Employees: 12 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1998-03-01 (28 years)Status: ActiveBusiness sector: Ingénierie, études techniquesLocation: LE MANS (72000), Sarthe
SIGMA INGENIERIE : revenue, balance sheet and financial ratios
SIGMA INGENIERIE is a French company
founded 28 years ago,
specialized in the sector Ingénierie, études techniques.
Based in LE MANS (72000),
this company of category PME
shows in 2024 a revenue of 3.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SIGMA INGENIERIE (SIREN 417935673)
Indicator
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
3 444 274 €
3 522 767 €
3 091 771 €
2 804 513 €
2 735 445 €
2 909 405 €
2 735 483 €
2 690 219 €
2 787 639 €
Net income
372 683 €
505 676 €
461 414 €
195 500 €
181 931 €
215 923 €
200 465 €
159 160 €
186 245 €
EBITDA
496 790 €
616 477 €
551 415 €
262 998 €
301 569 €
299 476 €
284 562 €
211 306 €
252 957 €
Net margin
10.8%
14.4%
14.9%
7.0%
6.7%
7.4%
7.3%
5.9%
6.7%
Revenue and income statement
In 2024, SIGMA INGENIERIE achieves revenue of 3.4 M€. Revenue is growing positively over 9 years (CAGR: +2.7%). Slight decline of -2% vs 2023. After deducting consumption (0 €), gross margin stands at 3.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 497 k€, representing 14.4% of revenue. Warning negative scissor effect: despite revenue change (-2%), EBITDA varies by -19%, reducing margin by 3.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 373 k€, i.e. 10.8% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2024)
?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
3 444 274 €
Gross margin (2024)
?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
3 444 274 €
EBITDA (2024)
?
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
496 790 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
482 351 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
372 683 €
EBITDA margin (2024)
?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
14.4%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 60%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 11.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
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
0.0%
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
60.465%
Cash flow / Revenue (2024)
?
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
11.237%
Repayment capacity (2024)
?
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
0.0
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
2.509
5.513
4.194
7.188
6.239
4.666
15.666
0.0
0.0
Financial autonomy
49.423
52.114
52.82
51.678
53.945
54.971
47.504
60.611
60.465
Repayment capacity
0.148
0.339
0.198
0.366
0.323
0.294
0.373
0.0
0.0
Cash flow / Revenue
6.231%
6.204%
8.321%
7.679%
8.209%
6.813%
14.398%
17.468%
11.237%
Sector positioning
Debt ratio
0.02024
2022
2023
2024
Q1: 0.0
Med: 8.32
Q3: 42.94
Excellent-28 pts over 3 years
In 2024, the debt ratio of SIGMA INGENIERIE (0.00) 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.
Financial autonomy
60.47%2024
2022
2023
2024
Q1: 11.42%
Med: 37.88%
Q3: 61.37%
Good+12 pts over 3 years
In 2024, the financial autonomy of SIGMA INGENIERIE (60.5%) 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
0.0 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent-32 pts over 3 years
In 2024, the repayment capacity of SIGMA INGENIERIE (0.00) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 256.81. 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
256.811
Interest coverage (2024)
?
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
0.0
Liquidity indicators evolution SIGMA INGENIERIE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
181.252
202.411
201.83
196.726
230.908
231.517
212.585
257.671
256.811
Interest coverage
0.199
0.512
0.195
0.0
0.0
0.0
1.774
0.0
0.0
Sector positioning
Liquidity ratio
256.812024
2022
2023
2024
Q1: 149.17
Med: 230.27
Q3: 405.7
Good+8 pts over 3 years
In 2024, the liquidity ratio of SIGMA INGENIERIE (256.81) 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
0.0x2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.06x
Average-50 pts over 3 years
In 2024, the interest coverage of SIGMA INGENIERIE (0.0x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. The gap of 42 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 14 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 19 days of revenue, i.e. 187 k€ to permanently finance.
Operating WCR (2024)
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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
186 542 €
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
71 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
29 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
14 j
WCR in days of revenue (2024)
?
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
19 j
WCR and payment terms evolution SIGMA INGENIERIE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
231 764 €
416 473 €
296 116 €
264 639 €
259 648 €
225 455 €
290 070 €
52 348 €
186 542 €
Inventory turnover (days)
17
17
18
17
17
17
17
13
14
Customer payment term (days)
79
94
81
77
75
75
80
60
71
Supplier payment term (days)
56
38
41
47
45
36
41
32
29
Positioning of SIGMA INGENIERIE in its sector
Comparison with sector Ingénierie, études techniques
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions).
This range of 233 206€ to 1 475 716€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
233k€528k€1475k€
528 027 €Range: 233 206€ - 1 475 716€
NAF 5 année 2024
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)
Compare SIGMA INGENIERIE with other companies in the same sector:
The revenue of SIGMA INGENIERIE in 2024 is 3.4 M€.
Is SIGMA INGENIERIE profitable?
Yes, SIGMA INGENIERIE generated a net profit of 373 k€ in 2024.
Where is the headquarters of SIGMA INGENIERIE ?
The headquarters of SIGMA INGENIERIE is located in LE MANS (72000), in the department Sarthe.
Where to find the tax return of SIGMA INGENIERIE ?
The tax return of SIGMA INGENIERIE 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 SIGMA INGENIERIE operate?
SIGMA INGENIERIE operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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