SIREN : 499637361
CONCEPT S.M. is a French company founded 18 years ago, specialized in the sector Agencement de lieux de vente. Based in SARREBOURG (57400), this company of category PME shows in 2022 a revenue of 384 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 | 2022 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|
| Revenue | 383 653 € | 2 186 551 € | 2 567 214 € | 1 682 746 € | 2 208 876 € |
| Net income | -69 580 € | 59 636 € | 91 051 € | 96 856 € | 85 336 € |
| EBITDA | -38 033 € | 93 332 € | 107 433 € | 111 866 € | 125 296 € |
| Net margin | -18.1% | 2.7% | 3.5% | 5.8% | 3.9% |
In 2022, CONCEPT S.M. achieves revenue of 384 k€. Revenue is declining over the period 2016-2022 (CAGR: -25.3%). Significant drop of -82% vs 2020. After deducting consumption (57 k€), gross margin stands at 326 k€, i.e. a rate of 85%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -38 k€, representing -9.9% of revenue. Warning negative scissor effect: despite revenue change (-82%), EBITDA varies by -141%, reducing margin by 14.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -70 k€ (-18.1% of revenue), which will impact equity.
383 653 €
326 310 €
-38 033 €
-68 142 €
-69 580 €
-9.9%
The debt ratio (= Financial debt / Equity x 100) stands at 206%. 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 21%. The balance between equity and debt is satisfactory.
205.705%
20.773%
-10.255%
-5.544
49.4%
In 2022, the debt ratio of CONCEPT S.M. (205.71) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2022, the financial autonomy of CONCEPT S.M. (20.8%) 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 2022, the repayment capacity of CONCEPT S.M. (-5.54) 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 179.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
179.738
-3.812
In 2022, the liquidity ratio of CONCEPT S.M. (179.74) 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.
In 2022, the interest coverage of CONCEPT S.M. (-3.8x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 275 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. The gap of 162 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 39 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 284 days of revenue, i.e. 303 k€ to permanently finance.
302 556 €
275 j
113 j
39 j
284 j
Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 49 257€ to 123 408€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 30 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 CONCEPT S.M. with other companies in the same sector:
Voir toutes les statistiques du secteur Agencement de lieux de vente
The revenue of CONCEPT S.M. in 2022 is 384 k€.
CONCEPT S.M. recorded a net loss in 2022.
The headquarters of CONCEPT S.M. is located in SARREBOURG (57400), in the department Moselle.
The tax return of CONCEPT S.M. 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).
CONCEPT S.M. operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.