Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1981-11-01 (44 years)Status: ActiveBusiness sector: Travaux de menuiserie bois et PVCLocation: CHENOISE-CUCHARMOY (77160), Seine-et-Marne
SOCIETE MASSON : revenue, balance sheet and financial ratios
SOCIETE MASSON is a French company
founded 44 years ago,
specialized in the sector Travaux de menuiserie bois et PVC.
Based in CHENOISE-CUCHARMOY (77160),
this company of category PME
shows in 2021 a revenue of 4.8 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SOCIETE MASSON (SIREN 323439299)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
4 789 475 €
4 283 980 €
N/C
N/C
3 822 999 €
2 959 224 €
Net income
92 448 €
192 230 €
231 731 €
140 524 €
148 855 €
132 800 €
95 667 €
79 710 €
95 185 €
EBITDA
N/C
N/C
N/C
191 005 €
222 830 €
N/C
N/C
214 928 €
140 036 €
Net margin
N/C
N/C
N/C
2.9%
3.5%
N/C
N/C
2.1%
3.2%
Revenue and income statement
In 2024, SOCIETE MASSON generates positive net income of 92 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 95 k€ -> 92 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
92 448 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 54%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
14.713%
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
54.41%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
1.067
26.923
28.062
7.906
53.467
46.167
33.355
26.081
14.713
Financial autonomy
40.633
42.935
46.355
38.562
39.792
43.615
43.608
53.141
54.41
Repayment capacity
0.067
0.0
None
None
3.877
3.652
None
None
None
Cash flow / Revenue
3.201%
4.006%
None%
None%
3.398%
3.15%
None%
None%
None%
Sector positioning
Debt ratio
14.712024
2022
2023
2024
Q1: 4.28
Med: 20.74
Q3: 53.77
Good-11 pts over 3 years
In 2024, the debt ratio of SOCIETE MASSON (14.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
54.41%2024
2022
2023
2024
Q1: 20.05%
Med: 40.86%
Q3: 57.83%
Good+6 pts over 3 years
In 2024, the financial autonomy of SOCIETE MASSON (54.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 240.57. 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
240.572
Liquidity indicators evolution SOCIETE MASSON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
163.454
162.205
171.148
149.305
237.82
258.028
222.983
265.173
240.572
Interest coverage
5.934
7.031
None
None
2.144
1.861
None
None
None
Sector positioning
Liquidity ratio
240.572024
2022
2023
2024
Q1: 151.53
Med: 214.69
Q3: 315.59
Good
In 2024, the liquidity ratio of SOCIETE MASSON (240.57) 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 (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
0 €
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
0 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
0 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 and payment terms evolution SOCIETE MASSON
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 206 860 €
1 326 198 €
0 €
0 €
2 003 403 €
2 159 383 €
0 €
0 €
0 €
Inventory turnover (days)
44
34
0
0
34
42
0
0
0
Customer payment term (days)
76
61
0
0
84
73
0
0
0
Supplier payment term (days)
106
68
0
0
82
68
0
0
0
Positioning of SOCIETE MASSON in its sector
Comparison with sector Travaux de menuiserie bois et PVC
Valuation estimate
Based on 51 transactions of similar company sales
in 2024,
the value of SOCIETE MASSON is estimated at
314 021 €
(range 124 193€ - 716 022€).
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 value2024
51 tx
124k€314k€716k€
314 021 €Range: 124 193€ - 716 022€
NAF 5 année 2024
Valuation method used
Net Income Multiple
92 448 €
×
3.4x
=314 022 €
Range: 124 193€ - 716 022€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 51 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 (Travaux de menuiserie bois et PVC)
Compare SOCIETE MASSON with other companies in the same sector:
Yes, SOCIETE MASSON generated a net profit of 92 k€ in 2024.
Where is the headquarters of SOCIETE MASSON ?
The headquarters of SOCIETE MASSON is located in CHENOISE-CUCHARMOY (77160), in the department Seine-et-Marne.
Where to find the tax return of SOCIETE MASSON ?
The tax return of SOCIETE 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 SOCIETE MASSON operate?
SOCIETE MASSON operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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