SIREN : 404388803
SMA is a French company founded 30 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in CAVAILLON (84300), this company of category PME shows in 2024 a revenue of 798 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 | 2024 | 2022 | 2021 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 797 636 € | 741 927 € | 685 884 € | 679 255 € | 708 960 € | 658 747 € |
| Net income | 23 356 € | 25 545 € | 9 771 € | 15 359 € | 27 147 € | 37 081 € |
| EBITDA | 24 838 € | 33 530 € | 10 193 € | 19 051 € | 31 003 € | 44 989 € |
| Net margin | 2.9% | 3.4% | 1.4% | 2.3% | 3.8% | 5.6% |
In 2024, SMA achieves revenue of 798 k€. Revenue is growing positively over 6 years (CAGR: +2.4%). Vs 2022: +8%. After deducting consumption (447 k€), gross margin stands at 350 k€, i.e. a rate of 44%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 2.9% of revenue. This profit can be retained or distributed to shareholders.
797 636 €
350 315 €
24 838 €
23 331 €
23 356 €
3.1%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
3.013%
61.556%
3.117%
0.257
In 2024, the debt ratio of SMA (3.01) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SMA (61.6%) 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 2024, the repayment capacity of SMA (0.26) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). WCR is negative (-17 days): operations structurally generate cash. Notable WCR improvement over the period (-141%), freeing up cash.
-38 039 €
0 j
52 j
0 j
-17 j
Based on 104 transactions of similar company sales (all years), the value of SMA is estimated at 83 144 € (range 47 100€ - 226 791€). With an EBITDA of 24 838€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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.
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This estimate is based on the analysis of 104 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 SMA with other companies in the same sector:
Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques
The revenue of SMA in 2024 is 798 k€.
Yes, SMA generated a net profit of 23 k€ in 2024.
The headquarters of SMA is located in CAVAILLON (84300), in the department Vaucluse.
The tax return of SMA 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).
SMA operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.