SM INVEST : revenue, balance sheet and financial ratios

SM INVEST is a French company founded 7 years ago, specialized in the sector Gestion de fonds. Based in CLICHY (92110), this company of category PME shows in 2024 a revenue of 300€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SM INVEST (SIREN 842267841)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 300 € 16 000 € 24 000 € 16 500 € 6 000 € 23 000 € 6 000 €
Net income -1 363 € 12 403 € 19 337 € 12 546 € 2 794 € 16 706 € 4 277 €
EBITDA -999 € 15 122 € 23 098 € 15 276 € 3 980 € 20 550 € 5 173 €
Net margin -454.3% 77.5% 80.6% 76.0% 46.6% 72.6% 71.3%

Revenue and income statement

In 2024, SM INVEST achieves revenue of 300 €. Revenue is declining over the period 2018-2024 (CAGR: -39.3%). Significant drop of -98% vs 2023. After deducting consumption (0 €), gross margin stands at 300 €, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -999 €, representing -333.0% of revenue. Warning negative scissor effect: despite revenue change (-98%), EBITDA varies by -107%, reducing margin by 427.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1 k€ (-454.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

300 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

300 €

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

-999 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 363 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 363 €

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

-333.0%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 63%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 61%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

62.637%

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

61.487%

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

-332.667%

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

-32.385

Solvency indicators evolution
SM INVEST

Sector positioning

Debt ratio
62.64 2024
2022
2023
2024
Q1: 0.0
Med: 8.29
Q3: 92.98
Average +15 pts over 3 years

In 2024, the debt ratio of SM INVEST (62.64) 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
61.49% 2024
2022
2023
2024
Q1: 4.66%
Med: 48.47%
Q3: 87.35%
Good -11 pts over 3 years

In 2024, the financial autonomy of SM INVEST (61.5%) 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
-32.38 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Excellent -29 pts over 3 years

In 2024, the repayment capacity of SM INVEST (-32.38) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 3668 days of revenue, i.e. 3 k€ to permanently finance. Notable WCR improvement over the period (-88%), freeing up cash.

Operating WCR (2024) ?
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

3 057 €

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

0 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

0 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

0 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

3668 j

WCR and payment terms evolution
SM INVEST

Positioning of SM INVEST in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of SM INVEST is estimated at 91 € (range 47€ - 254€). The price/revenue ratio is 0.30x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
62 tx
0k€ 0k€ 0k€
91 € Range: 47€ - 254€
NAF 5 année 2024

Valuation method used

Revenue Multiple
300 € × 0.30x = 91 €
Range: 47€ - 254€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SM INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SM INVEST

What is the revenue of SM INVEST ?

The revenue of SM INVEST in 2024 is 300€.

Is SM INVEST profitable?

SM INVEST recorded a net loss in 2024.

Where is the headquarters of SM INVEST ?

The headquarters of SM INVEST is located in CLICHY (92110), in the department Hauts-de-Seine.

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 Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.