Employees: NN (None)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2020-03-13 (6 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: DANGY (50750), Manche
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.
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)
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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)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
33 055 €
EBITDA (2022)
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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)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
579 €
Net income (2022)
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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)
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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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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
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)
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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)
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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)
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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)
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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)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2021
2022
Debt ratio
22.094
29.487
Financial autonomy
81.904
77.228
Repayment capacity
0.197
12.532
Cash flow / Revenue
40.654%
0.487%
Sector positioning
Debt ratio
29.492022
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 years2022
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 value2022
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 Multiple50%
8 274 €×4.1x
Estimation33 744 €
18 863€ - 57 913€
Revenue Multiple30%
61 758 €×0.96x
Estimation59 061 €
33 724€ - 102 075€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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