SIREN : 884430075
SM3 is a French company founded 5 years ago, specialized in the sector Autres travaux de finition. Based in L'ILE-SAINT-DENIS (93450), this company of category PME shows in 2021 a revenue of 236 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
| Indicator | 2021 | 2020 |
|---|---|---|
| Revenue | 236 082 € | 85 175 € |
| Net income | 10 392 € | 13 357 € |
| EBITDA | 12 718 € | 15 917 € |
| Net margin | 4.4% | 15.7% |
In 2021, SM3 achieves revenue of 236 k€. Vs 2020, growth of +177% (85 k€ -> 236 k€). After deducting consumption (1 €), gross margin stands at 236 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 5.4% of revenue. Warning negative scissor effect: despite revenue change (+177%), EBITDA varies by -20%, reducing margin by 13.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.
236 082 €
236 081 €
12 718 €
12 679 €
10 392 €
5.4%
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 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
0.0%
45.482%
4.418%
0.0
96.4%
In 2021, the debt ratio of SM3 (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.
In 2021, the financial autonomy of SM3 (45.5%) 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.
In 2021, the repayment capacity of SM3 (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 178.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.2x. Financial charges are adequately covered by operations.
178.597
3.247
In 2021, the liquidity ratio of SM3 (178.60) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2021, the interest coverage of SM3 (3.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 44 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 21 days of revenue, i.e. 14 k€ to permanently finance.
14 096 €
45 j
1 j
0 j
21 j
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 21 831€ to 70 759€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 39 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SM3 with other companies in the same sector:
Voir toutes les statistiques du secteur Autres travaux de finition
The revenue of SM3 in 2021 is 236 k€.
Yes, SM3 generated a net profit of 10 k€ in 2021.
The headquarters of SM3 is located in L'ILE-SAINT-DENIS (93450), in the department Seine-Saint-Denis.
The tax return of SM3 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).
SM3 operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.