MASSIMO : revenue, balance sheet and financial ratios

MASSIMO is a French company founded 6 years ago, specialized in the sector Restauration de type rapide. Based in DANGY (50750), this company of category PME shows in 2022 a revenue of 62 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 - MASSIMO (SIREN 882471709)
Indicator 2022 2021
Revenue 61 758 € 62 311 €
Net income -2 666 € 22 364 €
EBITDA 8 274 € 26 430 €
Net margin -4.3% 35.9%

Revenue and income statement

In 2022, MASSIMO achieves revenue of 62 k€. Slight decline of -1% vs 2021. After deducting consumption (29 k€), gross margin stands at 33 k€, i.e. a rate of 54%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 8 k€, representing 13.4% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -69%, reducing margin by 29.0 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -3 k€ (-4.3% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 758 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

33 055 €

EBITDA (2022) ?
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

8 274 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

579 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 666 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 29%. 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 77%. 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 12.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.487%

Financial autonomy (2022) ?
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

77.228%

Cash flow / Revenue (2022) ?
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

0.487%

Repayment capacity (2022) ?
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

12.532

Asset age ratio (2022) ?
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

53.2%

Solvency indicators evolution
MASSIMO

Sector positioning

Debt ratio
29.49 2022
2021
2022
Q1: 0.0
Med: 31.96
Q3: 171.75
Good +8 pts over 2 years

In 2022, the debt ratio of MASSIMO (29.49) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
77.23% 2022
2021
2022
Q1: 2.95%
Med: 24.54%
Q3: 51.6%
Excellent

In 2022, the financial autonomy of MASSIMO (77.2%) 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.

Repayment capacity
12.53 years 2022
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 2.27 years
Average +24 pts over 2 years

In 2022, the repayment capacity of MASSIMO (12.53) 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.

Positioning of MASSIMO in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 833 transactions of similar company sales in 2022, the value of MASSIMO is estimated at 43 237 € (range 24 435€ - 74 473€). With an EBITDA of 8 274€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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.

Estimated enterprise value 2022
833 transactions
24k€ 43k€ 74k€
43 237 € Range: 24 435€ - 74 473€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 274 € × 4.1x
Estimation 33 744 €
18 863€ - 57 913€
Revenue Multiple 30%
61 758 € × 0.96x
Estimation 59 061 €
33 724€ - 102 075€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 833 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 (Restauration de type rapide)

Compare MASSIMO with other companies in the same sector:

Frequently asked questions about MASSIMO

What is the revenue of MASSIMO ?

The revenue of MASSIMO in 2022 is 62 k€.

Is MASSIMO profitable?

MASSIMO recorded a net loss in 2022.

Where is the headquarters of MASSIMO ?

The headquarters of MASSIMO is located in DANGY (50750), in the department Manche.

Where to find the tax return of MASSIMO ?

The tax return of MASSIMO 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 MASSIMO operate?

MASSIMO operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.