SEBT : revenue, balance sheet and financial ratios

SEBT is a French company founded 18 years ago, specialized in the sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central. Based in MULHOUSE (68100), this company of category PME shows in 2018 a revenue of 32 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

Financial history - SEBT (SIREN 503387375)
Indicator 2019 2018 2017 2016 2015
Revenue N/C 31 870 € 30 638 € 184 665 € 18 620 819 €
Net income 25 613 € 50 377 € -211 524 € -219 070 € -1 829 864 €
EBITDA -121 370 € -269 876 € 35 739 € -5 515 909 € 781 294 €
Net margin N/C 158.1% -690.4% -118.6% -9.8%

Revenue and income statement

In 2019, SEBT generates positive net income of 26 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

6 628 €

EBITDA (2019) ?
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

-121 370 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-129 057 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

25 613 €

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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 0%. 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 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.365%

Financial autonomy (2019) ?
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

40.03%

Repayment capacity (2019) ?
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

-0.035

Solvency indicators evolution
SEBT

Sector positioning

Debt ratio
0.36 2019
2017
2018
2019
Q1: 0.26
Med: 34.44
Q3: 116.26
Good

In 2019, the debt ratio of SEBT (0.36) 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
40.03% 2019
2017
2018
2019
Q1: 18.15%
Med: 26.12%
Q3: 47.31%
Good +36 pts over 3 years

In 2019, the financial autonomy of SEBT (40.0%) 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
-0.04 years 2019
2017
2018
2019
Q1: -1.24 years
Med: 0.0 years
Q3: 2.01 years
Good

In 2019, the repayment capacity of SEBT (-0.04) 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 342.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

342.397

Interest coverage (2019) ?
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
SEBT

Sector positioning

Liquidity ratio
342.4 2019
2017
2018
2019
Q1: 133.51
Med: 175.76
Q3: 288.59
Excellent +15 pts over 3 years

In 2019, the liquidity ratio of SEBT (342.40) 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 2019
2017
2018
2019
Q1: -0.21x
Med: 0.0x
Q3: 2.77x
Good

In 2019, the interest coverage of SEBT (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 2688 days. Excellent situation: suppliers finance 2688 days of the operating cycle (retail model).

Operating WCR (2019) ?
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 (2019) ?
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 (2019) ?
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

2688 j

Inventory turnover (2019) ?
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
SEBT

Positioning of SEBT in its sector

Comparison with sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central

Valuation estimate

Based on 276 transactions of similar company sales (all years), the value of SEBT is estimated at 74 084 € (range 20 933€ - 182 161€). 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 2019
276 transactions
20k€ 74k€ 182k€
74 084 € Range: 20 933€ - 182 161€
Section all-time Aggregated at NAF section level

Valuation method used

Net Income Multiple
25 613 € × 2.9x = 74 085 €
Range: 20 933€ - 182 162€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 276 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 (Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central)

Compare SEBT with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central

Frequently asked questions about SEBT

What is the revenue of SEBT ?

The revenue of SEBT in 2018 is 32 k€.

Is SEBT profitable?

Yes, SEBT generated a net profit of 26 k€ in 2019.

Where is the headquarters of SEBT ?

The headquarters of SEBT is located in MULHOUSE (68100), in the department Haut-Rhin.

Where to find the tax return of SEBT ?

The tax return of SEBT 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 SEBT operate?

SEBT operates in the sector Fabrication de générateurs de vapeur, à l'exception des chaudières pour le chauffage central (NAF code 25.30Z). See the 'Sector positioning' section above to compare the company with its competitors.