SECO TOOLS FRANCE SA : revenue, balance sheet and financial ratios

SECO TOOLS FRANCE SA is a French company founded 56 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in BOURGES (18000), this company of category ETI shows in 2024 a revenue of 73.0 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 - SECO TOOLS FRANCE SA (SIREN 703720078)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 73 023 323 € 63 400 362 € 58 184 274 € 52 833 904 € 75 730 859 € 77 437 842 € 77 210 752 € 73 393 657 €
Net income 2 268 662 € 3 821 902 € 924 985 € 1 392 750 € -1 147 128 € 2 483 509 € 1 645 992 € 429 778 €
EBITDA 43 429 € 990 611 € 818 234 € 601 731 € 299 731 € 2 254 619 € 1 567 848 € 1 070 978 €
Net margin 3.1% 6.0% 1.6% 2.6% -1.5% 3.2% 2.1% 0.6%

Revenue and income statement

In 2024, SECO TOOLS FRANCE SA achieves revenue of 73.0 M€. Activity remains stable over the period (CAGR: -0.1%). Vs 2022, growth of +15% (63.4 M€ -> 73.0 M€). After deducting consumption (44.1 M€), gross margin stands at 28.9 M€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 43 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.3 M€, i.e. 3.1% 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

73 023 323 €

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

28 884 137 €

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

43 429 €

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

4 273 461 €

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

2 268 662 €

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

0.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

0.0%

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

64.254%

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

-1.462%

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

0.0

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

43.0%

Solvency indicators evolution
SECO TOOLS FRANCE SA

Sector positioning

Debt ratio
0.0 2024
2021
2022
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Excellent -38 pts over 3 years

In 2024, the debt ratio of SECO TOOLS FRANCE SA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
64.25% 2024
2021
2022
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Good +12 pts over 3 years

In 2024, the financial autonomy of SECO TOOLS FRANCE SA (64.2%) 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
0.0 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Excellent

In 2024, the repayment capacity of SECO TOOLS FRANCE SA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 170.99. 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 456.3x. Operating income very largely covers interest expenses: high safety margin.

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

170.985

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

456.345

Liquidity indicators evolution
SECO TOOLS FRANCE SA

Sector positioning

Liquidity ratio
170.99 2024
2021
2022
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Average -5 pts over 3 years

In 2024, the liquidity ratio of SECO TOOLS FRANCE SA (170.99) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
456.35x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Excellent

In 2024, the interest coverage of SECO TOOLS FRANCE SA (456.4x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 19 days of gap between collections and payments. Inventory turnover is 30 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 32 days of revenue, i.e. 6.5 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

6 523 173 €

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

50 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

31 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

30 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

32 j

WCR and payment terms evolution
SECO TOOLS FRANCE SA

Positioning of SECO TOOLS FRANCE SA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 3 267 706€ to 8 375 642€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3267k€ 5700k€ 8375k€
5 700 976 € Range: 3 267 706€ - 8 375 642€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare SECO TOOLS FRANCE SA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SECO TOOLS FRANCE SA

What is the revenue of SECO TOOLS FRANCE SA ?

The revenue of SECO TOOLS FRANCE SA in 2024 is 73.0 M€.

Is SECO TOOLS FRANCE SA profitable?

Yes, SECO TOOLS FRANCE SA generated a net profit of 2.3 M€ in 2024.

Where is the headquarters of SECO TOOLS FRANCE SA ?

The headquarters of SECO TOOLS FRANCE SA is located in BOURGES (18000), in the department Cher.

Where to find the tax return of SECO TOOLS FRANCE SA ?

The tax return of SECO TOOLS FRANCE SA 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 SECO TOOLS FRANCE SA operate?

SECO TOOLS FRANCE SA operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.