MASTERCERAM : revenue, balance sheet and financial ratios

MASTERCERAM is a French company founded 40 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in TARASCON (13150), this company of category PME shows in 2024 a revenue of 4.1 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

Financial history - MASTERCERAM (SIREN 335308789)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C 4 085 061 € 4 372 734 € 4 467 622 € 4 877 817 € 3 770 939 € N/C N/C 3 754 511 €
Net income 188 968 € 38 806 € 91 914 € 102 401 € 36 343 € 10 235 € 75 830 € 36 123 € 7 393 €
EBITDA N/C 107 142 € 39 872 € 60 709 € 127 258 € 12 577 € N/C N/C 19 609 €
Net margin N/C 0.9% 2.1% 2.3% 0.7% 0.3% N/C N/C 0.2%

Revenue and income statement

In 2025, MASTERCERAM generates positive net income of 189 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 7 k€ -> 189 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

188 968 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.202%

Financial autonomy (2025) ?
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

47.161%

Solvency indicators evolution
MASTERCERAM

Sector positioning

Debt ratio
8.2 2025
2023
2024
2025
Q1: 4.02
Med: 18.82
Q3: 55.96
Good -10 pts over 3 years

In 2025, the debt ratio of MASTERCERAM (8.20) 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
47.16% 2025
2023
2024
2025
Q1: 27.95%
Med: 47.12%
Q3: 63.87%
Good -7 pts over 3 years

In 2025, the financial autonomy of MASTERCERAM (47.2%) 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.

Repayment capacity
0.22 years 2024
2023
2024
Q1: 0.0 years
Med: 0.36 years
Q3: 2.34 years
Good -23 pts over 2 years

In 2024, the repayment capacity of MASTERCERAM (0.22) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
MASTERCERAM

Positioning of MASTERCERAM in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 202 247€ to 630 661€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
202k€ 402k€ 630k€
402 826 € Range: 202 247€ - 630 661€
NAF 5 année 2025

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 (Commerce de gros (commerce interentreprises) de bois et de matériaux de construction )

Compare MASTERCERAM with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about MASTERCERAM

What is the revenue of MASTERCERAM ?

The revenue of MASTERCERAM in 2024 is 4.1 M€.

Is MASTERCERAM profitable?

Yes, MASTERCERAM generated a net profit of 189 k€ in 2025.

Where is the headquarters of MASTERCERAM ?

The headquarters of MASTERCERAM is located in TARASCON (13150), in the department Bouches-du-Rhone.

Where to find the tax return of MASTERCERAM ?

The tax return of MASTERCERAM 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 MASTERCERAM operate?

MASTERCERAM operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.