SA D ECONOMIE MIXTE LORIENT KEROMAN : revenue, balance sheet and financial ratios

SA D ECONOMIE MIXTE LORIENT KEROMAN is a French company founded 33 years ago, specialized in the sector Services auxiliaires des transports par eau. Based in LORIENT (56100), this company of category PME shows in 2024 a revenue of 11.2 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 - SA D ECONOMIE MIXTE LORIENT KEROMAN (SIREN 389588765)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 11 192 762 € 11 044 295 € 10 745 321 € 11 008 284 € 10 086 079 € 11 180 514 € 12 084 003 € 16 680 296 € 16 291 388 €
Net income -212 170 € -586 917 € -622 758 € -339 227 € -500 461 € -154 491 € 179 522 € 833 721 € 319 788 €
EBITDA 720 608 € 482 174 € 523 276 € 1 491 318 € 992 306 € 1 505 995 € 1 352 164 € 1 460 608 € 1 962 751 €
Net margin -1.9% -5.3% -5.8% -3.1% -5.0% -1.4% 1.5% 5.0% 2.0%

Revenue and income statement

In 2024, SA D ECONOMIE MIXTE LORIENT KEROMAN achieves revenue of 11.2 M€. Activity remains stable over the period (CAGR: -4.6%). Vs 2023: +1%. After deducting consumption (6 k€), gross margin stands at 11.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 721 k€, representing 6.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -212 k€ (-1.9% of revenue), which will impact equity.

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

11 192 762 €

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

11 186 678 €

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

720 608 €

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

-1 281 695 €

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

-212 170 €

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

5.8%

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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 18%. 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 53%. 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 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

18.271%

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

52.923%

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

7.906%

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

2.887

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

34.4%

Solvency indicators evolution
SA D ECONOMIE MIXTE LORIENT KEROMAN

Sector positioning

Debt ratio
18.27 2024
2022
2023
2024
Q1: 0.0
Med: 1.93
Q3: 50.7
Average -6 pts over 3 years

In 2024, the debt ratio of SA D ECONOMIE MIXTE LORIE... (18.27) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
52.92% 2024
2022
2023
2024
Q1: 8.92%
Med: 34.89%
Q3: 61.04%
Good

In 2024, the financial autonomy of SA D ECONOMIE MIXTE LORIE... (52.9%) 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.

Repayment capacity
2.89 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 2.14 years
Average

In 2024, the repayment capacity of SA D ECONOMIE MIXTE LORIE... (2.89) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 84.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.0x. Financial charges are adequately covered by operations.

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

84.881

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

3.02

Liquidity indicators evolution
SA D ECONOMIE MIXTE LORIENT KEROMAN

Sector positioning

Liquidity ratio
84.88 2024
2022
2023
2024
Q1: 110.59
Med: 168.81
Q3: 296.94
Watch

In 2024, the liquidity ratio of SA D ECONOMIE MIXTE LORIE... (84.88) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.09x
Good -7 pts over 3 years

In 2024, the interest coverage of SA D ECONOMIE MIXTE LORIE... (3.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). WCR is negative (-40 days): operations structurally generate cash. Notable WCR improvement over the period (-174%), freeing up cash.

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

-1 243 404 €

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

65 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

105 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

-40 j

WCR and payment terms evolution
SA D ECONOMIE MIXTE LORIENT KEROMAN

Positioning of SA D ECONOMIE MIXTE LORIENT KEROMAN in its sector

Comparison with sector Services auxiliaires des transports par eau

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SA D ECONOMIE MIXTE LORIENT KEROMAN is estimated at 1 045 699 € (range 550 633€ - 2 919 832€). With an EBITDA of 720 608€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (conservative valuation). 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
205 transactions
550k€ 1045k€ 2919k€
1 045 699 € Range: 550 633€ - 2 919 832€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
720 608 € × 0.9x
Estimation 667 582 €
235 793€ - 1 537 727€
Revenue Multiple 30%
11 192 762 € × 0.15x
Estimation 1 675 896 €
1 075 368€ - 5 223 342€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Services auxiliaires des transports par eau)

Compare SA D ECONOMIE MIXTE LORIENT KEROMAN with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports par eau

Frequently asked questions about SA D ECONOMIE MIXTE LORIENT KEROMAN

What is the revenue of SA D ECONOMIE MIXTE LORIENT KEROMAN ?

The revenue of SA D ECONOMIE MIXTE LORIENT KEROMAN in 2024 is 11.2 M€.

Is SA D ECONOMIE MIXTE LORIENT KEROMAN profitable?

SA D ECONOMIE MIXTE LORIENT KEROMAN recorded a net loss in 2024.

Where is the headquarters of SA D ECONOMIE MIXTE LORIENT KEROMAN ?

The headquarters of SA D ECONOMIE MIXTE LORIENT KEROMAN is located in LORIENT (56100), in the department Morbihan.

Where to find the tax return of SA D ECONOMIE MIXTE LORIENT KEROMAN ?

The tax return of SA D ECONOMIE MIXTE LORIENT KEROMAN 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 SA D ECONOMIE MIXTE LORIENT KEROMAN operate?

SA D ECONOMIE MIXTE LORIENT KEROMAN operates in the sector Services auxiliaires des transports par eau (NAF code 52.22Z). See the 'Sector positioning' section above to compare the company with its competitors.