Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: ETICreation date: 1996-08-01 (29 years)Status: ActiveBusiness sector: Programmation informatiqueLocation: PARIS (75002), Paris
MASA GROUP : revenue, balance sheet and financial ratios
MASA GROUP is a French company
founded 29 years ago,
specialized in the sector Programmation informatique.
Based in PARIS (75002),
this company of category ETI
shows in 2020 a revenue of 7.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, MASA GROUP generates positive net income of 2.0 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
2 009 549 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 16%. 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 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
15.998%
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
48.079%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Debt ratio
1205.055
292.367
888.204
145.015
57.48
24.764
34.599
15.998
Financial autonomy
4.188
17.945
0.571
6.459
31.178
44.872
39.225
48.079
Repayment capacity
-4.193
4.254
-0.944
0.42
0.446
None
None
None
Cash flow / Revenue
-19.276%
17.519%
-6.943%
24.837%
37.231%
None%
None%
None%
Sector positioning
Debt ratio
16.02024
2022
2023
2024
Q1: 0.0
Med: 3.36
Q3: 42.51
Average
In 2024, the debt ratio of MASA GROUP (16.00) 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
48.08%2024
2022
2023
2024
Q1: 3.88%
Med: 34.74%
Q3: 63.98%
Good
In 2024, the financial autonomy of MASA GROUP (48.1%) 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 270.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
270.24
Liquidity indicators evolution MASA GROUP
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Liquidity ratio
246.978
322.648
235.933
150.425
288.523
317.725
293.305
270.24
Interest coverage
-22.39
23.947
-5.955
2.335
1.621
None
None
None
Sector positioning
Liquidity ratio
270.242024
2022
2023
2024
Q1: 132.21
Med: 250.32
Q3: 499.26
Good-7 pts over 3 years
In 2024, the liquidity ratio of MASA GROUP (270.24) 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)
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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 MASA GROUP
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Operating WCR
1 695 238 €
4 748 741 €
-1 871 320 €
-157 385 €
142 986 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
2
0
0
0
Customer payment term (days)
107
310
70
199
52
0
0
0
Supplier payment term (days)
50
86
49
51
44
0
0
0
Positioning of MASA GROUP in its sector
Comparison with sector Programmation informatique
Valuation estimate
Based on 120 transactions of similar company sales
(all years),
the value of MASA GROUP is estimated at
4 325 486 €
(range 1 877 003€ - 11 945 942€).
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 value2024
120 transactions
1877k€4325k€11945k€
4 325 486 €Range: 1 877 003€ - 11 945 942€
NAF 5 all-time
Valuation method used
Net Income Multiple
2 009 549 €
×
2.2x
=4 325 487 €
Range: 1 877 004€ - 11 945 942€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 120 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 (Programmation informatique)
Compare MASA GROUP with other companies in the same sector:
Yes, MASA GROUP generated a net profit of 2.0 M€ in 2024.
Where is the headquarters of MASA GROUP ?
The headquarters of MASA GROUP is located in PARIS (75002), in the department Paris.
Where to find the tax return of MASA GROUP ?
The tax return of MASA GROUP 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 MASA GROUP operate?
MASA GROUP operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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