SEMAP COMPOSITE : revenue, balance sheet and financial ratios

SEMAP COMPOSITE is a French company founded 12 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction . Based in BOGNY-SUR-MEUSE (08120), this company of category PME shows in 2020 a revenue of 3.8 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 - SEMAP COMPOSITE (SIREN 793598848)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 3 820 612 € N/C N/C 3 039 835 € 2 574 048 €
Net income 383 052 € 435 450 € 479 547 € 366 271 € 489 574 € 380 892 € 298 736 € 151 944 €
EBITDA N/C N/C N/C 679 885 € N/C N/C 526 323 € 342 140 €
Net margin N/C N/C N/C 9.6% N/C N/C 9.8% 5.9%

Revenue and income statement

In 2024, SEMAP COMPOSITE generates positive net income of 383 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 152 k€ -> 383 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

383 052 €

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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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

40.304%

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

50.375%

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

46.3%

Solvency indicators evolution
SEMAP COMPOSITE

Sector positioning

Debt ratio
40.3 2024
2021
2023
2024
Q1: 2.07
Med: 17.76
Q3: 57.15
Average

In 2024, the debt ratio of SEMAP COMPOSITE (40.30) 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
50.38% 2024
2021
2023
2024
Q1: 25.78%
Med: 46.47%
Q3: 64.06%
Good -7 pts over 3 years

In 2024, the financial autonomy of SEMAP COMPOSITE (50.4%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.29. 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

243.29

Liquidity indicators evolution
SEMAP COMPOSITE

Sector positioning

Liquidity ratio
243.29 2024
2021
2023
2024
Q1: 160.84
Med: 235.03
Q3: 352.94
Good -23 pts over 3 years

In 2024, the liquidity ratio of SEMAP COMPOSITE (243.29) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. 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.

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
SEMAP COMPOSITE

Positioning of SEMAP COMPOSITE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 277 093€ to 4 232 913€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
277k€ 698k€ 4232k€
698 572 € Range: 277 093€ - 4 232 913€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 bois et de matériaux de construction )

Compare SEMAP COMPOSITE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de bois et de matériaux de construction

Frequently asked questions about SEMAP COMPOSITE

What is the revenue of SEMAP COMPOSITE ?

The revenue of SEMAP COMPOSITE in 2020 is 3.8 M€.

Is SEMAP COMPOSITE profitable?

Yes, SEMAP COMPOSITE generated a net profit of 383 k€ in 2024.

Where is the headquarters of SEMAP COMPOSITE ?

The headquarters of SEMAP COMPOSITE is located in BOGNY-SUR-MEUSE (08120), in the department Ardennes.

Where to find the tax return of SEMAP COMPOSITE ?

The tax return of SEMAP COMPOSITE 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 SEMAP COMPOSITE operate?

SEMAP COMPOSITE operates in the sector Commerce de gros (commerce interentreprises) de bois et de matériaux de construction (NAF code 46.73A). See the 'Sector positioning' section above to compare the company with its competitors.