Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SARL MASSOL STEPHANE : revenue, balance sheet and financial ratios

SARL MASSOL STEPHANE is a French company founded 22 years ago, specialized in the sector Activités de soutien aux cultures. Based in VALENCE-D'ALBIGEOIS (81340), this company of category PME shows in 2021 a net income positive of 69 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

Financial history - SARL MASSOL STEPHANE (SIREN 453707192)
Indicator 2021 2020
Revenue N/C N/C
Net income 69 240 € 137 809 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2021, SARL MASSOL STEPHANE generates positive net income of 69 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2021: 138 k€ -> 69 k€.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

69 240 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 176%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

175.668%

Financial autonomy (2021) ?
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

29.279%

Asset age ratio (2021) ?
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

41.0%

Solvency indicators evolution
SARL MASSOL STEPHANE

Sector positioning

Debt ratio
175.67 2021
2020
2021
Q1: 34.38
Med: 158.01
Q3: 482.2
Average

In 2021, the debt ratio of SARL MASSOL STEPHANE (175.67) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
29.28% 2021
2020
2021
Q1: 11.59%
Med: 29.32%
Q3: 56.34%
Average

In 2021, the financial autonomy of SARL MASSOL STEPHANE (29.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 236.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

236.305

Liquidity indicators evolution
SARL MASSOL STEPHANE

Sector positioning

Liquidity ratio
236.31 2021
2020
2021
Q1: 108.29
Med: 189.42
Q3: 345.32
Good

In 2021, the liquidity ratio of SARL MASSOL STEPHANE (236.31) 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.

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 (2021) ?
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 (2021) ?
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 (2021) ?
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 (2021) ?
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
SARL MASSOL STEPHANE

Positioning of SARL MASSOL STEPHANE in its sector

Comparison with sector Activités de soutien aux cultures

Valuation estimate

Based on 50 transactions of similar company sales (all years), the value of SARL MASSOL STEPHANE is estimated at 122 236 € (range 55 884€ - 359 383€). 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 2021
50 tx
55k€ 122k€ 359k€
122 236 € Range: 55 884€ - 359 383€
NAF 5 all-time

Valuation method used

Net Income Multiple
69 240 € × 1.8x = 122 237 €
Range: 55 885€ - 359 383€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 50 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 (Activités de soutien aux cultures)

Compare SARL MASSOL STEPHANE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de soutien aux cultures

Frequently asked questions about SARL MASSOL STEPHANE

What is the revenue of SARL MASSOL STEPHANE ?

The revenue of SARL MASSOL STEPHANE is not publicly disclosed (confidential accounts filed with INPI).

Is SARL MASSOL STEPHANE profitable?

Yes, SARL MASSOL STEPHANE generated a net profit of 69 k€ in 2021.

Where is the headquarters of SARL MASSOL STEPHANE ?

The headquarters of SARL MASSOL STEPHANE is located in VALENCE-D'ALBIGEOIS (81340), in the department Tarn.

Where to find the tax return of SARL MASSOL STEPHANE ?

The tax return of SARL MASSOL STEPHANE 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 SARL MASSOL STEPHANE operate?

SARL MASSOL STEPHANE operates in the sector Activités de soutien aux cultures (NAF code 01.61Z). See the 'Sector positioning' section above to compare the company with its competitors.