Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2007-04-18 (19 years)Status: ActiveBusiness sector: Travaux de terrassement spécialisés ou de grande masseLocation: GANNAT (03800), Allier
ETABLISSEMENT SEMONSAT : revenue, balance sheet and financial ratios
ETABLISSEMENT SEMONSAT is a French company
founded 19 years ago,
specialized in the sector Travaux de terrassement spécialisés ou de grande masse.
Based in GANNAT (03800),
this company of category PME
shows in 2022 a revenue of 2.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - ETABLISSEMENT SEMONSAT (SIREN 497577684)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2016
Revenue
N/C
N/C
N/C
2 671 265 €
2 502 896 €
N/C
N/C
N/C
3 067 372 €
Net income
-301 644 €
-71 369 €
21 625 €
158 925 €
-248 928 €
-178 168 €
2 580 €
2 645 €
79 387 €
EBITDA
N/C
N/C
N/C
77 536 €
-168 017 €
N/C
N/C
N/C
-395 796 €
Net margin
N/C
N/C
N/C
5.9%
-9.9%
N/C
N/C
N/C
2.6%
Revenue and income statement
In 2025, ETABLISSEMENT SEMONSAT records a net loss of 302 k€. This deficit will reduce equity on the balance sheet.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-301 644 €
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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 217%. 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.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
216.998%
Financial autonomy (2025)
?
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
20.682%
Asset age ratio (2025)
?
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
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
0.0
0.098
0.0
0.0
0.0
0.0
0.0
0.269
216.998
Financial autonomy
51.796
67.737
59.937
54.198
20.763
24.231
25.08
21.138
20.682
Repayment capacity
0.0
None
None
None
0.0
0.0
None
None
None
Cash flow / Revenue
-1.333%
None%
None%
None%
-11.442%
-1.399%
None%
None%
None%
Sector positioning
Debt ratio
217.02025
2023
2024
2025
Q1: 7.59
Med: 26.13
Q3: 54.42
Watch+54 pts over 3 years
In 2025, the debt ratio of ETABLISSEMENT SEMONSAT (217.00) 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
20.68%2025
2023
2024
2025
Q1: 26.13%
Med: 43.17%
Q3: 61.68%
Watch-14 pts over 3 years
In 2025, the financial autonomy of ETABLISSEMENT SEMONSAT (20.7%) 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 280.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
160.349
248.385
212.386
187.575
118.16
125.342
128.319
123.287
280.382
Interest coverage
-0.119
None
None
None
0.0
0.0
None
None
None
Sector positioning
Liquidity ratio
280.382025
2023
2024
2025
Q1: 137.53
Med: 206.47
Q3: 283.83
Good+50 pts over 3 years
In 2025, the liquidity ratio of ETABLISSEMENT SEMONSAT (280.38) 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 (2025)
?
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 (2025)
?
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 (2025)
?
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 (2025)
?
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 ETABLISSEMENT SEMONSAT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
2025
Operating WCR
811 688 €
0 €
0 €
0 €
2 040 486 €
2 413 354 €
0 €
0 €
0 €
Inventory turnover (days)
11
0
0
0
9
33
0
0
0
Customer payment term (days)
68
0
0
0
65
99
0
0
0
Supplier payment term (days)
26
0
0
0
283
264
0
0
0
Positioning of ETABLISSEMENT SEMONSAT in its sector
Comparison with sector Travaux de terrassement spécialisés ou de grande masse
Similar companies (Travaux de terrassement spécialisés ou de grande masse)
Compare ETABLISSEMENT SEMONSAT with other companies in the same sector:
Frequently asked questions about ETABLISSEMENT SEMONSAT
What is the revenue of ETABLISSEMENT SEMONSAT ?
The revenue of ETABLISSEMENT SEMONSAT in 2022 is 2.7 M€.
Is ETABLISSEMENT SEMONSAT profitable?
ETABLISSEMENT SEMONSAT recorded a net loss in 2025.
Where is the headquarters of ETABLISSEMENT SEMONSAT ?
The headquarters of ETABLISSEMENT SEMONSAT is located in GANNAT (03800), in the department Allier.
Where to find the tax return of ETABLISSEMENT SEMONSAT ?
The tax return of ETABLISSEMENT SEMONSAT 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 ETABLISSEMENT SEMONSAT operate?
ETABLISSEMENT SEMONSAT operates in the sector Travaux de terrassement spécialisés ou de grande masse (NAF code 43.12B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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