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

COUZON S.M.I. : revenue, balance sheet and financial ratios

COUZON S.M.I. is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in SAINT-CHAMOND (42400), this company of category PME shows in 2018 a revenue of 3.2 M€. 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 - COUZON S.M.I. (SIREN 830250098)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C N/C 3 187 123 €
Net income 10 253 € 305 825 € 323 388 € 85 041 € 49 986 € 2 988 € 43 510 €
EBITDA N/C N/C N/C N/C N/C N/C -22 360 €
Net margin N/C N/C N/C N/C N/C N/C 1.4%

Revenue and income statement

In 2024, COUZON S.M.I. generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 44 k€ -> 10 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

10 253 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 130%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.

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

129.52%

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

25.647%

Asset age ratio (2024) ?
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

52.5%

Solvency indicators evolution
COUZON S.M.I.

Sector positioning

Debt ratio
129.52 2024
2022
2023
2024
Q1: 0.21
Med: 11.92
Q3: 50.67
Watch +10 pts over 3 years

In 2024, the debt ratio of COUZON S.M.I. (129.52) 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.

Financial autonomy
25.65% 2024
2022
2023
2024
Q1: 28.45%
Med: 52.57%
Q3: 71.08%
Watch

In 2024, the financial autonomy of COUZON S.M.I. (25.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 201.15. 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

201.152

Liquidity indicators evolution
COUZON S.M.I.

Sector positioning

Liquidity ratio
201.15 2024
2022
2023
2024
Q1: 172.14
Med: 274.65
Q3: 436.7
Average +9 pts over 3 years

In 2024, the liquidity ratio of COUZON S.M.I. (201.15) 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.

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
COUZON S.M.I.

Positioning of COUZON S.M.I. in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 3 614€ to 39 415€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3k€ 20k€ 39k€
20 551 € Range: 3 614€ - 39 415€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Commerce de gros (commerce interentreprises) de minerais et métaux)

Compare COUZON S.M.I. with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about COUZON S.M.I.

What is the revenue of COUZON S.M.I. ?

The revenue of COUZON S.M.I. in 2018 is 3.2 M€.

Is COUZON S.M.I. profitable?

Yes, COUZON S.M.I. generated a net profit of 10 k€ in 2024.

Where is the headquarters of COUZON S.M.I. ?

The headquarters of COUZON S.M.I. is located in SAINT-CHAMOND (42400), in the department Loire.

Where to find the tax return of COUZON S.M.I. ?

The tax return of COUZON S.M.I. 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 COUZON S.M.I. operate?

COUZON S.M.I. operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.