SIREN : 438786154
SESM is a French company founded 24 years ago, specialized in the sector Hypermarchés. Based in LE LUDE (72800), this company of category PME shows in 2024 a revenue of 24.7 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 24 719 323 € | 24 468 338 € | 22 520 621 € | 20 693 175 € | 19 316 894 € | 19 206 260 € | 19 092 992 € | 18 068 135 € | 285 000 € |
| Net income | 482 200 € | 549 320 € | 543 167 € | 467 329 € | 428 557 € | 469 189 € | 425 031 € | 394 535 € | 243 707 € |
| EBITDA | 676 427 € | 759 857 € | 754 921 € | 665 095 € | 628 574 € | 567 104 € | 567 606 € | 571 548 € | -2 444 € |
| Net margin | 2.0% | 2.2% | 2.4% | 2.3% | 2.2% | 2.4% | 2.2% | 2.2% | 85.5% |
In 2024, SESM achieves revenue of 24.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +74.7%. Vs 2023: +1%. After deducting consumption (20.7 M€), gross margin stands at 4.1 M€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 676 k€, representing 2.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 482 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.
24 719 323 €
4 060 038 €
676 427 €
570 735 €
482 200 €
2.7%
The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 66%. 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 2.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
9.857%
65.548%
2.487%
0.299
13.7%
In 2024, the debt ratio of SESM (9.86) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SESM (65.5%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of SESM (0.30) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 165.47. 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 6.0x. Operating income very largely covers interest expenses: high safety margin.
165.472
6.008
In 2024, the liquidity ratio of SESM (165.47) 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.
In 2024, the interest coverage of SESM (6.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 13 days of revenue, i.e. 881 k€ to permanently finance. Over 2016-2024, WCR increased by +122%, requiring additional financing.
881 244 €
1 j
9 j
20 j
13 j
Based on 551 transactions of similar company sales in 2024, the value of SESM is estimated at 3 865 896 € (range 1 737 768€ - 7 806 106€). With an EBITDA of 676 427€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SESM with other companies in the same sector:
The revenue of SESM in 2024 is 24.7 M€.
Yes, SESM generated a net profit of 482 k€ in 2024.
The headquarters of SESM is located in LE LUDE (72800), in the department Sarthe.
The tax return of SESM 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).
SESM operates in the sector Hypermarchés (NAF code 47.11F). See the 'Sector positioning' section above to compare the company with its competitors.