SIREN : 435227897
SHM is a French company founded 25 years ago, specialized in the sector Restauration de type rapide. Based in FRANCHEVILLE (69340), this company of category PME shows in 2023 a revenue of 3.2 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 3 197 053 € | 2 523 326 € | 2 184 521 € | 1 782 784 € | 2 427 972 € | 2 107 239 € | 1 912 375 € | 1 561 218 € |
| Net income | 116 340 € | 89 431 € | 393 925 € | 236 303 € | 330 289 € | 244 221 € | 219 018 € | 98 595 € |
| EBITDA | 478 360 € | 369 184 € | 632 266 € | 427 784 € | 608 926 € | 488 712 € | 456 950 € | 274 093 € |
| Net margin | 3.6% | 3.5% | 18.0% | 13.3% | 13.6% | 11.6% | 11.5% | 6.3% |
In 2023, SHM achieves revenue of 3.2 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.8%. Vs 2022, growth of +27% (2.5 M€ -> 3.2 M€). After deducting consumption (762 k€), gross margin stands at 2.4 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 478 k€, representing 15.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 116 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
3 197 053 €
2 435 106 €
478 360 €
157 778 €
116 340 €
14.9%
The debt ratio (= Financial debt / Equity x 100) stands at 1169%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 8.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
1169.209%
6.787%
8.801%
5.153
70.8%
In 2023, the debt ratio of SHM (1169.21) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of SHM (6.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SHM (5.15) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 385.42. 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.
385.417
4.4
In 2023, the liquidity ratio of SHM (385.42) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2023, the interest coverage of SHM (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 66 days of revenue, i.e. 584 k€ to permanently finance. Over 2016-2023, WCR increased by +48034%, requiring additional financing.
583 718 €
0 j
28 j
2 j
66 j
Based on 689 transactions of similar company sales in 2023, the value of SHM is estimated at 2 292 505 € (range 1 253 404€ - 4 408 738€). With an EBITDA of 478 360€, the sector multiple of 6.3x 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.
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This estimate is based on the analysis of 689 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 SHM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of SHM in 2023 is 3.2 M€.
Yes, SHM generated a net profit of 116 k€ in 2023.
The headquarters of SHM is located in FRANCHEVILLE (69340), in the department Rhone.
The tax return of SHM 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).
SHM operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.