SEMAPHORE LANGUE ET TECHNIQUE : revenue, balance sheet and financial ratios

SEMAPHORE LANGUE ET TECHNIQUE is a French company founded 34 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in CLERMONT-FERRAND (63000), this company of category PME shows in 2024 a revenue of 320 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SEMAPHORE LANGUE ET TECHNIQUE (SIREN 383341278)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 320 480 € 222 601 € 266 974 € 239 569 € 282 211 € 375 793 € 477 156 € 445 361 €
Net income 38 436 € 8 340 € 18 565 € -70 487 € -44 787 € 47 949 € 96 222 € 70 629 €
EBITDA 28 357 € -781 € 26 779 € -67 150 € -39 366 € 10 961 € 82 519 € 70 916 €
Net margin 12.0% 3.7% 7.0% -29.4% -15.9% 12.8% 20.2% 15.9%

Revenue and income statement

In 2024, SEMAPHORE LANGUE ET TECHNIQUE achieves revenue of 320 k€. Activity remains stable over the period (CAGR: -4.0%). Vs 2022, growth of +44% (223 k€ -> 320 k€). After deducting consumption (0 €), gross margin stands at 320 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 28 k€, representing 8.8% of revenue. Positive scissor effect: EBITDA margin improves by +9.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 38 k€, i.e. 12.0% 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

320 480 €

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

320 480 €

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

28 357 €

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

28 738 €

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

38 436 €

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

8.8%

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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 19%. 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 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

18.814%

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

51.634%

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

8.944%

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

0.33

Solvency indicators evolution
SEMAPHORE LANGUE ET TECHNIQUE

Sector positioning

Debt ratio
18.81 2024
2021
2022
2024
Q1: 0.0
Med: 4.01
Q3: 41.89
Average +35 pts over 3 years

In 2024, the debt ratio of SEMAPHORE LANGUE ET TECHN... (18.81) 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
51.63% 2024
2021
2022
2024
Q1: 4.32%
Med: 38.98%
Q3: 76.52%
Good +33 pts over 3 years

In 2024, the financial autonomy of SEMAPHORE LANGUE ET TECHN... (51.6%) 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
0.33 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.11 years
Average -18 pts over 3 years

In 2024, the repayment capacity of SEMAPHORE LANGUE ET TECHN... (0.33) 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 258.29. 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 4.4x. Financial charges are adequately covered by operations.

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

258.291

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

4.401

Liquidity indicators evolution
SEMAPHORE LANGUE ET TECHNIQUE

Sector positioning

Liquidity ratio
258.29 2024
2021
2022
2024
Q1: 139.09
Med: 313.97
Q3: 967.44
Average +17 pts over 3 years

In 2024, the liquidity ratio of SEMAPHORE LANGUE ET TECHN... (258.29) 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
4.4x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.28x
Excellent

In 2024, the interest coverage of SEMAPHORE LANGUE ET TECHN... (4.4x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. The company must finance 30 days of gap between collections and payments. Overall, WCR represents 82 days of revenue, i.e. 73 k€ to permanently finance. Over 2016-2024, WCR increased by +365%, requiring additional financing.

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

72 925 €

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

72 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

42 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

82 j

WCR and payment terms evolution
SEMAPHORE LANGUE ET TECHNIQUE

Positioning of SEMAPHORE LANGUE ET TECHNIQUE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SEMAPHORE LANGUE ET TECHNIQUE is estimated at 176 963 € (range 68 972€ - 299 983€). With an EBITDA of 28 357€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
68k€ 176k€ 299k€
176 963 € Range: 68 972€ - 299 983€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
28 357 € × 4.3x
Estimation 120 754 €
24 007€ - 193 330€
Revenue Multiple 30%
320 480 € × 0.66x
Estimation 211 164 €
122 891€ - 233 497€
Net Income Multiple 20%
38 436 € × 6.9x
Estimation 266 189 €
100 507€ - 666 346€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SEMAPHORE LANGUE ET TECHNIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SEMAPHORE LANGUE ET TECHNIQUE

What is the revenue of SEMAPHORE LANGUE ET TECHNIQUE ?

The revenue of SEMAPHORE LANGUE ET TECHNIQUE in 2024 is 320 k€.

Is SEMAPHORE LANGUE ET TECHNIQUE profitable?

Yes, SEMAPHORE LANGUE ET TECHNIQUE generated a net profit of 38 k€ in 2024.

Where is the headquarters of SEMAPHORE LANGUE ET TECHNIQUE ?

The headquarters of SEMAPHORE LANGUE ET TECHNIQUE is located in CLERMONT-FERRAND (63000), in the department Puy-de-Dome.

Where to find the tax return of SEMAPHORE LANGUE ET TECHNIQUE ?

The tax return of SEMAPHORE LANGUE ET TECHNIQUE 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 SEMAPHORE LANGUE ET TECHNIQUE operate?

SEMAPHORE LANGUE ET TECHNIQUE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.