MASTER TECHNOLOGIE : revenue, balance sheet and financial ratios
Revenue 20232,3 M€+0 % vs 2022
EBITDA 2023-61 k€-317 % vs 2022
Net income 2023-108 k€-174555 % vs 2022
MASTER TECHNOLOGIE is a French company
founded 20 years ago,
specialized in the sector Réparation d'ordinateurs et d'équipements périphériques.
Based in VILLEJUST (91140),
this company of category PME
shows in 2023 a revenue of 2,3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
At a glance (2023) :
revenue 2,3 M€, EBITDA -61 k€ (-2.7 % of revenue), net income -108 k€.
Balance sheet : equity 58 k€, financial debt 204 k€, cash 18 k€.
Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.
Synthèse
Santé financière :
Fragile
Signal structurel : exploitation déficitaire (EBE négatif).
In summary, MASTER TECHNOLOGIE is currently loss-making, which weighs on its accounts. Its financial structure is fragile, with debt above sector norms — a point to monitor. Point of attention: short-term liquidity is tight.
Financial history · amounts in €k
Financial history - MASTER TECHNOLOGIE (SIREN 490989399) · amounts in thousands of euros (€k)
In 2023, MASTER TECHNOLOGIE achieves revenue of 2.3 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2022: +0%. After deducting consumption (146 k€), gross margin stands at 2.2 M€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -61 k€, representing -2.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -108 k€ (-4.7% of revenue), which will impact equity.
Revenue (2023)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
2 313 873 €
Gross margin (2023)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
2 168 280 €
EBITDA (2023)
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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
-61 419 €
EBIT (2023)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-103 272 €
Net income (2023)
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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
-108 162 €
EBITDA margin (2023)
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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
-2,7 %
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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 352%. This ratio is less favorable than the sector median (10.7%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 6%. This ratio is less favorable than the sector median (33.6%) and warrants attention. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 86.1 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.2 years) and warrants attention.
Debt ratio (2023)
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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
351,9 %
Financial autonomy (2023)
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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
6,2 %
Cash flow / Revenue (2023)
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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
-3,2 %
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
86,1 ans
Asset age ratio (2023)
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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
2017
2018
2019
2020
2021
2022
2023
Debt ratio
29,7 %
42,0 %
14,4 %
54,1 %
37,3 %
54,9 %
351,9 %
Financial autonomy
32,9 %
29,7 %
37,7 %
37,8 %
40,9 %
30,5 %
6,2 %
Repayment capacity
-0,3 ans
-1,5 ans
-0,2 ans
7,7 ans
2,2 ans
86,1 ans
-2,8 ans
Cash flow / Revenue
-6,0 %
-3,9 %
-17,2 %
1,2 %
3,4 %
0,1 %
-3,2 %
Sector positioning
Debt ratio
351,9%2023
Q1: 0,0%
Med: 10,7%
Q3: 52,6%
Watch37,3 % → 351,9 % depuis 2021
In 2023, the debt ratio of MASTER TECHNOLOGIE (351,9%) fait partie des 25 % les plus élevés du secteur. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
Financial autonomy
6,2%2023
Q1: 7,5%
Med: 33,6%
Q3: 54,5%
Watch40,9 % → 6,2 % depuis 2021
In 2023, the financial autonomy of MASTER TECHNOLOGIE (6,2%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
Repayment capacity
86,1 years2022
Q1: 0,0 years
Med: 0,2 years
Q3: 1,6 years
Watch
In 2022, the repayment capacity of MASTER TECHNOLOGIE (86,13) fait partie des 25 % les plus élevés du secteur. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 0.97. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement.
Liquidity ratio (2023)
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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
0,97
Liquidity indicators evolution MASTER TECHNOLOGIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2018
2019
2020
2021
2022
2023
Liquidity ratio
1,11
1,15
1,29
1,85
1,81
1,32
0,97
Sector positioning
Liquidity ratio
0,972023
Q1: 1,31
Med: 2,10
Q3: 4,08
Watch1,8 → 1 depuis 2021
In 2023, the liquidity ratio of MASTER TECHNOLOGIE (0,97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 222 k€ to permanently finance. Between 2020 and 2023, WCR improved by 13 days of revenue, freeing up cash.
Operating WCR (2023)
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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
221 970 €
Customer credit (2023)
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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
69 j
Supplier credit (2023)
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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
65 j
Inventory turnover (2023)
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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
7 j
WCR in days of revenue (2023)
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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
35 j
WCR and payment terms evolution MASTER TECHNOLOGIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2017
2018
2019
2020
2021
2022
2023
Operating WCR
65 572 €
37 203 €
48 834 €
295 561 €
218 999 €
409 397 €
221 970 €
Inventory turnover (days)
25 j
30 j
15 j
3 j
1 j
2 j
7 j
Customer payment term (days)
54 j
55 j
71 j
70 j
59 j
79 j
69 j
Supplier payment term (days)
15 j
4 j
29 j
38 j
66 j
69 j
65 j
Positioning of MASTER TECHNOLOGIE in its sector
Comparison with sector Réparation d'ordinateurs et d'équipements périphériques
Similar companies (Réparation d'ordinateurs et d'équipements périphériques)
Compare MASTER TECHNOLOGIE with other companies in the same sector:
Frequently asked questions about MASTER TECHNOLOGIE
What is the revenue of MASTER TECHNOLOGIE ?
The revenue of MASTER TECHNOLOGIE in 2023 is 2,3 M€.
Is MASTER TECHNOLOGIE profitable?
MASTER TECHNOLOGIE recorded a net loss in 2023.
Where is the headquarters of MASTER TECHNOLOGIE ?
The headquarters of MASTER TECHNOLOGIE is located in VILLEJUST (91140), in the department Essonne.
Where to find the tax return of MASTER TECHNOLOGIE ?
The tax return of MASTER TECHNOLOGIE 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 TECHNOLOGIE operate?
MASTER TECHNOLOGIE operates in the sector Réparation d'ordinateurs et d'équipements périphériques (NAF code 95.11Z). See the 'Sector positioning' section above to compare the company with its competitors.