MASTER FILMS : revenue, balance sheet and financial ratios

MASTER FILMS is a French company founded 34 years ago, specialized in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision. Based in TOULOUSE (31100), this company of category PME shows in 2024 a revenue of 6.6 M€. 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 - MASTER FILMS (SIREN 387492440)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 624 817 € 7 727 586 € 7 223 289 € 7 417 879 € 5 805 216 € 10 849 265 € 10 833 977 € 10 426 462 € 9 992 792 €
Net income -382 153 € 51 250 € -279 097 € 829 307 € -1 386 375 € 53 653 € -380 635 € 331 279 € 294 001 €
EBITDA 35 654 € 393 863 € 109 564 € 1 228 973 € -187 071 € 670 861 € 543 715 € 1 005 463 € 897 139 €
Net margin -5.8% 0.7% -3.9% 11.2% -23.9% 0.5% -3.5% 3.2% 2.9%

Revenue and income statement

In 2024, MASTER FILMS achieves revenue of 6.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.0%). Significant drop of -14% vs 2023. After deducting consumption (0 €), gross margin stands at 6.6 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36 k€, representing 0.5% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -91%, reducing margin by 4.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -382 k€ (-5.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 624 817 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 624 817 €

EBITDA (2024) ?
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

35 654 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-301 660 €

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

-382 153 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 219%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 21%. 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

219.383%

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

21.463%

Cash flow / Revenue (2024) ?
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

-2.417%

Repayment capacity (2024) ?
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

-10.347

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

18.6%

Solvency indicators evolution
MASTER FILMS

Sector positioning

Debt ratio
219.38 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 37.56
Watch

In 2024, the debt ratio of MASTER FILMS (219.38) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.46% 2024
2022
2023
2024
Q1: 5.63%
Med: 41.58%
Q3: 63.71%
Average

In 2024, the financial autonomy of MASTER FILMS (21.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-10.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.49 years
Excellent

In 2024, the repayment capacity of MASTER FILMS (-10.35) 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 184.62. 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 56.9x. Operating income very largely covers interest expenses: high safety margin.

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

184.624

Interest coverage (2024) ?
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

56.866

Liquidity indicators evolution
MASTER FILMS

Sector positioning

Liquidity ratio
184.62 2024
2022
2023
2024
Q1: 130.31
Med: 228.85
Q3: 453.39
Average

In 2024, the liquidity ratio of MASTER FILMS (184.62) 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.

Interest coverage
56.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.26x
Excellent

In 2024, the interest coverage of MASTER FILMS (56.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 947 k€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

946 951 €

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

67 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

36 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

1 j

WCR in days of revenue (2024) ?
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

51 j

WCR and payment terms evolution
MASTER FILMS

Positioning of MASTER FILMS in its sector

Comparison with sector Post-production de films cinématographiques, de vidéo et de programmes de télévision

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of MASTER FILMS is estimated at 833 359 € (range 604 924€ - 1 804 806€). With an EBITDA of 35 654€, the sector multiple of 1.4x is applied. 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 2024
88 tx
604k€ 833k€ 1804k€
833 359 € Range: 604 924€ - 1 804 806€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
35 654 € × 1.4x
Estimation 51 053 €
20 035€ - 135 712€
Revenue Multiple 30%
6 624 817 € × 0.32x
Estimation 2 137 203 €
1 579 740€ - 4 586 631€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Post-production de films cinématographiques, de vidéo et de programmes de télévision)

Compare MASTER FILMS with other companies in the same sector:

Voir toutes les statistiques du secteur Post-production de films cinématographiques, de vidéo et de programmes de télévision

Frequently asked questions about MASTER FILMS

What is the revenue of MASTER FILMS ?

The revenue of MASTER FILMS in 2024 is 6.6 M€.

Is MASTER FILMS profitable?

MASTER FILMS recorded a net loss in 2024.

Where is the headquarters of MASTER FILMS ?

The headquarters of MASTER FILMS is located in TOULOUSE (31100), in the department Haute-Garonne.

Where to find the tax return of MASTER FILMS ?

The tax return of MASTER FILMS 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 FILMS operate?

MASTER FILMS operates in the sector Post-production de films cinématographiques, de vidéo et de programmes de télévision (NAF code 59.12Z). See the 'Sector positioning' section above to compare the company with its competitors.