PAINAUD FINANCES : RESEAU MAISONS LE MASSON : revenue, balance sheet and financial ratios

PAINAUD FINANCES : RESEAU MAISONS LE MASSON is a French company founded 21 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in RENNES (35000), this company of category PME shows in 2024 a revenue of 2.5 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 - PAINAUD FINANCES : RESEAU MAISONS LE MASSON (SIREN 480810886)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 544 450 € 2 610 555 € 2 586 000 € 2 631 000 € 2 659 311 € 2 424 000 € 2 407 000 € 2 203 500 € 1 975 600 €
Net income 1 576 315 € 1 715 790 € 1 700 222 € 2 433 310 € 2 094 466 € 1 281 386 € 2 300 118 € 1 660 886 € 976 916 €
EBITDA 1 675 509 € 1 887 648 € 1 833 912 € 1 931 761 € 2 150 671 € 1 755 673 € 1 785 270 € 1 671 398 € 1 347 783 €
Net margin 62.0% 65.7% 65.7% 92.5% 78.8% 52.9% 95.6% 75.4% 49.4%

Revenue and income statement

In 2024, PAINAUD FINANCES : RESEAU MAISONS LE MASSON achieves revenue of 2.5 M€. Revenue is growing positively over 9 years (CAGR: +3.2%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 2.5 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 1.7 M€, representing 65.8% of revenue. Warning negative scissor effect: despite revenue change (-3%), EBITDA varies by -11%, reducing margin by 6.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 62.0% of revenue. This profit can be retained or distributed to shareholders.

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

2 544 450 €

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

2 544 450 €

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

1 675 509 €

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

1 747 600 €

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

1 576 315 €

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

65.8%

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 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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 58.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.0%

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

97.068%

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

58.073%

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

0.0

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

65.2%

Solvency indicators evolution
PAINAUD FINANCES : RESEAU MAISONS LE MASSON

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Excellent

In 2024, the debt ratio of PAINAUD FINANCES : RESEAU... (0.00) 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.

Financial autonomy
97.07% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Excellent

In 2024, the financial autonomy of PAINAUD FINANCES : RESEAU... (97.1%) 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.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of PAINAUD FINANCES : RESEAU... (0.00) 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 2788.16. 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

2788.159

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

0.0

Liquidity indicators evolution
PAINAUD FINANCES : RESEAU MAISONS LE MASSON

Sector positioning

Liquidity ratio
2788.16 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Excellent

In 2024, the liquidity ratio of PAINAUD FINANCES : RESEAU... (2788.16) 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.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average

In 2024, the interest coverage of PAINAUD FINANCES : RESEAU... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The company must finance 7 days of gap between collections and payments. Overall, WCR represents 12 days of revenue, i.e. 86 k€ to permanently finance. Notable WCR improvement over the period (-61%), 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

86 359 €

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

12 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

5 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 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

12 j

WCR and payment terms evolution
PAINAUD FINANCES : RESEAU MAISONS LE MASSON

Positioning of PAINAUD FINANCES : RESEAU MAISONS LE MASSON in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of PAINAUD FINANCES : RESEAU MAISONS LE MASSON is estimated at 6 253 760 € (range 1 826 351€ - 11 733 282€). With an EBITDA of 1 675 509€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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
69 tx
1826k€ 6253k€ 11733k€
6 253 760 € Range: 1 826 351€ - 11 733 282€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 675 509 € × 4.3x
Estimation 7 134 886 €
1 418 511€ - 11 423 138€
Revenue Multiple 30%
2 544 450 € × 0.66x
Estimation 1 676 538 €
975 696€ - 1 853 846€
Net Income Multiple 20%
1 576 315 € × 6.9x
Estimation 10 916 781 €
4 121 939€ - 27 327 796€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PAINAUD FINANCES : RESEAU MAISONS LE MASSON with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PAINAUD FINANCES : RESEAU MAISONS LE MASSON

What is the revenue of PAINAUD FINANCES : RESEAU MAISONS LE MASSON ?

The revenue of PAINAUD FINANCES : RESEAU MAISONS LE MASSON in 2024 is 2.5 M€.

Is PAINAUD FINANCES : RESEAU MAISONS LE MASSON profitable?

Yes, PAINAUD FINANCES : RESEAU MAISONS LE MASSON generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of PAINAUD FINANCES : RESEAU MAISONS LE MASSON ?

The headquarters of PAINAUD FINANCES : RESEAU MAISONS LE MASSON is located in RENNES (35000), in the department Ille-et-Vilaine.

Where to find the tax return of PAINAUD FINANCES : RESEAU MAISONS LE MASSON ?

The tax return of PAINAUD FINANCES : RESEAU MAISONS LE MASSON 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 PAINAUD FINANCES : RESEAU MAISONS LE MASSON operate?

PAINAUD FINANCES : RESEAU MAISONS LE MASSON operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.