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MASCAREIGNES TERRASSEMENTS LOCATIONS : revenue, balance sheet and financial ratios

MASCAREIGNES TERRASSEMENTS LOCATIONS is a French company founded 19 years ago, specialized in the sector Travaux de terrassement courants et travaux préparatoires. Based in SAINT-PAUL (97460), this company of category PME shows in 2016 a revenue of 271 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 - MASCAREIGNES TERRASSEMENTS LOCATIONS (SIREN 493200091)
Indicator 2016
Revenue 270 871 €
Net income 83 030 €
EBITDA 95 864 €
Net margin 30.7%

Revenue and income statement

In 2016, MASCAREIGNES TERRASSEMENTS LOCATIONS achieves revenue of 271 k€. After deducting consumption (227 €), gross margin stands at 271 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 96 k€, representing 35.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 83 k€, i.e. 30.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

270 871 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

270 644 €

EBITDA (2016) ?
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

95 864 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

83 411 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

83 030 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

35.4%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 35.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

52.865%

Financial autonomy (2016) ?
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

36.158%

Cash flow / Revenue (2016) ?
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

35.237%

Repayment capacity (2016) ?
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

0.355

Asset age ratio (2016) ?
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

21.6%

Solvency indicators evolution
MASCAREIGNES TERRASSEMENTS LOCATIONS

Sector positioning

Debt ratio
52.87 2016
2016
Q1: 3.86
Med: 29.97
Q3: 94.95
Average

In 2016, the debt ratio of MASCAREIGNES TERRASSEMENT... (52.87) 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
36.16% 2016
2016
Q1: 15.87%
Med: 34.61%
Q3: 53.45%
Good

In 2016, the financial autonomy of MASCAREIGNES TERRASSEMENT... (36.2%) 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
0.35 years 2016
2016
Q1: 0.0 years
Med: 0.43 years
Q3: 1.79 years
Good

In 2016, the repayment capacity of MASCAREIGNES TERRASSEMENT... (0.35) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 201.71. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2016) ?
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

201.712

Interest coverage (2016) ?
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

0.053

Liquidity indicators evolution
MASCAREIGNES TERRASSEMENTS LOCATIONS

Sector positioning

Liquidity ratio
201.71 2016
2016
Q1: 120.72
Med: 172.41
Q3: 271.87
Good

In 2016, the liquidity ratio of MASCAREIGNES TERRASSEMENT... (201.71) 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
0.05x 2016
2016
Q1: 0.0x
Med: 1.2x
Q3: 5.25x
Average

In 2016, the interest coverage of MASCAREIGNES TERRASSEMENT... (0.1x) 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: 140 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. The gap of 74 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 34 days of revenue, i.e. 25 k€ to permanently finance.

Operating WCR (2016) ?
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

25 340 €

Customer credit (2016) ?
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

140 j

Supplier credit (2016) ?
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

66 j

Inventory turnover (2016) ?
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 (2016) ?
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

34 j

WCR and payment terms evolution
MASCAREIGNES TERRASSEMENTS LOCATIONS

Positioning of MASCAREIGNES TERRASSEMENTS LOCATIONS in its sector

Comparison with sector Travaux de terrassement courants et travaux préparatoires

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of MASCAREIGNES TERRASSEMENTS LOCATIONS is estimated at 142 444 € (range 41 681€ - 377 373€). With an EBITDA of 95 864€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.22x (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.

Estimated enterprise value 2016
120 transactions
41k€ 142k€ 377k€
142 444 € Range: 41 681€ - 377 373€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
95 864 € × 1.4x
Estimation 131 639 €
31 163€ - 348 886€
Revenue Multiple 30%
270 871 € × 0.22x
Estimation 60 824 €
32 717€ - 131 714€
Net Income Multiple 20%
83 030 € × 3.5x
Estimation 291 886 €
81 426€ - 817 082€
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 (Travaux de terrassement courants et travaux préparatoires)

Compare MASCAREIGNES TERRASSEMENTS LOCATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de terrassement courants et travaux préparatoires

Frequently asked questions about MASCAREIGNES TERRASSEMENTS LOCATIONS

What is the revenue of MASCAREIGNES TERRASSEMENTS LOCATIONS ?

The revenue of MASCAREIGNES TERRASSEMENTS LOCATIONS in 2016 is 271 k€.

Is MASCAREIGNES TERRASSEMENTS LOCATIONS profitable?

Yes, MASCAREIGNES TERRASSEMENTS LOCATIONS generated a net profit of 83 k€ in 2016.

Where is the headquarters of MASCAREIGNES TERRASSEMENTS LOCATIONS ?

The headquarters of MASCAREIGNES TERRASSEMENTS LOCATIONS is located in SAINT-PAUL (97460), in the department La Reunion.

Where to find the tax return of MASCAREIGNES TERRASSEMENTS LOCATIONS ?

The tax return of MASCAREIGNES TERRASSEMENTS LOCATIONS 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 MASCAREIGNES TERRASSEMENTS LOCATIONS operate?

MASCAREIGNES TERRASSEMENTS LOCATIONS operates in the sector Travaux de terrassement courants et travaux préparatoires (NAF code 43.12A). See the 'Sector positioning' section above to compare the company with its competitors.