MASTER AIR CONDITIONING : revenue, balance sheet and financial ratios

MASTER AIR CONDITIONING is a French company founded 19 years ago, specialized in the sector Travaux d'installation d'équipements thermiques et de climatisation. Based in CHAMPIGNY-SUR-MARNE (94500), this company of category PME shows in 2020 a revenue of 4.2 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

Financial history - MASTER AIR CONDITIONING (SIREN 494268832)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue N/C N/C N/C N/C 4 224 059 € 3 059 995 € 2 875 828 € 2 022 713 €
Net income 1 531 770 € 865 956 € 807 986 € 831 341 € 579 684 € 245 186 € 243 786 € 129 445 €
EBITDA N/C N/C N/C N/C 839 571 € 337 365 € 349 074 € 179 005 €
Net margin N/C N/C N/C N/C 13.7% 8.0% 8.5% 6.4%

Revenue and income statement

In 2024, MASTER AIR CONDITIONING generates positive net income of 1.5 M€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 129 k€ -> 1.5 M€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 531 770 €

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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 2%. 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 28%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.064%

Financial autonomy (2024) ?
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

28.143%

Asset age ratio (2024) ?
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

45.8%

Solvency indicators evolution
MASTER AIR CONDITIONING

Sector positioning

Debt ratio
2.06 2024
2022
2023
2024
Q1: 0.99
Med: 13.19
Q3: 41.12
Good -5 pts over 3 years

In 2024, the debt ratio of MASTER AIR CONDITIONING (2.06) 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
28.14% 2024
2022
2023
2024
Q1: 17.51%
Med: 38.8%
Q3: 57.71%
Average

In 2024, the financial autonomy of MASTER AIR CONDITIONING (28.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 198.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

198.92

Liquidity indicators evolution
MASTER AIR CONDITIONING

Sector positioning

Liquidity ratio
198.92 2024
2022
2023
2024
Q1: 154.23
Med: 215.06
Q3: 312.46
Average -15 pts over 3 years

In 2024, the liquidity ratio of MASTER AIR CONDITIONING (198.92) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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
MASTER AIR CONDITIONING

Positioning of MASTER AIR CONDITIONING in its sector

Comparison with sector Travaux d'installation d'équipements thermiques et de climatisation

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 805 455€ to 7 066 267€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
805k€ 2649k€ 7066k€
2 649 250 € Range: 805 455€ - 7 066 267€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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 (Travaux d'installation d'équipements thermiques et de climatisation)

Compare MASTER AIR CONDITIONING with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'installation d'équipements thermiques et de climatisation

Frequently asked questions about MASTER AIR CONDITIONING

What is the revenue of MASTER AIR CONDITIONING ?

The revenue of MASTER AIR CONDITIONING in 2020 is 4.2 M€.

Is MASTER AIR CONDITIONING profitable?

Yes, MASTER AIR CONDITIONING generated a net profit of 1.5 M€ in 2024.

Where is the headquarters of MASTER AIR CONDITIONING ?

The headquarters of MASTER AIR CONDITIONING is located in CHAMPIGNY-SUR-MARNE (94500), in the department Val-de-Marne.

Where to find the tax return of MASTER AIR CONDITIONING ?

The tax return of MASTER AIR CONDITIONING 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 MASTER AIR CONDITIONING operate?

MASTER AIR CONDITIONING operates in the sector Travaux d'installation d'équipements thermiques et de climatisation (NAF code 43.22B). See the 'Sector positioning' section above to compare the company with its competitors.