SIREN : 389681628
MAS S.A.S. is a French company founded 33 years ago, specialized in the sector Préparation industrielle de produits à base de viande. Based in LE ROUGET-PERS (15290), this company of category PME shows in 2024 a revenue of 15.5 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
| Indicator | 2024 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 15 500 540 € | 12 731 257 € | 11 593 418 € | 11 781 952 € | 11 634 166 € | 11 769 562 € | 11 426 983 € |
| Net income | -420 166 € | -86 409 € | -136 619 € | 242 164 € | 121 017 € | -19 196 € | 182 429 € |
| EBITDA | 56 379 € | 74 024 € | 141 400 € | 505 075 € | 427 675 € | 266 393 € | 373 328 € |
| Net margin | -2.7% | -0.7% | -1.2% | 2.1% | 1.0% | -0.2% | 1.6% |
In 2024, MAS S.A.S. achieves revenue of 15.5 M€. Revenue is growing positively over 7 years (CAGR: +3.9%). Vs 2021, growth of +22% (12.7 M€ -> 15.5 M€). After deducting consumption (7.5 M€), gross margin stands at 8.0 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 56 k€, representing 0.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -420 k€ (-2.7% of revenue), which will impact equity.
15 500 540 €
7 978 622 €
56 379 €
-142 906 €
-420 166 €
0.4%
The debt ratio (= Financial debt / Equity x 100) stands at 390%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
390.335%
12.141%
-2.127%
-8.905
15.8%
In 2024, the debt ratio of MAS S.A.S. (390.33) 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 S.A.S. (12.1%) 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 S.A.S. (-8.90) 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 149.76. 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 264.5x. Operating income very largely covers interest expenses: high safety margin.
149.76
264.542
In 2024, the liquidity ratio of MAS S.A.S. (149.76) 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 S.A.S. (264.5x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 54 days of revenue, i.e. 2.3 M€ to permanently finance.
2 325 701 €
11 j
48 j
57 j
54 j
Based on 108 transactions of similar company sales (all years), the value of MAS S.A.S. is estimated at 1 621 438 € (range 863 984€ - 2 820 366€). With an EBITDA of 56 379€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.26x (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 108 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 S.A.S. with other companies in the same sector:
Voir toutes les statistiques du secteur Préparation industrielle de produits à base de viande
The revenue of MAS S.A.S. in 2024 is 15.5 M€.
MAS S.A.S. recorded a net loss in 2024.
The headquarters of MAS S.A.S. is located in LE ROUGET-PERS (15290), in the department Cantal.
The tax return of MAS S.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).
MAS S.A.S. operates in the sector Préparation industrielle de produits à base de viande (NAF code 10.13A). See the 'Sector positioning' section above to compare the company with its competitors.