Employees: 02 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1986-04-01 (40 years)Status: ActiveBusiness sector: Fabrication d'articles de sportLocation: MONTREUIL-JUIGNE (49460), Maine-et-Loire
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SM COMPOSITE : revenue, balance sheet and financial ratios
SM COMPOSITE is a French company
founded 40 years ago,
specialized in the sector Fabrication d'articles de sport.
Based in MONTREUIL-JUIGNE (49460),
this company of category PME
shows in 2021 a net income positive of 39 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SM COMPOSITE (SIREN 335038105)
Indicator
2021
2017
Revenue
N/C
N/C
Net income
39 055 €
14 990 €
EBITDA
N/C
N/C
Net margin
N/C
N/C
Revenue and income statement
In 2021, SM COMPOSITE generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2021: 15 k€ -> 39 k€.
Net income (2021)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
39 055 €
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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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Item
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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
52.685%
Financial autonomy (2021)
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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
57.103%
Asset age ratio (2021)
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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
2017
2021
Debt ratio
44.645
52.685
Financial autonomy
55.675
57.103
Repayment capacity
None
None
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
52.692021
2017
2021
Q1: 3.69
Med: 29.84
Q3: 103.55
Average
In 2021, the debt ratio of SM COMPOSITE (52.69) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
Financial autonomy
57.1%2021
2017
2021
Q1: 16.41%
Med: 39.82%
Q3: 59.43%
Good+6 pts over 2 years
In 2021, the financial autonomy of SM COMPOSITE (57.1%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 370.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
370.928
Liquidity indicators evolution SM COMPOSITE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2017
2021
Liquidity ratio
238.966
370.928
Interest coverage
None
None
Sector positioning
Liquidity ratio
370.932021
2017
2021
Q1: 164.78
Med: 253.17
Q3: 407.71
Good+18 pts over 2 years
In 2021, the liquidity ratio of SM COMPOSITE (370.93) 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.
Positioning of SM COMPOSITE in its sector
Comparison with sector Fabrication d'articles de sport
Valuation estimate
Based on 101 transactions of similar company sales
(all years),
the value of SM COMPOSITE is estimated at
108 814 €
(range 30 284€ - 222 337€).
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.
Estimated enterprise value2021
101 transactions
30k€108k€222k€
108 814 €Range: 30 284€ - 222 337€
Section all-time
Aggregated at NAF section level
Valuation method used
Net Income Multiple
39 055 €
×
2.8x
=108 814 €
Range: 30 285€ - 222 337€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 101 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 d'articles de sport)
Compare SM COMPOSITE with other companies in the same sector:
The revenue of SM COMPOSITE is not publicly disclosed (confidential accounts filed with INPI).
Is SM COMPOSITE profitable?
Yes, SM COMPOSITE generated a net profit of 39 k€ in 2021.
Where is the headquarters of SM COMPOSITE ?
The headquarters of SM COMPOSITE is located in MONTREUIL-JUIGNE (49460), in the department Maine-et-Loire.
Where to find the tax return of SM COMPOSITE ?
The tax return of SM COMPOSITE 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 SM COMPOSITE operate?
SM COMPOSITE operates in the sector Fabrication d'articles de sport (NAF code 32.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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