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SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE : revenue, balance sheet and financial ratios

SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE is a French company founded 2 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MANTES-LA-JOLIE (78200), this company of category PME shows in 2025 a revenue of 141 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 - SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE (SIREN 983367426)
Indicator 2025 2024
Revenue 141 485 € N/C
Net income -31 975 € -12 522 €
EBITDA 70 214 € -12 522 €
Net margin -22.6% N/C

Revenue and income statement

In 2025, SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE achieves revenue of 141 k€. After deducting consumption (0 €), gross margin stands at 141 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 70 k€, representing 49.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -32 k€ (-22.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

141 485 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

141 485 €

EBITDA (2025) ?
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

70 214 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

571 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-31 975 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

49.6%

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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 193%. 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 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 80.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 26.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

193.354%

Financial autonomy (2025) ?
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

33.753%

Cash flow / Revenue (2025) ?
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

26.622%

Repayment capacity (2025) ?
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

80.107

Asset age ratio (2025) ?
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

98.2%

Solvency indicators evolution
SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE

Sector positioning

Debt ratio
193.35 2025
2024
2025
Q1: 0.0
Med: 8.6
Q3: 105.48
Average +31 pts over 2 years

In 2025, the debt ratio of SEM POUR LE DEVELOPPEMENT... (193.35) 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
33.75% 2025
2024
2025
Q1: 4.5%
Med: 47.12%
Q3: 86.18%
Average -33 pts over 2 years

In 2025, the financial autonomy of SEM POUR LE DEVELOPPEMENT... (33.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
80.11 years 2025
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.03 years
Watch +49 pts over 2 years

In 2025, the repayment capacity of SEM POUR LE DEVELOPPEMENT... (80.11) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2142.54. 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 49.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

2142.544

Interest coverage (2025) ?
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

49.409

Liquidity indicators evolution
SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE

Sector positioning

Liquidity ratio
2142.54 2025
2025
Q1: 94.89
Med: 385.78
Q3: 1921.45
Excellent

In 2025, the liquidity ratio of SEM POUR LE DEVELOPPEMENT... (2142.54) 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
49.41x 2025
2024
2025
Q1: -0.08x
Med: 0.0x
Q3: 12.13x
Excellent +50 pts over 2 years

In 2025, the interest coverage of SEM POUR LE DEVELOPPEMENT... (49.4x) 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: 104 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The company must finance 23 days of gap between collections and payments. Overall, WCR represents 126 days of revenue, i.e. 50 k€ to permanently finance.

Operating WCR (2025) ?
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

49 603 €

Customer credit (2025) ?
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

104 j

Supplier credit (2025) ?
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

81 j

Inventory turnover (2025) ?
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 (2025) ?
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

126 j

WCR and payment terms evolution
SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE

Positioning of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE is estimated at 166 338 € (range 99 787€ - 458 631€). With an EBITDA of 70 214€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (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 2025
117 transactions
99k€ 166k€ 458k€
166 338 € Range: 99 787€ - 458 631€
NAF 5 année 2025

Valuation detail by method

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EBITDA Multiple 50%
70 214 € × 2.7x
Estimation 188 186 €
123 052€ - 549 967€
Revenue Multiple 30%
141 485 € × 0.92x
Estimation 129 927 €
61 015€ - 306 404€
How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE

What is the revenue of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE ?

The revenue of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE in 2025 is 141 k€.

Is SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE profitable?

SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE recorded a net loss in 2025.

Where is the headquarters of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE ?

The headquarters of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE is located in MANTES-LA-JOLIE (78200), in the department Yvelines.

Where to find the tax return of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE ?

The tax return of SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE 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 SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE operate?

SEM POUR LE DEVELOPPEMENT, LE COMMERCE ET L'ARTISANAT A MANTES-LA-JOLIE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.