MASALU : revenue, balance sheet and financial ratios

MASALU is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in MULHOUSE (68100), this company of category PME shows in 2021 a revenue of 833 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

Financial history - MASALU (SIREN 808076590)
Indicator 2023 2022 2021 2019 2018 2017
Revenue N/C N/C 832 774 € 1 413 965 € 1 223 247 € 893 871 €
Net income 24 264 € 38 155 € 14 730 € 34 307 € 49 952 € 65 078 €
EBITDA N/C N/C -86 653 € 94 151 € 97 425 € 127 024 €
Net margin N/C N/C 1.8% 2.4% 4.1% 7.3%

Revenue and income statement

In 2023, MASALU generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2023: 65 k€ -> 24 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 264 €

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.451%

Financial autonomy (2023) ?
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

29.958%

Asset age ratio (2023) ?
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

16.0%

Solvency indicators evolution
MASALU

Sector positioning

Debt ratio
48.45 2023
2021
2022
2023
Q1: 0.2
Med: 35.0
Q3: 128.41
Average -8 pts over 3 years

In 2023, the debt ratio of MASALU (48.45) 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
29.96% 2023
2021
2022
2023
Q1: 5.35%
Med: 29.08%
Q3: 53.84%
Good +12 pts over 3 years

In 2023, the financial autonomy of MASALU (30.0%) 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
-1.97 years 2021
2021
Q1: 0.0 years
Med: 0.73 years
Q3: 3.07 years
Excellent

In 2021, the repayment capacity of MASALU (-1.97) 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 149.45. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

149.45

Liquidity indicators evolution
MASALU

Sector positioning

Liquidity ratio
149.45 2023
2021
2022
2023
Q1: 66.83
Med: 137.52
Q3: 259.63
Good +11 pts over 3 years

In 2023, the liquidity ratio of MASALU (149.45) 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
-4.38x 2021
2021
Q1: 0.0x
Med: 0.46x
Q3: 3.34x
Average

In 2021, the interest coverage of MASALU (-4.4x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
MASALU

Positioning of MASALU in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 689 transactions of similar company sales in 2023, the value of MASALU is estimated at 164 353 € (range 74 713€ - 393 940€). 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 2023
689 transactions
74k€ 164k€ 393k€
164 353 € Range: 74 713€ - 393 940€
NAF 5 année 2023

Valuation method used

Net Income Multiple
24 264 € × 6.8x = 164 354 €
Range: 74 713€ - 393 941€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 689 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 (Restauration traditionnelle)

Compare MASALU with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration traditionnelle

Frequently asked questions about MASALU

What is the revenue of MASALU ?

The revenue of MASALU in 2021 is 833 k€.

Is MASALU profitable?

Yes, MASALU generated a net profit of 24 k€ in 2023.

Where is the headquarters of MASALU ?

The headquarters of MASALU is located in MULHOUSE (68100), in the department Haut-Rhin.

Where to find the tax return of MASALU ?

The tax return of MASALU 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 MASALU operate?

MASALU operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.