SIREN : 808431845
MASSON JJJ is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in PARIS (75017), this company of category PME shows in 2023 a revenue of 1.1 M€. 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 089 306 € | 1 274 689 € | 800 364 € | 682 690 € | 1 001 008 € | 853 162 € | 723 733 € | 577 281 € |
| Net income | 55 262 € | 63 588 € | 40 843 € | 60 733 € | 53 050 € | 64 874 € | 42 100 € | -264 € |
| EBITDA | 100 070 € | 77 759 € | 20 926 € | 83 518 € | 118 976 € | 167 887 € | 137 140 € | 525 € |
| Net margin | 5.1% | 5.0% | 5.1% | 8.9% | 5.3% | 7.6% | 5.8% | -0.0% |
In 2023, MASSON JJJ achieves revenue of 1.1 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +9.5%. Significant drop of -15% vs 2022. After deducting consumption (330 k€), gross margin stands at 759 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 100 k€, representing 9.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 5.1% of revenue. This profit can be retained or distributed to shareholders.
1 089 306 €
759 107 €
100 070 €
74 674 €
55 262 €
9.2%
The debt ratio (= Financial debt / Equity x 100) stands at 80%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
79.563%
50.091%
6.793%
4.182
22.1%
In 2023, the debt ratio of MASSON JJJ (79.56) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of MASSON JJJ (50.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2023, the repayment capacity of MASSON JJJ (4.18) 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 246.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.6x. Financial charges are adequately covered by operations.
246.244
3.639
In 2023, the liquidity ratio of MASSON JJJ (246.24) 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.
In 2023, the interest coverage of MASSON JJJ (3.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 12 days of revenue, i.e. 37 k€ to permanently finance. Over 2016-2023, WCR increased by +132%, requiring additional financing.
37 429 €
7 j
17 j
0 j
12 j
Based on 689 transactions of similar company sales in 2023, the value of MASSON JJJ is estimated at 604 341 € (range 329 958€ - 1 140 303€). With an EBITDA of 100 070€, the sector multiple of 6.3x is applied. The price/revenue ratio is 0.66x (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.
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This estimate is based on the analysis of 689 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 MASSON JJJ with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of MASSON JJJ in 2023 is 1.1 M€.
Yes, MASSON JJJ generated a net profit of 55 k€ in 2023.
The headquarters of MASSON JJJ is located in PARIS (75017), in the department Paris.
The tax return of MASSON JJJ 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).
MASSON JJJ operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.