SICA : revenue, balance sheet and financial ratios

SICA is a French company founded 15 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de minerais et métaux. Based in ROSIERES-AUX-SALINES (54110), this company of category PME shows in 2025 a revenue of 21.0 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 - SICA (SIREN 530585850)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 21 030 281 € N/C 29 065 840 € 40 697 947 € 23 842 870 € 19 229 500 € 28 063 191 € 20 775 100 € 13 451 280 € 9 015 552 €
Net income 70 723 € 128 655 € 359 339 € 312 634 € 141 790 € 189 596 € 198 272 € 161 516 € 167 589 € 33 587 €
EBITDA 28 525 € N/C 367 246 € 383 783 € 303 880 € 284 546 € 241 865 € 117 890 € 148 214 € 100 419 €
Net margin 0.3% N/C 1.2% 0.8% 0.6% 1.0% 0.7% 0.8% 1.2% 0.4%

Revenue and income statement

In 2025, SICA achieves revenue of 21.0 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.9%. After deducting consumption (20.5 M€), gross margin stands at 509 k€, i.e. a rate of 2%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 29 k€, representing 0.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 71 k€, i.e. 0.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

21 030 281 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

508 759 €

EBITDA (2025) ?
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

28 525 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-128 597 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

70 723 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.1%

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 195%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

195.381%

Financial autonomy (2025) ?
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

13.966%

Cash flow / Revenue (2025) ?
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

1.072%

Repayment capacity (2025) ?
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

10.042

Asset age ratio (2025) ?
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

43.1%

Solvency indicators evolution
SICA

Sector positioning

Debt ratio
195.38 2025
2023
2024
2025
Q1: 2.91
Med: 11.65
Q3: 50.45
Watch

In 2025, the debt ratio of SICA (195.38) 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.

Financial autonomy
13.97% 2025
2023
2024
2025
Q1: 33.87%
Med: 55.01%
Q3: 69.36%
Watch -13 pts over 3 years

In 2025, the financial autonomy of SICA (14.0%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
10.04 years 2025
2023
2025
Q1: 0.0 years
Med: 0.14 years
Q3: 0.95 years
Watch +16 pts over 2 years

In 2025, the repayment capacity of SICA (10.04) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 168.71. 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 117.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

168.711

Interest coverage (2025) ?
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

117.532

Liquidity indicators evolution
SICA

Sector positioning

Liquidity ratio
168.71 2025
2023
2024
2025
Q1: 177.58
Med: 269.71
Q3: 428.84
Watch -11 pts over 3 years

In 2025, the liquidity ratio of SICA (168.71) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
117.53x 2025
2023
2025
Q1: 0.0x
Med: 1.55x
Q3: 4.01x
Excellent +23 pts over 2 years

In 2025, the interest coverage of SICA (117.5x) 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. Average customer payment term: 113 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The gap of 36 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 134 days of revenue, i.e. 7.8 M€ to permanently finance. Over 2016-2025, WCR increased by +1495%, requiring additional financing.

Operating WCR (2025) ?
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

7 836 934 €

Customer credit (2025) ?
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

113 j

Supplier credit (2025) ?
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

77 j

Inventory turnover (2025) ?
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 in days of revenue (2025) ?
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

134 j

WCR and payment terms evolution
SICA

Positioning of SICA in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de minerais et métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (23 transactions). This range of 765 832€ to 1 492 456€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
765k€ 1267k€ 1492k€
1 267 659 € Range: 765 832€ - 1 492 456€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 23 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 gros (commerce interentreprises) de minerais et métaux)

Compare SICA with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de minerais et métaux

Frequently asked questions about SICA

What is the revenue of SICA ?

The revenue of SICA in 2025 is 21.0 M€.

Is SICA profitable?

Yes, SICA generated a net profit of 71 k€ in 2025.

Where is the headquarters of SICA ?

The headquarters of SICA is located in ROSIERES-AUX-SALINES (54110), in the department Meurthe-et-Moselle.

Where to find the tax return of SICA ?

The tax return of SICA 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 SICA operate?

SICA operates in the sector Commerce de gros (commerce interentreprises) de minerais et métaux (NAF code 46.72Z). See the 'Sector positioning' section above to compare the company with its competitors.