SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT : revenue, balance sheet and financial ratios

SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT is a French company founded 15 years ago, specialized in the sector Promotion immobilière de logements. Based in TOURS (37200), this company of category PME shows in 2024 a revenue of 2.3 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 - SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT (SIREN 531754752)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 349 492 € 1 769 716 € 1 762 010 € 1 755 720 € 1 419 592 € 1 882 071 € 2 176 154 € 1 294 700 € 956 727 €
Net income 358 521 € 489 938 € 202 477 € 268 441 € 168 423 € 361 906 € 239 205 € 213 060 € 44 684 €
EBITDA 1 869 191 € 1 346 120 € 1 438 831 € 1 500 260 € 1 088 266 € 1 330 495 € 1 719 667 € 952 159 € 623 138 €
Net margin 15.3% 27.7% 11.5% 15.3% 11.9% 19.2% 11.0% 16.5% 4.7%

Revenue and income statement

In 2024, SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT achieves revenue of 2.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.9%. Vs 2023, growth of +33% (1.8 M€ -> 2.3 M€). After deducting consumption (0 €), gross margin stands at 2.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.9 M€, representing 79.6% of revenue. Positive scissor effect: EBITDA margin improves by +3.5 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 359 k€, i.e. 15.3% 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

2 349 492 €

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

2 349 492 €

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

1 869 191 €

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

398 216 €

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

358 521 €

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

79.6%

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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 242%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.7 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 60.2% 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 (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

241.96%

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

26.912%

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

60.162%

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

19.711

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

87.0%

Solvency indicators evolution
SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT

Sector positioning

Debt ratio
241.96 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average

In 2024, the debt ratio of SEM SOCIETE D'EQUIPEMENT ... (241.96) 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
26.91% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Good

In 2024, the financial autonomy of SEM SOCIETE D'EQUIPEMENT ... (26.9%) 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
19.71 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average

In 2024, the repayment capacity of SEM SOCIETE D'EQUIPEMENT ... (19.71) 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 155.28. 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 21.9x. 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

155.278

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

21.917

Liquidity indicators evolution
SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT

Sector positioning

Liquidity ratio
155.28 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Average +8 pts over 3 years

In 2024, the liquidity ratio of SEM SOCIETE D'EQUIPEMENT ... (155.28) 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
21.92x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Excellent

In 2024, the interest coverage of SEM SOCIETE D'EQUIPEMENT ... (21.9x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1837 days. Excellent situation: suppliers finance 1817 days of the operating cycle (retail model). Overall, WCR represents 91 days of revenue, i.e. 591 k€ to permanently finance. Notable WCR improvement over the period (-87%), freeing up 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

590 897 €

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

20 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

1837 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

0 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

91 j

WCR and payment terms evolution
SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT

Positioning of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT is estimated at 1 303 328 € (range 510 457€ - 3 800 393€). With an EBITDA of 1 869 191€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
510k€ 1303k€ 3800k€
1 303 328 € Range: 510 457€ - 3 800 393€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 869 191 € × 1.0x
Estimation 1 875 484 €
774 479€ - 5 704 179€
Revenue Multiple 30%
2 349 492 € × 0.28x
Estimation 657 297 €
236 357€ - 1 616 583€
Net Income Multiple 20%
358 521 € × 2.3x
Estimation 841 988 €
261 555€ - 2 316 643€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT

What is the revenue of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT ?

The revenue of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT in 2024 is 2.3 M€.

Is SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT profitable?

Yes, SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT generated a net profit of 359 k€ in 2024.

Where is the headquarters of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT ?

The headquarters of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT is located in TOURS (37200), in the department Indre-et-Loire.

Where to find the tax return of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT ?

The tax return of SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT 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 SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT operate?

SEM SOCIETE D'EQUIPEMENT DE LA TOURAINE INVESTISSEMENT operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.