in SARREGUEMINES (57200), this company of category GE shows in 2023 a revenue of 1.8 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 - MALMASSON COURTAGE (SIREN 429938087)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 843 768 € 1 692 040 € 1 585 768 € 1 518 294 € 1 515 382 € 1 386 975 € 1 499 651 € 1 620 499 €
Net income 356 006 € 219 612 € 80 197 € 116 694 € 56 877 € -264 740 € -117 977 € -235 703 €
EBITDA 320 824 € 204 080 € 51 772 € 94 489 € 38 874 € -294 236 € -208 695 € -234 383 €
Net margin 19.3% 13.0% 5.1% 7.7% 3.8% -19.1% -7.9% -14.5%

Revenue and income statement

In 2023, MALMASSON COURTAGE achieves revenue of 1.8 M€. Revenue is growing positively over 8 years (CAGR: +1.9%). Vs 2022: +9%. After deducting consumption (5 €), gross margin stands at 1.8 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 321 k€, representing 17.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 356 k€, i.e. 19.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 843 768 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 843 763 €

EBITDA (2023) ?
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

320 824 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

382 654 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

356 006 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

17.4%

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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 2%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 20.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.49%

Financial autonomy (2023) ?
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

79.032%

Cash flow / Revenue (2023) ?
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

20.317%

Repayment capacity (2023) ?
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

0.208

Asset age ratio (2023) ?
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

19.8%

Solvency indicators evolution
MALMASSON COURTAGE

Sector positioning

Debt ratio
2.49 2023
2021
2022
2023
Q1: 0.0
Med: 8.56
Q3: 49.67
Good

In 2023, the debt ratio of MALMASSON COURTAGE (2.49) 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
79.03% 2023
2021
2022
2023
Q1: 14.09%
Med: 47.12%
Q3: 74.18%
Excellent

In 2023, the financial autonomy of MALMASSON COURTAGE (79.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.21 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.13 years
Q3: 2.03 years
Average

In 2023, the repayment capacity of MALMASSON COURTAGE (0.21) 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 414.70. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

414.697

Interest coverage (2023) ?
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
MALMASSON COURTAGE

Sector positioning

Liquidity ratio
414.7 2023
2021
2022
2023
Q1: 123.5
Med: 243.58
Q3: 584.99
Good

In 2023, the liquidity ratio of MALMASSON COURTAGE (414.70) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.0x
Average -26 pts over 3 years

In 2023, the interest coverage of MALMASSON COURTAGE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 14 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 108 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). WCR is negative (-84 days): operations structurally generate cash. Notable WCR improvement over the period (-116%), freeing up cash.

Operating WCR (2023) ?
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

-431 128 €

Customer credit (2023) ?
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

14 j

Supplier credit (2023) ?
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

108 j

Inventory turnover (2023) ?
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 (2023) ?
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

-84 j

WCR and payment terms evolution
MALMASSON COURTAGE

Positioning of MALMASSON COURTAGE in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of MALMASSON COURTAGE is estimated at 880 918 € (range 269 485€ - 2 656 233€). With an EBITDA of 320 824€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (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 2023
193 transactions
269k€ 880k€ 2656k€
880 918 € Range: 269 485€ - 2 656 233€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
320 824 € × 1.2x
Estimation 388 407 €
100 322€ - 1 982 540€
Revenue Multiple 30%
1 843 768 € × 0.98x
Estimation 1 811 370 €
505 131€ - 3 368 833€
Net Income Multiple 20%
356 006 € × 2.0x
Estimation 716 522 €
338 929€ - 3 271 568€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 (Activités des agents et courtiers d'assurances)

Compare MALMASSON COURTAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about MALMASSON COURTAGE

What is the revenue of MALMASSON COURTAGE ?

The revenue of MALMASSON COURTAGE in 2023 is 1.8 M€.

Is MALMASSON COURTAGE profitable?

Yes, MALMASSON COURTAGE generated a net profit of 356 k€ in 2023.

Where is the headquarters of MALMASSON COURTAGE ?

The headquarters of MALMASSON COURTAGE is located in SARREGUEMINES (57200), in the department Moselle.

Where to find the tax return of MALMASSON COURTAGE ?

The tax return of MALMASSON COURTAGE 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 MALMASSON COURTAGE operate?

MALMASSON COURTAGE operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.