SIREN : 350213039
SA SIMON is a French company founded 37 years ago, specialized in the sector Fabrication d’articles de joaillerie et bijouterie. Based in BRIOUDE (43100), this company of category PME shows in 2018 a revenue of 119 k€. 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
| Indicator | 2018 | 2017 |
|---|---|---|
| Revenue | 118 762 € | 120 634 € |
| Net income | 9 165 € | 8 444 € |
| EBITDA | 12 392 € | 10 018 € |
| Net margin | 7.7% | 7.0% |
In 2018, SA SIMON achieves revenue of 119 k€. Slight decline of -2% vs 2017. After deducting consumption (41 k€), gross margin stands at 78 k€, i.e. a rate of 66%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 10.4% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 7.7% of revenue. This profit can be retained or distributed to shareholders.
118 762 €
78 037 €
12 392 €
10 802 €
9 165 €
10.4%
The debt ratio (= Financial debt / Equity x 100) stands at 114%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
113.84%
48.392%
9.056%
0.0
3.8%
In 2018, the debt ratio of SA SIMON (113.84) 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 2018, the financial autonomy of SA SIMON (48.4%) 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.
In 2018, the repayment capacity of SA SIMON (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 113.53. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
113.532
0.0
In 2018, the liquidity ratio of SA SIMON (113.53) 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.
In 2018, the interest coverage of SA SIMON (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 34 days. Excellent situation: suppliers finance 34 days of the operating cycle (retail model). Inventory turnover is 241 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-39 days): operations structurally generate cash.
-12 769 €
0 j
34 j
241 j
-39 j
Based on 101 transactions of similar company sales (all years), the value of SA SIMON is estimated at 29 230 € (range 9 805€ - 54 712€). With an EBITDA of 12 392€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 101 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 SA SIMON with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d’articles de joaillerie et bijouterie
The revenue of SA SIMON in 2018 is 119 k€.
Yes, SA SIMON generated a net profit of 9 k€ in 2018.
The headquarters of SA SIMON is located in BRIOUDE (43100), in the department Haute-Loire.
The tax return of SA SIMON 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).
SA SIMON operates in the sector Fabrication d’articles de joaillerie et bijouterie (NAF code 32.12Z). See the 'Sector positioning' section above to compare the company with its competitors.