S.M.2.D. : revenue, balance sheet and financial ratios

S.M.2.D. is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in LA CHAPELLE-ANTHENAISE (53950), this company of category PME shows in 2025 a revenue of 58 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - S.M.2.D. (SIREN 501320642)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 58 116 € 120 150 € 117 600 € 117 600 € 114 000 € 114 104 € 114 000 € 85 500 € N/C
Net income -23 647 € 787 891 € 108 506 € 54 293 € 57 886 € 53 704 € 56 995 € -23 254 € 108 624 €
EBITDA -30 253 € 4 697 € 6 956 € 8 874 € 10 818 € 8 283 € 8 041 € -23 841 € -21 076 €
Net margin -40.7% 655.8% 92.3% 46.2% 50.8% 47.1% 50.0% -27.2% N/C

Revenue and income statement

En 2025, S.M.2.D. alcanza unos ingresos de 58 k€. Los ingresos disminuyen en el período 2018-2025 (TCAC: -5.4%). Caída significativa de -52% vs 2024. Tras deducir el consumo (0 €), el margen bruto se sitúa en 58 k€, es decir, una tasa del 100%. El EBITDA alcanza -30 k€, representando el -52.1% de los ingresos. Advertencia efecto tijera negativo: a pesar del cambio en ingresos (-52%), el EBITDA varía en -744%, reduciendo el margen en 56.0 puntos. Un EBITDA negativo significa que las operaciones no cubren los gastos corrientes. El resultado neto es negativo en -24 k€ (-40.7% de los ingresos).

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

58 116 €

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

58 116 €

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

-30 253 €

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

-40 297 €

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

-23 647 €

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

-52.1%

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Assets

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Liabilities

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Solvency and debt ratios

El ratio de endeudamiento (= Deuda financiera / Fondos propios x 100) se sitúa en 10%. Este nivel muy bajo refleja una estructura financiera sólida. La autonomía financiera (= Fondos propios / Total activo x 100) alcanza el 91%. Esta alta autonomía significa que la empresa financia la mayoría de sus activos con fondos propios.

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

9.594%

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

90.623%

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

-20.666%

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

-10.215

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

90.7%

Solvency indicators evolution
S.M.2.D.

Sector positioning

Ratio de endeudamiento
9.59 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -5 pts over 3 years

En 2025, el ratio de endeudamiento de S.M.2.D. (9.59) se sitúa por encima de la mediana del sector. Este ratio mide el peso de la deuda en relación con el patrimonio. Un esfuerzo de reducción podría mejorar la solidez financiera.

Autonomía financiera
90.62% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Bueno +8 pts over 3 years

En 2025, el autonomía financiera de S.M.2.D. (90.6%) se sitúa por encima de la mediana del sector. Este ratio representa la parte del patrimonio en la financiación total. Esta posición cómoda ofrece un margen de seguridad apreciable.

Capacidad de reembolso
-10.21 ans 2025
2023
2024
2025
Q1: 0.0 ans
Med: 0.19 ans
Q3: 2.98 ans
Excelente -35 pts over 3 years

En 2025, el capacidad de reembolso de S.M.2.D. (-10.2 an) se sitúa en el 25% más bajo del sector, lo cual es positivo. Este ratio indica el número de años necesarios para pagar la deuda con flujo de caja. Una capacidad corta refleja deuda controlada y buena generación de efectivo.

Liquidity ratios

El ratio de liquidez se sitúa en 12286.94. La empresa tiene 2€ de activos líquidos por cada 1€ de deuda a corto plazo.

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

12286.936

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

-6.479

Liquidity indicators evolution
S.M.2.D.

Sector positioning

Ratio de liquidez
12286.94 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Excelente +21 pts over 3 years

En 2025, el ratio de liquidez de S.M.2.D. (12286.94) se sitúa en el top 25% del sector. Este ratio mide la capacidad de cubrir deuda a corto plazo con activos corrientes. Un ratio superior a 1 asegura cobertura cómoda de vencimientos a corto plazo.

Cobertura de intereses
-6.48x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -28 pts over 3 years

En 2025, el cobertura de intereses de S.M.2.D. (-6.5x) se sitúa por debajo de la mediana del sector. Este ratio indica cuántas veces el resultado operativo cubre los gastos de intereses. Una mejora fortalecería la posición competitiva.

Working capital requirement (WCR) and payment terms

El fondo de maniobra operativo (FM) mide el desfase temporal de tesorería. Plazo medio de cobro a clientes: 0 días. Plazo proveedores: 74 días. Excelente situación: los proveedores financian 74 días del ciclo operativo. El FM representa 3524 días de ingresos.

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

568 951 €

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

0 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

74 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

3524 j

WCR and payment terms evolution
S.M.2.D.

Positioning of S.M.2.D. in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 28 460€ to 72 773€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
28k€ 44k€ 72k€
44 503 € Range: 28 460€ - 72 773€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare S.M.2.D. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about S.M.2.D.

What is the revenue of S.M.2.D. ?

The revenue of S.M.2.D. in 2025 is 58 k€.

Is S.M.2.D. profitable?

S.M.2.D. recorded a net loss in 2025.

Where is the headquarters of S.M.2.D. ?

The headquarters of S.M.2.D. is located in LA CHAPELLE-ANTHENAISE (53950), in the department Mayenne.

Where to find the tax return of S.M.2.D. ?

The tax return of S.M.2.D. 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 S.M.2.D. operate?

S.M.2.D. operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.