SIREN : 392689139
MASATO CREATION is a French company founded 32 years ago, specialized in the sector Coiffure. Based in PARIS (75006), this company of category PME shows in 2024 a revenue of 1.2 M€. 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 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Revenue | 1 192 070 € | 1 310 050 € | 1 501 186 € | 1 424 447 € |
| Net income | 61 334 € | -22 364 € | -31 333 € | 14 889 € |
| EBITDA | 85 194 € | -1 152 € | 39 931 € | 30 463 € |
| Net margin | 5.1% | -1.7% | -2.1% | 1.0% |
In 2024, MASATO CREATION achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -2.2%). Slight decline of -9% vs 2018. After deducting consumption (86 k€), gross margin stands at 1.1 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 85 k€, representing 7.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.2 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 61 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.
1 192 070 €
1 106 498 €
85 194 €
77 188 €
61 334 €
7.1%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
16.526%
47.44%
5.764%
0.458
3.1%
In 2024, the debt ratio of MASATO CREATION (16.53) 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 MASATO CREATION (47.4%) 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.
In 2024, the repayment capacity of MASATO CREATION (0.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 113.25. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.
113.245
1.113
In 2024, the liquidity ratio of MASATO CREATION (113.25) 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.
In 2024, the interest coverage of MASATO CREATION (1.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 64 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 37 days of revenue, i.e. 124 k€ to permanently finance. Over 2016-2024, WCR increased by +512%, requiring additional financing.
124 047 €
7 j
64 j
7 j
37 j
Based on 98 transactions of similar company sales
in 2024,
the value of MASATO CREATION is estimated at
439 501 €
(range 250 822€ - 697 409€).
With an EBITDA of 85 194€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.46x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 98 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 MASATO CREATION with other companies in the same sector:
The revenue of MASATO CREATION in 2024 is 1.2 M€.
Yes, MASATO CREATION generated a net profit of 61 k€ in 2024.
The headquarters of MASATO CREATION is located in PARIS (75006), in the department Paris.
The tax return of MASATO CREATION 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).
MASATO CREATION operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.