SEMICONDUCTOR TEST : revenue, balance sheet and financial ratios

SEMICONDUCTOR TEST is a French company founded 16 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in AIX-EN-PROVENCE (13100), this company of category PME shows in 2024 a revenue of 926 k€. 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 - SEMICONDUCTOR TEST (SIREN 519830830)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 926 376 € N/C N/C 935 770 € 560 297 € 848 519 € 988 287 € 871 126 € 1 077 072 €
Net income -54 333 € 144 301 € 52 458 € 75 694 € 4 576 € 39 832 € 57 126 € 6 282 € 79 631 €
EBITDA -36 181 € N/C N/C 547 € 13 342 € 45 463 € 67 877 € 1 283 € 115 955 €
Net margin -5.9% N/C N/C 8.1% 0.8% 4.7% 5.8% 0.7% 7.4%

Revenue and income statement

In 2024, SEMICONDUCTOR TEST achieves revenue of 926 k€. Activity remains stable over the period (CAGR: -1.9%). After deducting consumption (388 k€), gross margin stands at 538 k€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -3.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -54 k€ (-5.9% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

926 376 €

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

538 164 €

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

-36 181 €

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

-51 649 €

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

-54 333 €

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

-3.9%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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

36.402%

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

60.038%

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

-3.81%

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

-3.838

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

70.8%

Solvency indicators evolution
SEMICONDUCTOR TEST

Sector positioning

Debt ratio
36.4 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Average +13 pts over 3 years

In 2024, the debt ratio of SEMICONDUCTOR TEST (36.40) 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
60.04% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Good +17 pts over 3 years

In 2024, the financial autonomy of SEMICONDUCTOR TEST (60.0%) 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
-3.84 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Excellent

In 2024, the repayment capacity of SEMICONDUCTOR TEST (-3.84) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 328.10. 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

328.1

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

-11.617

Liquidity indicators evolution
SEMICONDUCTOR TEST

Sector positioning

Liquidity ratio
328.1 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Good +24 pts over 3 years

In 2024, the liquidity ratio of SEMICONDUCTOR TEST (328.10) 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.

Interest coverage
-11.62x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average

In 2024, the interest coverage of SEMICONDUCTOR TEST (-11.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 52 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 61 days of revenue, i.e. 156 k€ to permanently finance. Over 2016-2024, WCR increased by +3033%, 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

156 261 €

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

26 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

10 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

52 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

61 j

WCR and payment terms evolution
SEMICONDUCTOR TEST

Positioning of SEMICONDUCTOR TEST in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SEMICONDUCTOR TEST is estimated at 336 722 € (range 110 569€ - 569 753€). The price/revenue ratio is 0.36x (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
98 tx
110k€ 336k€ 569k€
336 722 € Range: 110 569€ - 569 753€
NAF 5 all-time

Valuation method used

Revenue Multiple
926 376 € × 0.36x = 336 723 €
Range: 110 569€ - 569 754€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare SEMICONDUCTOR TEST with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about SEMICONDUCTOR TEST

What is the revenue of SEMICONDUCTOR TEST ?

The revenue of SEMICONDUCTOR TEST in 2024 is 926 k€.

Is SEMICONDUCTOR TEST profitable?

SEMICONDUCTOR TEST recorded a net loss in 2024.

Where is the headquarters of SEMICONDUCTOR TEST ?

The headquarters of SEMICONDUCTOR TEST is located in AIX-EN-PROVENCE (13100), in the department Bouches-du-Rhone.

Where to find the tax return of SEMICONDUCTOR TEST ?

The tax return of SEMICONDUCTOR TEST 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 SEMICONDUCTOR TEST operate?

SEMICONDUCTOR TEST operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.