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MAS ET FILS : revenue, balance sheet and financial ratios

MAS ET FILS is a French company founded 39 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in MONTBOYER (16620), this company of category PME shows in 2017 a revenue of 759 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MAS ET FILS (SIREN 341606564)
Indicator 2024 2023 2019 2017
Revenue N/C N/C N/C 758 723 €
Net income 24 597 € 39 569 € 28 879 € 32 807 €
EBITDA N/C N/C N/C 61 577 €
Net margin N/C N/C N/C 4.3%

Revenue and income statement

In 2024, MAS ET FILS generates positive net income of 25 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 33 k€ -> 25 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

24 597 €

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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 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. 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

43.443%

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

51.674%

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

19.9%

Solvency indicators evolution
MAS ET FILS

Sector positioning

Debt ratio
43.44 2024
2019
2023
2024
Q1: 4.29
Med: 20.77
Q3: 53.87
Average

In 2024, the debt ratio of MAS ET FILS (43.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
51.67% 2024
2019
2023
2024
Q1: 20.15%
Med: 40.86%
Q3: 57.83%
Good

In 2024, the financial autonomy of MAS ET FILS (51.7%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.57. 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

254.566

Liquidity indicators evolution
MAS ET FILS

Sector positioning

Liquidity ratio
254.57 2024
2019
2023
2024
Q1: 151.49
Med: 214.55
Q3: 315.38
Good +5 pts over 3 years

In 2024, the liquidity ratio of MAS ET FILS (254.57) 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.

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
MAS ET FILS

Positioning of MAS ET FILS in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Based on 51 transactions of similar company sales in 2024, the value of MAS ET FILS is estimated at 83 549 € (range 33 043€ - 190 507€). 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 value 2024
51 tx
33k€ 83k€ 190k€
83 549 € Range: 33 043€ - 190 507€
NAF 5 année 2024

Valuation method used

Net Income Multiple
24 597 € × 3.4x = 83 550 €
Range: 33 043€ - 190 507€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 menuiserie bois et PVC)

Compare MAS ET FILS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about MAS ET FILS

What is the revenue of MAS ET FILS ?

The revenue of MAS ET FILS in 2017 is 759 k€.

Is MAS ET FILS profitable?

Yes, MAS ET FILS generated a net profit of 25 k€ in 2024.

Where is the headquarters of MAS ET FILS ?

The headquarters of MAS ET FILS is located in MONTBOYER (16620), in the department Charente.

Where to find the tax return of MAS ET FILS ?

The tax return of MAS ET FILS 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 MAS ET FILS operate?

MAS ET FILS operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.