SIREN : 403035520
MASSALIA is a French company founded 30 years ago, specialized in the sector Activités photographiques. Based in CHAZAY-D'AZERGUES (69380), this company of category PME shows in 2022 a revenue of 163 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2022 | 2021 | 2019 | 2018 |
|---|---|---|---|---|
| Revenue | 163 325 € | 147 615 € | 226 058 € | 285 351 € |
| Net income | 17 819 € | 4 067 € | -12 338 € | 9 786 € |
| EBITDA | 29 089 € | 35 008 € | -12 795 € | 9 399 € |
| Net margin | 10.9% | 2.8% | -5.5% | 3.4% |
In 2022, MASSALIA achieves revenue of 163 k€. Revenue is declining over the period 2018-2022 (CAGR: -13.0%). Vs 2021, growth of +11% (148 k€ -> 163 k€). After deducting consumption (13 k€), gross margin stands at 151 k€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 17.8% of revenue. Warning negative scissor effect: despite revenue change (+11%), EBITDA varies by -17%, reducing margin by 5.9 pts. This reflects costs rising faster than 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 18 k€, i.e. 10.9% of revenue. This profit can be retained or distributed to shareholders.
163 325 €
150 528 €
29 089 €
27 838 €
17 819 €
17.6%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 79%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.138%
79.249%
17.723%
1.131
26.3%
In 2022, the debt ratio of MASSALIA (15.14) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2022, the financial autonomy of MASSALIA (79.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2022, the repayment capacity of MASSALIA (1.13) 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 684.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
684.493
0.0
In 2022, the liquidity ratio of MASSALIA (684.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2022, the interest coverage of MASSALIA (0.0x) 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) 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: 105 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 73 days of revenue, i.e. 33 k€ to permanently finance. Over 2018-2022, WCR increased by +28%, requiring additional financing.
33 032 €
0 j
105 j
17 j
73 j
Indicative estimate only : the number of comparable transactions in this sector is limited (31 transactions). This range of 53 419€ to 157 442€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 31 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 MASSALIA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités photographiques
The revenue of MASSALIA in 2022 is 163 k€.
Yes, MASSALIA generated a net profit of 18 k€ in 2022.
The headquarters of MASSALIA is located in CHAZAY-D'AZERGUES (69380), in the department Rhone.
The tax return of MASSALIA 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).
MASSALIA operates in the sector Activités photographiques (NAF code 74.20Z). See the 'Sector positioning' section above to compare the company with its competitors.