SIREN : 417710654
MAS FORMATION is a French company founded 28 years ago, specialized in the sector Formation continue d'adultes. Based in MARLENHEIM (67520), this company of category PME shows in 2024 a revenue of 918 k€. 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 | 2022 | 2021 | 2019 |
|---|---|---|---|---|
| Revenue | 918 350 € | 1 038 242 € | 916 504 € | 816 339 € |
| Net income | -19 647 € | 1 867 € | 51 891 € | 43 917 € |
| EBITDA | 209 € | 15 189 € | 77 136 € | 59 024 € |
| Net margin | -2.1% | 0.2% | 5.7% | 5.4% |
In 2024, MAS FORMATION achieves revenue of 918 k€. Revenue is growing positively over 4 years (CAGR: +2.4%). Significant drop of -12% vs 2022. After deducting consumption (0 €), gross margin stands at 918 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 209 €, representing 0.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -20 k€ (-2.1% of revenue), which will impact equity.
918 350 €
918 350 €
209 €
-17 270 €
-19 647 €
0.0%
The debt ratio (= Financial debt / Equity x 100) stands at 68%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
68.095%
2.599%
-0.217%
-5.005
12.1%
In 2024, the debt ratio of MAS FORMATION (68.09) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of MAS FORMATION (2.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MAS FORMATION (-5.00) 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 126.64. 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 1161.7x. Operating income very largely covers interest expenses: high safety margin.
126.64
1161.722
In 2024, the liquidity ratio of MAS FORMATION (126.64) 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.
In 2024, the interest coverage of MAS FORMATION (1161.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 126 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 145 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 72 days of revenue, i.e. 183 k€ to permanently finance. Over 2019-2024, WCR increased by +113%, requiring additional financing.
183 238 €
126 j
145 j
0 j
72 j
Based on 134 transactions of similar company sales (all years), the value of MAS FORMATION is estimated at 123 378 € (range 41 171€ - 241 410€). With an EBITDA of 209€, the sector multiple of 2.2x 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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 134 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 MAS FORMATION with other companies in the same sector:
Voir toutes les statistiques du secteur Formation continue d'adultes
The revenue of MAS FORMATION in 2024 is 918 k€.
MAS FORMATION recorded a net loss in 2024.
The headquarters of MAS FORMATION is located in MARLENHEIM (67520), in the department Bas-Rhin.
The tax return of MAS FORMATION 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).
MAS FORMATION operates in the sector Formation continue d'adultes (NAF code 85.59A). See the 'Sector positioning' section above to compare the company with its competitors.