MASSARIN : revenue, balance sheet and financial ratios

MASSARIN is a French company founded 13 years ago, specialized in the sector Activités de soutien aux cultures. Based in SEYSSES-SAVES (32130), this company of category PME shows in 2018 a revenue of 103 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 - MASSARIN (SIREN 790719397)
Indicator 2019 2018 2017
Revenue N/C 103 006 € 102 591 €
Net income 20 654 € 9 965 € 1 000 €
EBITDA N/C 74 313 € 76 432 €
Net margin N/C 9.7% 1.0%

Revenue and income statement

In 2019, MASSARIN generates positive net income of 21 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2019: 1 k€ -> 21 k€.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

20 654 €

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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 271%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

271.015%

Financial autonomy (2019) ?
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

15.233%

Solvency indicators evolution
MASSARIN

Sector positioning

Debt ratio
271.01 2019
2017
2018
2019
Q1: 28.02
Med: 158.42
Q3: 465.81
Average -9 pts over 3 years

In 2019, the debt ratio of MASSARIN (271.01) 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
15.23% 2019
2017
2018
2019
Q1: 12.07%
Med: 31.64%
Q3: 58.22%
Average

In 2019, the financial autonomy of MASSARIN (15.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.77 years 2018
2017
2018
Q1: 0.6 years
Med: 2.21 years
Q3: 4.39 years
Good

In 2018, the repayment capacity of MASSARIN (0.77) 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.

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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
MASSARIN

Positioning of MASSARIN in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of MASSARIN is estimated at 36 462 € (range 16 670€ - 107 202€). 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.

Estimated enterprise value 2019
50 tx
16k€ 36k€ 107k€
36 462 € Range: 16 670€ - 107 202€
NAF 5 all-time

Valuation method used

Net Income Multiple
20 654 € × 1.8x = 36 463 €
Range: 16 670€ - 107 202€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare MASSARIN with other companies in the same sector:

Frequently asked questions about MASSARIN

What is the revenue of MASSARIN ?

The revenue of MASSARIN in 2018 is 103 k€.

Is MASSARIN profitable?

Yes, MASSARIN generated a net profit of 21 k€ in 2019.

Where is the headquarters of MASSARIN ?

The headquarters of MASSARIN is located in SEYSSES-SAVES (32130), in the department Gers.

Where to find the tax return of MASSARIN ?

The tax return of MASSARIN 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 MASSARIN operate?

MASSARIN operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.