SIREN : 509462636
M.A&S is a French company founded 17 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in NIORT (79000), this company of category GE shows in 2024 a revenue of 10.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 10 454 495 € | 10 387 533 € | 7 925 977 € | 9 127 617 € | 10 848 780 € | 8 885 730 € | 7 725 941 € | 6 446 232 € |
| Net income | 1 584 263 € | 1 608 267 € | 888 118 € | 1 533 270 € | 3 011 307 € | 2 629 164 € | 2 046 872 € | 1 828 995 € |
| EBITDA | 1 982 859 € | 538 196 € | 1 456 992 € | 2 425 227 € | 4 876 230 € | 4 018 917 € | 3 182 707 € | 2 912 217 € |
| Net margin | 15.2% | 15.5% | 11.2% | 16.8% | 27.8% | 29.6% | 26.5% | 28.4% |
In 2024, M.A&S achieves revenue of 10.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 10.5 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 2.0 M€, representing 19.0% of revenue. Positive scissor effect: EBITDA margin improves by +13.8 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 1.6 M€, i.e. 15.2% of revenue. This profit can be retained or distributed to shareholders.
10 454 495 €
10 454 495 €
1 982 859 €
1 606 524 €
1 584 263 €
19.0%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
83.77%
17.68%
0.0
In 2024, the debt ratio of M.A&S (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of M.A&S (83.8%) 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.
In 2024, the repayment capacity of M.A&S (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 719.19. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
719.186
0.012
In 2024, the liquidity ratio of M.A&S (719.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of M.A&S (0.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 119 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 107 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 80 days of revenue, i.e. 2.3 M€ to permanently finance. Over 2016-2024, WCR increased by +141%, requiring additional financing.
2 337 416 €
119 j
12 j
0 j
80 j
Based on 131 transactions of similar company sales (all years), the value of M.A&S is estimated at 6 977 140 € (range 2 316 648€ - 13 478 489€). With an EBITDA of 1 982 859€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (conservative valuation). 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.
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This estimate is based on the analysis of 131 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare M.A&S with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.
The revenue of M.A&S in 2024 is 10.5 M€.
Yes, M.A&S generated a net profit of 1.6 M€ in 2024.
The headquarters of M.A&S is located in NIORT (79000), in the department Deux-Sevres.
The tax return of M.A&S 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).
M.A&S operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.