SIREN : 417774460
MASTER UPS is a French company founded 28 years ago, specialized in the sector Réparation d'équipements électriques. Based in SAINT-OUEN-L'AUMONE (95310), this company of category PME shows in 2024 a revenue of 1.6 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 636 033 € | 1 575 240 € | 1 744 744 € | 1 892 080 € | 2 322 721 € | 2 683 863 € | 2 387 135 € | 2 132 505 € | 1 980 626 € |
| Net income | 46 635 € | 3 153 € | 79 731 € | 160 248 € | 302 870 € | 302 643 € | 276 732 € | 183 411 € | 60 878 € |
| EBITDA | 79 756 € | 2 076 € | 115 879 € | 174 556 € | 423 096 € | 375 237 € | 353 640 € | 160 009 € | 124 536 € |
| Net margin | 2.9% | 0.2% | 4.6% | 8.5% | 13.0% | 11.3% | 11.6% | 8.6% | 3.1% |
In 2024, MASTER UPS achieves revenue of 1.6 M€. Activity remains stable over the period (CAGR: -2.4%). Vs 2023: +4%. After deducting consumption (582 k€), gross margin stands at 1.1 M€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.
1 636 033 €
1 054 448 €
79 756 €
54 609 €
46 635 €
4.9%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 76%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.024%
75.521%
4.921%
0.004
12.0%
In 2024, the debt ratio of MASTER UPS (0.02) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of MASTER UPS (75.5%) 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.
In 2024, the repayment capacity of MASTER UPS (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 407.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
407.491
0.0
In 2024, the liquidity ratio of MASTER UPS (407.49) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of MASTER UPS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 98 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The company must finance 24 days of gap between collections and payments. Inventory turnover is 119 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 208 days of revenue, i.e. 945 k€ to permanently finance. Over 2016-2024, WCR increased by +28%, requiring additional financing.
945 218 €
98 j
74 j
119 j
208 j
Based on 197 transactions of similar company sales (all years), the value of MASTER UPS is estimated at 255 123 € (range 108 890€ - 540 191€). With an EBITDA of 79 756€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.28x (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.
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This estimate is based on the analysis of 197 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 MASTER UPS with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation d'équipements électriques
The revenue of MASTER UPS in 2024 is 1.6 M€.
Yes, MASTER UPS generated a net profit of 47 k€ in 2024.
The headquarters of MASTER UPS is located in SAINT-OUEN-L'AUMONE (95310), in the department Val-d'Oise.
The tax return of MASTER UPS 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).
MASTER UPS operates in the sector Réparation d'équipements électriques (NAF code 33.14Z). See the 'Sector positioning' section above to compare the company with its competitors.