MAS SOL VILLAGES EXPLOITATION : revenue, balance sheet and financial ratios

MAS SOL VILLAGES EXPLOITATION is a French company founded 25 years ago, specialized in the sector Hébergement touristique et autre hébergement de courte durée . Based in GRUISSAN (11430), this company of category PME shows in 2024 a revenue of 262 k€. 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 - MAS SOL VILLAGES EXPLOITATION (SIREN 434404570)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 261 836 € 262 254 € 252 099 € 227 787 € 198 830 € 197 946 € 187 866 € 203 905 € 216 165 €
Net income 35 367 € 27 487 € 34 800 € 31 241 € 16 193 € 16 094 € 17 937 € 4 536 € 26 519 €
EBITDA -14 615 € -19 877 € -16 498 € -93 136 € -196 932 € -280 411 € -244 915 € -209 897 € -93 135 €
Net margin 13.5% 10.5% 13.8% 13.7% 8.1% 8.1% 9.5% 2.2% 12.3%

Revenue and income statement

In 2024, MAS SOL VILLAGES EXPLOITATION achieves revenue of 262 k€. Revenue is growing positively over 9 years (CAGR: +2.4%). Slight decline of -0% vs 2023. After deducting consumption (0 €), gross margin stands at 262 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 -15 k€, representing -5.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 35 k€, i.e. 13.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

261 836 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

261 836 €

EBITDA (2024) ?
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

-14 615 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

41 602 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

35 367 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.6%

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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 9%. 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 33%. The balance between equity and debt is satisfactory.

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

8.617%

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

32.922%

Cash flow / Revenue (2024) ?
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

-8.282%

Repayment capacity (2024) ?
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

-0.377

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

12.4%

Solvency indicators evolution
MAS SOL VILLAGES EXPLOITATION

Sector positioning

Debt ratio
8.62 2024
2022
2023
2024
Q1: -3.79
Med: 0.16
Q3: 69.98
Average

In 2024, the debt ratio of MAS SOL VILLAGES EXPLOITA... (8.62) 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
32.92% 2024
2022
2023
2024
Q1: 0.0%
Med: 9.22%
Q3: 47.63%
Good +15 pts over 3 years

In 2024, the financial autonomy of MAS SOL VILLAGES EXPLOITA... (32.9%) 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.

Repayment capacity
-0.38 years 2024
2022
2023
2024
Q1: -0.19 years
Med: 0.0 years
Q3: 2.6 years
Excellent

In 2024, the repayment capacity of MAS SOL VILLAGES EXPLOITA... (-0.38) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 154.83. 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

154.834

Interest coverage (2024) ?
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
MAS SOL VILLAGES EXPLOITATION

Sector positioning

Liquidity ratio
154.83 2024
2022
2023
2024
Q1: 33.0
Med: 119.82
Q3: 327.59
Good

In 2024, the liquidity ratio of MAS SOL VILLAGES EXPLOITA... (154.83) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 3.06x
Average

In 2024, the interest coverage of MAS SOL VILLAGES EXPLOITA... (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: 157 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. The gap of 69 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 14 days of revenue, i.e. 10 k€ to permanently finance. Over 2016-2024, WCR increased by +60%, requiring additional financing.

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

10 217 €

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

157 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

88 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 in days of revenue (2024) ?
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

14 j

WCR and payment terms evolution
MAS SOL VILLAGES EXPLOITATION

Positioning of MAS SOL VILLAGES EXPLOITATION in its sector

Comparison with sector Hébergement touristique et autre hébergement de courte durée

Valuation estimate

Based on 261 transactions of similar company sales (all years), the value of MAS SOL VILLAGES EXPLOITATION is estimated at 203 901 € (range 110 002€ - 388 790€). The price/revenue ratio is 0.75x (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 2024
261 transactions
110k€ 203k€ 388k€
203 901 € Range: 110 002€ - 388 790€
NAF 5 all-time

Valuation detail by method

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Revenue Multiple 30%
261 836 € × 0.75x
Estimation 195 730 €
133 647€ - 356 215€
Net Income Multiple 20%
35 367 € × 6.1x
Estimation 216 159 €
74 535€ - 437 654€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 261 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 (Hébergement touristique et autre hébergement de courte durée )

Compare MAS SOL VILLAGES EXPLOITATION with other companies in the same sector:

Voir toutes les statistiques du secteur Hébergement touristique et autre hébergement de courte durée

Frequently asked questions about MAS SOL VILLAGES EXPLOITATION

What is the revenue of MAS SOL VILLAGES EXPLOITATION ?

The revenue of MAS SOL VILLAGES EXPLOITATION in 2024 is 262 k€.

Is MAS SOL VILLAGES EXPLOITATION profitable?

Yes, MAS SOL VILLAGES EXPLOITATION generated a net profit of 35 k€ in 2024.

Where is the headquarters of MAS SOL VILLAGES EXPLOITATION ?

The headquarters of MAS SOL VILLAGES EXPLOITATION is located in GRUISSAN (11430), in the department Aude.

Where to find the tax return of MAS SOL VILLAGES EXPLOITATION ?

The tax return of MAS SOL VILLAGES EXPLOITATION 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 SOL VILLAGES EXPLOITATION operate?

MAS SOL VILLAGES EXPLOITATION operates in the sector Hébergement touristique et autre hébergement de courte durée (NAF code 55.20Z). See the 'Sector positioning' section above to compare the company with its competitors.