Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2006-07-01 (19 years)Status: ActiveBusiness sector: Commerce de détail d'articles de sport en magasin spécialiséLocation: LA CIOTAT (13600), Bouches-du-Rhone
SM INVEST : revenue, balance sheet and financial ratios
SM INVEST is a French company
founded 19 years ago,
specialized in the sector Commerce de détail d'articles de sport en magasin spécialisé.
Based in LA CIOTAT (13600),
this company of category PME
shows in 2023 a revenue of 3.7 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SM INVEST generates positive net income of 218 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 40 k€ -> 218 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
218 160 €
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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 48%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
34.164%
Financial autonomy (2024)
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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
48.253%
Asset age ratio (2024)
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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
2016
2018
2019
2020
2021
2022
2023
2024
Debt ratio
514.542
446.061
514.602
620.673
357.354
248.457
198.526
34.164
Financial autonomy
7.625
9.001
8.781
9.581
15.73
21.827
26.051
48.253
Repayment capacity
22.446
6.766
6.507
17.529
4.075
3.76
2.569
None
Cash flow / Revenue
0.627%
1.994%
2.676%
1.608%
8.935%
6.879%
8.736%
None%
Sector positioning
Debt ratio
34.162024
2022
2023
2024
Q1: 6.53
Med: 32.45
Q3: 100.21
Average-24 pts over 3 years
In 2024, the debt ratio of SM INVEST (34.16) 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
48.25%2024
2022
2023
2024
Q1: 16.5%
Med: 41.35%
Q3: 63.37%
Good+29 pts over 3 years
In 2024, the financial autonomy of SM INVEST (48.2%) 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
2.57 years2023
2022
2023
Q1: 0.0 years
Med: 1.11 years
Q3: 3.35 years
Average-9 pts over 2 years
In 2023, the repayment capacity of SM INVEST (2.57) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 158.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
158.218
Liquidity indicators evolution SM INVEST
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
170.582
158.681
202.709
307.232
328.524
387.53
417.259
158.218
Interest coverage
22.81
2.752
0.678
0.298
1.412
0.001
0.0
None
Sector positioning
Liquidity ratio
158.222024
2022
2023
2024
Q1: 162.72
Med: 255.92
Q3: 408.29
Watch-50 pts over 3 years
In 2024, the liquidity ratio of SM INVEST (158.22) 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
0.0x2023
2022
2023
Q1: 0.0x
Med: 1.33x
Q3: 6.47x
Average
In 2023, the interest coverage of SM INVEST (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.
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
0 €
Customer credit (2024)
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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
0 j
Supplier credit (2024)
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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
0 j
Inventory turnover (2024)
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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 and payment terms evolution SM INVEST
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2021
2022
2023
2024
Operating WCR
1 070 208 €
1 139 633 €
995 001 €
959 849 €
685 426 €
830 978 €
796 702 €
0 €
Inventory turnover (days)
100
112
109
115
116
95
89
0
Customer payment term (days)
9
3
4
3
13
1
1
0
Supplier payment term (days)
61
64
47
37
40
27
26
0
Positioning of SM INVEST in its sector
Comparison with sector Commerce de détail d'articles de sport en magasin spécialisé
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions).
This range of 228 598€ to 2 371 138€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2024
Indicative
228k€984k€2371k€
984 598 €Range: 228 598€ - 2 371 138€
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 25 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 détail d'articles de sport en magasin spécialisé)
Compare SM INVEST with other companies in the same sector:
Yes, SM INVEST generated a net profit of 218 k€ in 2024.
Where is the headquarters of SM INVEST ?
The headquarters of SM INVEST is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.
Where to find the tax return of SM INVEST ?
The tax return of SM INVEST 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 INVEST operate?
SM INVEST operates in the sector Commerce de détail d'articles de sport en magasin spécialisé (NAF code 47.64Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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