SIREN : 382587319
MASNA is a French company founded 34 years ago, specialized in the sector Hôtels et hébergement similaire . Based in LIVRY-GARGAN (93190), this company of category PME shows in 2024 a revenue of 310 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 310 472 € | 388 972 € | 263 837 € | 214 009 € | 257 967 € | 166 864 € | 362 236 € |
| Net income | 15 667 € | 42 812 € | -14 028 € | -72 674 € | -23 433 € | -57 044 € | -151 985 € |
| EBITDA | 42 750 € | 69 145 € | 11 488 € | -27 318 € | -12 730 € | -45 222 € | -131 892 € |
| Net margin | 5.0% | 11.0% | -5.3% | -34.0% | -9.1% | -34.2% | -42.0% |
In 2024, MASNA achieves revenue of 310 k€. Activity remains stable over the period (CAGR: -1.9%). Significant drop of -20% vs 2023. After deducting consumption (2 k€), gross margin stands at 308 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 13.8% of revenue. Warning negative scissor effect: despite revenue change (-20%), EBITDA varies by -38%, reducing margin by 4.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
310 472 €
308 075 €
42 750 €
20 972 €
15 667 €
13.8%
The debt ratio (= Financial debt / Equity x 100) stands at 1276%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 12.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1276.317%
5.931%
12.824%
11.015
In 2024, the debt ratio of MASNA (1276.32) 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 MASNA (5.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of MASNA (11.02) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 7.1x. Operating income very largely covers interest expenses: high safety margin.
0.0
7.088
In 2024, the liquidity ratio of MASNA (0.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of MASNA (7.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). WCR is negative (-32 days): operations structurally generate cash. Notable WCR improvement over the period (-217%), freeing up cash.
-27 604 €
0 j
126 j
0 j
-32 j
Based on 99 transactions of similar company sales
in 2024,
the value of MASNA is estimated at
165 493 €
(range 55 719€ - 320 026€).
With an EBITDA of 42 750€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.54x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 99 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 MASNA with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of MASNA in 2024 is 310 k€.
Yes, MASNA generated a net profit of 16 k€ in 2024.
The headquarters of MASNA is located in LIVRY-GARGAN (93190), in the department Seine-Saint-Denis.
The tax return of MASNA 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).
MASNA operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.