MATERIEL INDUSTRIEL SOMI : revenue, balance sheet and financial ratios

MATERIEL INDUSTRIEL SOMI is a French company founded 54 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VILLENEUVE-LOUBET (06270), this company of category ETI shows in 2024 a revenue of 519 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - MATERIEL INDUSTRIEL SOMI (SIREN 968801373)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 519 382 € 485 050 € 2 913 888 € 18 893 979 € 21 218 096 € 29 176 208 € 30 748 436 € 31 909 753 €
Net income 449 663 € 449 443 € 1 766 811 € 804 930 € 643 934 € 602 076 € 560 670 € 497 144 €
EBITDA 290 964 € 304 839 € -192 699 € 865 248 € 470 682 € 654 750 € 716 355 € 476 707 €
Net margin 86.6% 92.7% 60.6% 4.3% 3.0% 2.1% 1.8% 1.6%

Revenue and income statement

In 2024, MATERIEL INDUSTRIEL SOMI achieves revenue of 519 k€. Revenue is declining over the period 2016-2024 (CAGR: -40.2%). Vs 2023: +7%. After deducting consumption (0 €), gross margin stands at 519 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 291 k€, representing 56.0% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -5%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 450 k€, i.e. 86.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

519 382 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

519 382 €

EBITDA (2024) ?
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

290 964 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

200 919 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

449 663 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.0%

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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 1%. 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 86.5% 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 (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

0.672%

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

98.432%

Cash flow / Revenue (2024) ?
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

86.53%

Repayment capacity (2024) ?
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

0.166

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

26.1%

Solvency indicators evolution
MATERIEL INDUSTRIEL SOMI

Sector positioning

Debt ratio
0.67 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Good

In 2024, the debt ratio of MATERIEL INDUSTRIEL SOMI (0.67) 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
98.43% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of MATERIEL INDUSTRIEL SOMI (98.4%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.17 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Good +7 pts over 3 years

In 2024, the repayment capacity of MATERIEL INDUSTRIEL SOMI (0.17) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 10211.38. 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

10211.382

Interest coverage (2024) ?
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
MATERIEL INDUSTRIEL SOMI

Sector positioning

Liquidity ratio
10211.38 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent

In 2024, the liquidity ratio of MATERIEL INDUSTRIEL SOMI (10211.38) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of MATERIEL INDUSTRIEL SOMI (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: 64 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 118 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Overall, WCR represents 7218 days of revenue, i.e. 10.4 M€ to permanently finance.

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

10 412 975 €

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

64 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

118 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 in days of revenue (2024) ?
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

7218 j

WCR and payment terms evolution
MATERIEL INDUSTRIEL SOMI

Positioning of MATERIEL INDUSTRIEL SOMI in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of MATERIEL INDUSTRIEL SOMI is estimated at 1 553 188 € (range 447 936€ - 2 800 338€). With an EBITDA of 290 964€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (in line with sector norms). 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.

Estimated enterprise value 2024
169 transactions
447k€ 1553k€ 2800k€
1 553 188 € Range: 447 936€ - 2 800 338€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
290 964 € × 5.6x
Estimation 1 629 348 €
431 299€ - 2 908 186€
Revenue Multiple 30%
519 382 € × 0.81x
Estimation 418 948 €
160 093€ - 781 235€
Net Income Multiple 20%
449 663 € × 6.8x
Estimation 3 064 153 €
921 293€ - 5 559 377€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare MATERIEL INDUSTRIEL SOMI with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about MATERIEL INDUSTRIEL SOMI

What is the revenue of MATERIEL INDUSTRIEL SOMI ?

The revenue of MATERIEL INDUSTRIEL SOMI in 2024 is 519 k€.

Is MATERIEL INDUSTRIEL SOMI profitable?

Yes, MATERIEL INDUSTRIEL SOMI generated a net profit of 450 k€ in 2024.

Where is the headquarters of MATERIEL INDUSTRIEL SOMI ?

The headquarters of MATERIEL INDUSTRIEL SOMI is located in VILLENEUVE-LOUBET (06270), in the department Alpes-Maritimes.

Where to find the tax return of MATERIEL INDUSTRIEL SOMI ?

The tax return of MATERIEL INDUSTRIEL SOMI 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 MATERIEL INDUSTRIEL SOMI operate?

MATERIEL INDUSTRIEL SOMI operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.