SERMA INDUSTRIE LE MANS : revenue, balance sheet and financial ratios

SERMA INDUSTRIE LE MANS is a French company founded 15 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in LE MANS (72100), this company of category PME shows in 2023 a revenue of 2.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SERMA INDUSTRIE LE MANS (SIREN 529035248)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 2 628 282 € 2 590 110 € 2 241 450 € 1 874 766 € 2 686 593 € 3 084 419 € N/C N/C
Net income 121 913 € 24 600 € 41 912 € 10 433 € -85 357 € 31 566 € 12 084 € 78 227 € 74 782 €
EBITDA N/C 48 890 € 61 540 € 7 631 € -65 451 € 79 305 € -27 837 € N/C N/C
Net margin N/C 0.9% 1.6% 0.5% -4.6% 1.2% 0.4% N/C N/C

Revenue and income statement

In 2024, SERMA INDUSTRIE LE MANS generates positive net income of 122 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 75 k€ -> 122 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

121 913 €

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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 8%. 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 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

8.479%

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

48.197%

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

23.8%

Solvency indicators evolution
SERMA INDUSTRIE LE MANS

Sector positioning

Debt ratio
8.48 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Good

In 2024, the debt ratio of SERMA INDUSTRIE LE MANS (8.48) 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
48.2% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Good -13 pts over 3 years

In 2024, the financial autonomy of SERMA INDUSTRIE LE MANS (48.2%) 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
0.9 years 2023
2022
2023
Q1: 0.04 years
Med: 0.84 years
Q3: 2.26 years
Average +15 pts over 2 years

In 2023, the repayment capacity of SERMA INDUSTRIE LE MANS (0.90) 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 192.12. 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

192.121

Liquidity indicators evolution
SERMA INDUSTRIE LE MANS

Sector positioning

Liquidity ratio
192.12 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Average

In 2024, the liquidity ratio of SERMA INDUSTRIE LE MANS (192.12) 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
6.76x 2023
2022
2023
Q1: 0.06x
Med: 1.31x
Q3: 4.95x
Excellent

In 2023, the interest coverage of SERMA INDUSTRIE LE MANS (6.8x) 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.

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
SERMA INDUSTRIE LE MANS

Positioning of SERMA INDUSTRIE LE MANS in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SERMA INDUSTRIE LE MANS is estimated at 233 489 € (range 169 748€ - 854 330€). 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
56 tx
169k€ 233k€ 854k€
233 489 € Range: 169 748€ - 854 330€
NAF 5 all-time

Valuation method used

Net Income Multiple
121 913 € × 1.9x = 233 489 €
Range: 169 748€ - 854 331€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SERMA INDUSTRIE LE MANS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SERMA INDUSTRIE LE MANS

What is the revenue of SERMA INDUSTRIE LE MANS ?

The revenue of SERMA INDUSTRIE LE MANS in 2023 is 2.6 M€.

Is SERMA INDUSTRIE LE MANS profitable?

Yes, SERMA INDUSTRIE LE MANS generated a net profit of 122 k€ in 2024.

Where is the headquarters of SERMA INDUSTRIE LE MANS ?

The headquarters of SERMA INDUSTRIE LE MANS is located in LE MANS (72100), in the department Sarthe.

Where to find the tax return of SERMA INDUSTRIE LE MANS ?

The tax return of SERMA INDUSTRIE LE MANS 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 SERMA INDUSTRIE LE MANS operate?

SERMA INDUSTRIE LE MANS operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.