MASSILIA INTERNATIONAL : revenue, balance sheet and financial ratios

MASSILIA INTERNATIONAL is a French company founded 31 years ago, specialized in the sector Autres intermédiaires du commerce en produits divers. Based in LAMANON (13113), this company of category PME shows in 2023 a revenue of 773 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

Financial history - MASSILIA INTERNATIONAL (SIREN 400668927)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 773 281 € 202 916 € 316 819 € 204 977 € 889 704 € 828 207 € 1 070 512 € 972 699 € 888 972 €
Net income -31 666 € -129 593 € 140 853 € -30 719 € -50 925 € 53 336 € -66 946 € 14 224 € 25 299 €
EBITDA -32 205 € -129 281 € 143 460 € -16 346 € -6 777 € 46 189 € 50 515 € 40 871 € -2 472 €
Net margin -4.1% -63.9% 44.5% -15.0% -5.7% 6.4% -6.3% 1.5% 2.8%

Revenue and income statement

In 2023, MASSILIA INTERNATIONAL achieves revenue of 773 k€. Activity remains stable over the period (CAGR: -1.7%). Vs 2022, growth of +281% (203 k€ -> 773 k€). After deducting consumption (597 k€), gross margin stands at 176 k€, i.e. a rate of 23%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -32 k€, representing -4.2% of revenue. Positive scissor effect: EBITDA margin improves by +59.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -32 k€ (-4.1% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

773 281 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

176 214 €

EBITDA (2023) ?
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

-32 205 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-31 531 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 666 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-4.2%

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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 11%. 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 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

10.747%

Financial autonomy (2023) ?
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

73.952%

Cash flow / Revenue (2023) ?
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

-4.182%

Repayment capacity (2023) ?
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

-1.555

Asset age ratio (2023) ?
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

1.3%

Solvency indicators evolution
MASSILIA INTERNATIONAL

Sector positioning

Debt ratio
10.75 2023
2021
2022
2023
Q1: 0.0
Med: 8.23
Q3: 53.56
Average +9 pts over 3 years

In 2023, the debt ratio of MASSILIA INTERNATIONAL (10.75) 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
73.95% 2023
2021
2022
2023
Q1: 7.6%
Med: 35.2%
Q3: 66.7%
Excellent

In 2023, the financial autonomy of MASSILIA INTERNATIONAL (74.0%) 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.

Repayment capacity
-1.55 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.93 years
Excellent -33 pts over 3 years

In 2023, the repayment capacity of MASSILIA INTERNATIONAL (-1.55) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 543.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

543.982

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
MASSILIA INTERNATIONAL

Sector positioning

Liquidity ratio
543.98 2023
2021
2022
2023
Q1: 137.64
Med: 256.3
Q3: 568.42
Good

In 2023, the liquidity ratio of MASSILIA INTERNATIONAL (543.98) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.28x
Average

In 2023, the interest coverage of MASSILIA INTERNATIONAL (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Inventory turnover is 75 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 123 days of revenue, i.e. 264 k€ to permanently finance. Over 2015-2023, WCR increased by +23%, requiring additional financing.

Operating WCR (2023) ?
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

263 550 €

Customer credit (2023) ?
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

42 j

Supplier credit (2023) ?
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

48 j

Inventory turnover (2023) ?
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

75 j

WCR in days of revenue (2023) ?
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

123 j

WCR and payment terms evolution
MASSILIA INTERNATIONAL

Positioning of MASSILIA INTERNATIONAL in its sector

Comparison with sector Autres intermédiaires du commerce en produits divers

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of MASSILIA INTERNATIONAL is estimated at 249 818 € (range 139 140€ - 593 635€). The price/revenue ratio is 0.32x (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.

Estimated enterprise value 2023
85 tx
139k€ 249k€ 593k€
249 818 € Range: 139 140€ - 593 635€
NAF 5 all-time

Valuation method used

Revenue Multiple
773 281 € × 0.32x = 249 819 €
Range: 139 141€ - 593 636€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Autres intermédiaires du commerce en produits divers)

Compare MASSILIA INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en produits divers

Frequently asked questions about MASSILIA INTERNATIONAL

What is the revenue of MASSILIA INTERNATIONAL ?

The revenue of MASSILIA INTERNATIONAL in 2023 is 773 k€.

Is MASSILIA INTERNATIONAL profitable?

MASSILIA INTERNATIONAL recorded a net loss in 2023.

Where is the headquarters of MASSILIA INTERNATIONAL ?

The headquarters of MASSILIA INTERNATIONAL is located in LAMANON (13113), in the department Bouches-du-Rhone.

Where to find the tax return of MASSILIA INTERNATIONAL ?

The tax return of MASSILIA INTERNATIONAL 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 MASSILIA INTERNATIONAL operate?

MASSILIA INTERNATIONAL operates in the sector Autres intermédiaires du commerce en produits divers (NAF code 46.19B). See the 'Sector positioning' section above to compare the company with its competitors.