SAS COLT & MASCARA PRODUCTIONS : revenue, balance sheet and financial ratios

SAS COLT & MASCARA PRODUCTIONS is a French company founded 18 years ago, specialized in the sector Production de films pour le cinéma. Based in PARIS (75012), this company of category PME shows in 2017 a revenue of 18 k€. 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 - SAS COLT & MASCARA PRODUCTIONS (SIREN 502907827)
Indicator 2017 2015
Revenue 18 200 € 3 000 €
Net income 2 437 € 1 038 €
EBITDA 12 171 € 1 038 €
Net margin 13.4% 34.6%

Revenue and income statement

In 2017, SAS COLT & MASCARA PRODUCTIONS achieves revenue of 18 k€. Vs 2015, growth of +507% (3 k€ -> 18 k€). After deducting consumption (0 €), gross margin stands at 18 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 66.9% of revenue. Positive scissor effect: EBITDA margin improves by +32.3 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 13.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 200 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 200 €

EBITDA (2017) ?
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

12 171 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 125 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 437 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

66.9%

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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 25%. 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 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 13.4% 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 (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

24.733%

Financial autonomy (2017) ?
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

15.963%

Cash flow / Revenue (2017) ?
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

13.39%

Repayment capacity (2017) ?
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

Solvency indicators evolution
SAS COLT & MASCARA PRODUCTIONS

Sector positioning

Debt ratio
24.73 2017
2015
2017
Q1: 0.0
Med: 2.21
Q3: 52.99
Average -10 pts over 2 years

In 2017, the debt ratio of SAS COLT & MASCARA PRODUC... (24.73) 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
15.96% 2017
2015
2017
Q1: 1.93%
Med: 30.75%
Q3: 71.91%
Average -14 pts over 2 years

In 2017, the financial autonomy of SAS COLT & MASCARA PRODUC... (16.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2017
2015
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.48 years
Excellent

In 2017, the repayment capacity of SAS COLT & MASCARA PRODUC... (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 162.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

162.312

Interest coverage (2017) ?
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
SAS COLT & MASCARA PRODUCTIONS

Sector positioning

Liquidity ratio
162.31 2017
2015
2017
Q1: 75.91
Med: 172.66
Q3: 424.22
Average +22 pts over 2 years

In 2017, the liquidity ratio of SAS COLT & MASCARA PRODUC... (162.31) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2017
2015
2017
Q1: 0.0x
Med: 0.0x
Q3: 0.18x
Average

In 2017, the interest coverage of SAS COLT & MASCARA PRODUC... (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: 487 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 172 days. The gap of 315 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 242 days of revenue, i.e. 12 k€ to permanently finance.

Operating WCR (2017) ?
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

12 230 €

Customer credit (2017) ?
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

487 j

Supplier credit (2017) ?
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

172 j

Inventory turnover (2017) ?
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 (2017) ?
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

242 j

WCR and payment terms evolution
SAS COLT & MASCARA PRODUCTIONS

Positioning of SAS COLT & MASCARA PRODUCTIONS in its sector

Comparison with sector Production de films pour le cinéma

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 1 878€ to 24 723€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
1k€ 6k€ 24k€
6 074 € Range: 1 878€ - 24 723€
NAF 5 all-time
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 (Production de films pour le cinéma)

Compare SAS COLT & MASCARA PRODUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Production de films pour le cinéma

Frequently asked questions about SAS COLT & MASCARA PRODUCTIONS

What is the revenue of SAS COLT & MASCARA PRODUCTIONS ?

The revenue of SAS COLT & MASCARA PRODUCTIONS in 2017 is 18 k€.

Is SAS COLT & MASCARA PRODUCTIONS profitable?

Yes, SAS COLT & MASCARA PRODUCTIONS generated a net profit of 2 k€ in 2017.

Where is the headquarters of SAS COLT & MASCARA PRODUCTIONS ?

The headquarters of SAS COLT & MASCARA PRODUCTIONS is located in PARIS (75012), in the department Paris.

Where to find the tax return of SAS COLT & MASCARA PRODUCTIONS ?

The tax return of SAS COLT & MASCARA PRODUCTIONS 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 SAS COLT & MASCARA PRODUCTIONS operate?

SAS COLT & MASCARA PRODUCTIONS operates in the sector Production de films pour le cinéma (NAF code 59.11C). See the 'Sector positioning' section above to compare the company with its competitors.