Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) : revenue, balance sheet and financial ratios

SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) is a French company founded 13 years ago, specialized in the sector Commerce de détail de meubles. Based in LE LAMENTIN (97232), this company of category PME shows in 2019 a revenue of 1.5 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 - SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) (SIREN 789460060)
Indicator 2019
Revenue 1 503 576 €
Net income 24 090 €
EBITDA 31 459 €
Net margin 1.6%

Revenue and income statement

In 2019, SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) achieves revenue of 1.5 M€. After deducting consumption (764 k€), gross margin stands at 739 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 2.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 1.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 503 576 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

739 323 €

EBITDA (2019) ?
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

31 459 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

28 478 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 090 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.1%

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 15%. 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 48%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

14.8%

Financial autonomy (2019) ?
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

47.501%

Cash flow / Revenue (2019) ?
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

1.802%

Repayment capacity (2019) ?
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

1.096

Asset age ratio (2019) ?
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

19.5%

Solvency indicators evolution
SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT)

Sector positioning

Debt ratio
14.8 2019
2019
Q1: 0.74
Med: 21.44
Q3: 81.83
Good

In 2019, the debt ratio of SEPMA (SOCIETE D'EQUIPEME... (14.80) 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
47.5% 2019
2019
Q1: 9.36%
Med: 26.96%
Q3: 48.43%
Good

In 2019, the financial autonomy of SEPMA (SOCIETE D'EQUIPEME... (47.5%) 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
1.1 years 2019
2019
Q1: 0.0 years
Med: 0.28 years
Q3: 1.83 years
Average

In 2019, the repayment capacity of SEPMA (SOCIETE D'EQUIPEME... (1.10) 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 206.77. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

206.774

Interest coverage (2019) ?
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

0.432

Liquidity indicators evolution
SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT)

Sector positioning

Liquidity ratio
206.77 2019
2019
Q1: 101.08
Med: 139.53
Q3: 220.33
Good

In 2019, the liquidity ratio of SEPMA (SOCIETE D'EQUIPEME... (206.77) 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
0.43x 2019
2019
Q1: 0.0x
Med: 0.62x
Q3: 4.2x
Average

In 2019, the interest coverage of SEPMA (SOCIETE D'EQUIPEME... (0.4x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 5 days. Inventory turnover is 53 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 77 days of revenue, i.e. 320 k€ to permanently finance.

Operating WCR (2019) ?
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

320 096 €

Customer credit (2019) ?
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

25 j

Supplier credit (2019) ?
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

30 j

Inventory turnover (2019) ?
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

53 j

WCR in days of revenue (2019) ?
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

77 j

WCR and payment terms evolution
SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT)

Positioning of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 93 transactions of similar company sales in 2019, the value of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) is estimated at 170 187 € (range 99 297€ - 300 860€). With an EBITDA of 31 459€, the sector multiple of 3.4x is applied. The price/revenue ratio is 0.20x (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 2019
93 tx
99k€ 170k€ 300k€
170 187 € Range: 99 297€ - 300 860€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
31 459 € × 3.4x
Estimation 106 241 €
70 358€ - 206 483€
Revenue Multiple 30%
1 503 576 € × 0.20x
Estimation 303 457 €
159 892€ - 501 076€
Net Income Multiple 20%
24 090 € × 5.4x
Estimation 130 148 €
80 755€ - 236 480€
How is this estimate calculated?

This estimate is based on the analysis of 93 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 détail de meubles)

Compare SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT)

What is the revenue of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) ?

The revenue of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) in 2019 is 1.5 M€.

Is SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) profitable?

Yes, SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) generated a net profit of 24 k€ in 2019.

Where is the headquarters of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) ?

The headquarters of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) is located in LE LAMENTIN (97232), in the department Martinique.

Where to find the tax return of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) ?

The tax return of SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) 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 SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) operate?

SEPMA (SOCIETE D'EQUIPEMENT POUR LA MAISON & AGENCEMENT) operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.