SAINT MARCEL LES VALENCE - SMV : revenue, balance sheet and financial ratios

SAINT MARCEL LES VALENCE - SMV is a French company founded 15 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-MARCEL-LES-VALENCE (26320), this company of category PME shows in 2024 a revenue of 4.0 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 - SAINT MARCEL LES VALENCE - SMV (SIREN 528104888)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 021 776 € 4 360 846 € 4 350 333 € 3 280 948 € 3 105 379 € 3 820 647 € N/C N/C N/C
Net income 179 138 € 168 523 € 312 125 € 369 881 € 225 169 € 144 555 € 111 281 € 70 546 € 98 616 €
EBITDA 368 129 € 431 701 € 513 716 € 632 263 € 494 033 € 1 176 917 € N/C N/C N/C
Net margin 4.5% 3.9% 7.2% 11.3% 7.3% 3.8% N/C N/C N/C

Revenue and income statement

In 2024, SAINT MARCEL LES VALENCE - SMV achieves revenue of 4.0 M€. Revenue is growing positively over 9 years (CAGR: +1.0%). Slight decline of -8% vs 2023. After deducting consumption (1.0 M€), gross margin stands at 3.0 M€, i.e. a rate of 75%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 368 k€, representing 9.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 179 k€, i.e. 4.5% 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

4 021 776 €

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

3 020 619 €

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

368 129 €

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

174 040 €

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

179 138 €

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

9.2%

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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 181%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.6% 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

180.94%

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

19.955%

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

5.632%

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

1.501

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

21.8%

Solvency indicators evolution
SAINT MARCEL LES VALENCE - SMV

Sector positioning

Debt ratio
180.94 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average

In 2024, the debt ratio of SAINT MARCEL LES VALENCE ... (180.94) 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
19.95% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Good +7 pts over 3 years

In 2024, the financial autonomy of SAINT MARCEL LES VALENCE ... (19.9%) 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
1.5 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.89 years
Average -5 pts over 3 years

In 2024, the repayment capacity of SAINT MARCEL LES VALENCE ... (1.50) 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 135.66. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

135.659

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

1.419

Liquidity indicators evolution
SAINT MARCEL LES VALENCE - SMV

Sector positioning

Liquidity ratio
135.66 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Good -18 pts over 3 years

In 2024, the liquidity ratio of SAINT MARCEL LES VALENCE ... (135.66) 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.

Interest coverage
1.42x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.01x
Q3: 2.83x
Good

In 2024, the interest coverage of SAINT MARCEL LES VALENCE ... (1.4x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 27 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-3 days): operations structurally generate 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

-32 617 €

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

1 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

28 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

3 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

-3 j

WCR and payment terms evolution
SAINT MARCEL LES VALENCE - SMV

Positioning of SAINT MARCEL LES VALENCE - SMV in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SAINT MARCEL LES VALENCE - SMV is estimated at 1 930 220 € (range 1 013 184€ - 3 530 125€). With an EBITDA of 368 129€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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
698 transactions
1013k€ 1930k€ 3530k€
1 930 220 € Range: 1 013 184€ - 3 530 125€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
368 129 € × 5.4x
Estimation 1 987 097 €
978 898€ - 3 907 283€
Revenue Multiple 30%
4 021 776 € × 0.57x
Estimation 2 291 744 €
1 331 315€ - 3 374 380€
Net Income Multiple 20%
179 138 € × 7.0x
Estimation 1 245 744 €
621 704€ - 2 820 849€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration de type rapide)

Compare SAINT MARCEL LES VALENCE - SMV with other companies in the same sector:

Voir toutes les statistiques du secteur Restauration de type rapide

Frequently asked questions about SAINT MARCEL LES VALENCE - SMV

What is the revenue of SAINT MARCEL LES VALENCE - SMV ?

The revenue of SAINT MARCEL LES VALENCE - SMV in 2024 is 4.0 M€.

Is SAINT MARCEL LES VALENCE - SMV profitable?

Yes, SAINT MARCEL LES VALENCE - SMV generated a net profit of 179 k€ in 2024.

Where is the headquarters of SAINT MARCEL LES VALENCE - SMV ?

The headquarters of SAINT MARCEL LES VALENCE - SMV is located in SAINT-MARCEL-LES-VALENCE (26320), in the department Drome.

Where to find the tax return of SAINT MARCEL LES VALENCE - SMV ?

The tax return of SAINT MARCEL LES VALENCE - SMV 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 SAINT MARCEL LES VALENCE - SMV operate?

SAINT MARCEL LES VALENCE - SMV operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.