SEMA E : revenue, balance sheet and financial ratios

SEMA E is a French company founded 16 years ago, specialized in the sector Services des traiteurs . Based in IRIGNY (69540), this company of category PME shows in 2019 a revenue of 13.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SEMA E (SIREN 520317827)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 13 390 886 € 13 085 736 € 11 496 194 € 11 410 702 €
Net income 614 071 € 80 906 € 12 790 € -398 550 € 202 078 € 414 979 € 487 231 € 455 406 €
EBITDA N/C N/C N/C N/C 757 841 € 717 551 € 873 459 € 895 544 €
Net margin N/C N/C N/C N/C 1.5% 3.2% 4.2% 4.0%

Revenue and income statement

In 2024, SEMA E generates positive net income of 614 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 455 k€ -> 614 k€.

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

614 071 €

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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 18%. 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 24%. The balance between equity and debt is satisfactory.

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

17.899%

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

23.537%

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

38.2%

Solvency indicators evolution
SEMA E

Sector positioning

Debt ratio
17.9 2024
2021
2022
2024
Q1: 0.0
Med: 20.78
Q3: 90.47
Good -29 pts over 3 years

In 2024, the debt ratio of SEMA E (17.90) 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
23.54% 2024
2021
2022
2024
Q1: 2.86%
Med: 27.08%
Q3: 52.13%
Average +20 pts over 3 years

In 2024, the financial autonomy of SEMA E (23.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 115.08. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

115.078

Liquidity indicators evolution
SEMA E

Sector positioning

Liquidity ratio
115.08 2024
2021
2022
2024
Q1: 91.94
Med: 160.86
Q3: 294.23
Average -15 pts over 3 years

In 2024, the liquidity ratio of SEMA E (115.08) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
SEMA E

Positioning of SEMA E in its sector

Comparison with sector Services des traiteurs

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 4 611 296€ to 13 379 115€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4611k€ 5592k€ 13379k€
5 592 632 € Range: 4 611 296€ - 13 379 115€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 (Services des traiteurs )

Compare SEMA E with other companies in the same sector:

Frequently asked questions about SEMA E

What is the revenue of SEMA E ?

The revenue of SEMA E in 2019 is 13.4 M€.

Is SEMA E profitable?

Yes, SEMA E generated a net profit of 614 k€ in 2024.

Where is the headquarters of SEMA E ?

The headquarters of SEMA E is located in IRIGNY (69540), in the department Rhone.

Where to find the tax return of SEMA E ?

The tax return of SEMA E 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 SEMA E operate?

SEMA E operates in the sector Services des traiteurs (NAF code 56.21Z). See the 'Sector positioning' section above to compare the company with its competitors.