SIREN : 522717883
SARL MASSERON is a French company founded 15 years ago, specialized in the sector Coiffure. Based in LAILLE (35890), this company of category PME shows in 2016 a revenue of 171 k€. 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 | 2016 |
|---|---|
| Revenue | 170 809 € |
| Net income | 12 714 € |
| EBITDA | 18 163 € |
| Net margin | 7.4% |
In 2016, SARL MASSERON achieves revenue of 171 k€. After deducting consumption (55 k€), gross margin stands at 116 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 10.6% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 13 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.
170 809 €
116 271 €
18 163 €
17 868 €
12 714 €
10.6%
The debt ratio (= Financial debt / Equity x 100) stands at 139%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 7.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
139.412%
35.989%
7.443%
7.457
67.2%
In 2016, the debt ratio of SARL MASSERON (139.41) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2016, the financial autonomy of SARL MASSERON (36.0%) 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.
In 2016, the repayment capacity of SARL MASSERON (7.46) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 105.95. 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 19.5x. Operating income very largely covers interest expenses: high safety margin.
105.946
19.452
In 2016, the liquidity ratio of SARL MASSERON (105.95) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2016, the interest coverage of SARL MASSERON (19.4x) 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: 1833 days. Excellent situation: suppliers finance 1833 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-7 days): operations structurally generate cash.
-3 240 €
0 j
1833 j
17 j
-7 j
Based on 1300 transactions of similar company sales (all years), the value of SARL MASSERON is estimated at 87 990 € (range 47 515€ - 147 006€). With an EBITDA of 18 163€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.53x (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.
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This estimate is based on the analysis of 1300 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 MASSERON with other companies in the same sector:
The revenue of SARL MASSERON in 2016 is 171 k€.
Yes, SARL MASSERON generated a net profit of 13 k€ in 2016.
The headquarters of SARL MASSERON is located in LAILLE (35890), in the department Ille-et-Vilaine.
The tax return of SARL MASSERON 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 MASSERON operates in the sector Coiffure (NAF code 96.02A). See the 'Sector positioning' section above to compare the company with its competitors.