SIREN : 341906956
SARL MASSE ET FILS is a French company founded 38 years ago, specialized in the sector Commerce de détail d'autres équipements du foyer. Based in BRIANCON (05100), this company of category PME shows in 2017 a revenue of 80 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2017 |
|---|---|
| Revenue | 79 922 € |
| Net income | 5 606 € |
| EBITDA | 6 482 € |
| Net margin | 7.0% |
In 2017, SARL MASSE ET FILS achieves revenue of 80 k€. After deducting consumption (8 k€), gross margin stands at 72 k€, i.e. a rate of 90%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 6 k€, representing 8.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.
79 922 €
72 129 €
6 482 €
6 481 €
5 606 €
8.1%
The debt ratio (= Financial debt / Equity x 100) stands at -251%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-250.564%
17.23%
7.013%
0.0
In 2017, the debt ratio of SARL MASSE ET FILS (-250.56) 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 2017, the financial autonomy of SARL MASSE ET FILS (17.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2017, the repayment capacity of SARL MASSE ET FILS (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 44.54. 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 13.5x. Operating income very largely covers interest expenses: high safety margin.
44.539
13.514
In 2017, the liquidity ratio of SARL MASSE ET FILS (44.54) 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.
In 2017, the interest coverage of SARL MASSE ET FILS (13.5x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Inventory turnover is 231 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-355 days): operations structurally generate cash.
-78 831 €
0 j
77 j
231 j
-355 j
Based on 65 transactions of similar company sales
in 2017,
the value of SARL MASSE ET FILS is estimated at
25 876 €
(range 11 693€ - 44 770€).
With an EBITDA of 6 482€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.20x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 65 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 SARL MASSE ET FILS with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce de détail d'autres équipements du foyer
The revenue of SARL MASSE ET FILS in 2017 is 80 k€.
Yes, SARL MASSE ET FILS generated a net profit of 6 k€ in 2017.
The headquarters of SARL MASSE ET FILS is located in BRIANCON (05100), in the department Hautes-Alpes.
The tax return of SARL MASSE ET FILS 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).
SARL MASSE ET FILS operates in the sector Commerce de détail d'autres équipements du foyer (NAF code 47.59B). See the 'Sector positioning' section above to compare the company with its competitors.