SMA ENVIRONNEMENT : revenue, balance sheet and financial ratios
SMA ENVIRONNEMENT is a French company
founded 27 years ago,
specialized in the sector Récupération de déchets triés.
Based in MARSEILLE (13014),
this company of category PME
shows in 2021 a revenue of 8.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SMA ENVIRONNEMENT (SIREN 421596248)
Indicator
2024
2023
2022
2021
2019
2018
2016
Revenue
N/C
N/C
N/C
8 381 603 €
5 463 159 €
N/C
8 326 838 €
Net income
-4 628 988 €
95 935 €
495 860 €
1 315 288 €
-1 197 249 €
-783 112 €
1 128 839 €
EBITDA
N/C
N/C
N/C
285 438 €
555 978 €
N/C
155 555 €
Net margin
N/C
N/C
N/C
15.7%
-21.9%
N/C
13.6%
Revenue and income statement
In 2024, SMA ENVIRONNEMENT records a net loss of 4.6 M€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-4 628 988 €
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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory.
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
124.296%
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
35.894%
Asset age ratio (2024)
?
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
2021
2022
2023
2024
Debt ratio
27.49
33.318
226.411
42.966
71.215
64.512
124.296
Financial autonomy
55.745
53.691
9.647
46.391
44.544
50.326
35.894
Repayment capacity
9.823
None
-2.524
182.437
None
None
None
Cash flow / Revenue
3.298%
None%
-28.466%
0.29%
None%
None%
None%
Sector positioning
Debt ratio
124.32024
2022
2023
2024
Q1: 0.9
Med: 20.2
Q3: 81.52
Average
In 2024, the debt ratio of SMA ENVIRONNEMENT (124.30) 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
35.89%2024
2022
2023
2024
Q1: 19.47%
Med: 41.89%
Q3: 64.94%
Average-8 pts over 3 years
In 2024, the financial autonomy of SMA ENVIRONNEMENT (35.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 490.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
490.609
Liquidity indicators evolution SMA ENVIRONNEMENT
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2021
2022
2023
2024
Liquidity ratio
567.015
969.019
394.656
253.009
372.356
716.241
490.609
Interest coverage
15.305
None
46.708
17.326
None
None
None
Sector positioning
Liquidity ratio
490.612024
2022
2023
2024
Q1: 132.55
Med: 203.13
Q3: 363.17
Excellent
In 2024, the liquidity ratio of SMA ENVIRONNEMENT (490.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
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)
?
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 and payment terms evolution SMA ENVIRONNEMENT
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2021
2022
2023
2024
Operating WCR
8 097 933 €
0 €
7 797 348 €
9 327 048 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
Customer payment term (days)
47
0
100
133
0
0
0
Supplier payment term (days)
27
0
50
117
0
0
0
Positioning of SMA ENVIRONNEMENT in its sector
Comparison with sector Récupération de déchets triés
Similar companies (Récupération de déchets triés)
Compare SMA ENVIRONNEMENT with other companies in the same sector:
Frequently asked questions about SMA ENVIRONNEMENT
What is the revenue of SMA ENVIRONNEMENT ?
The revenue of SMA ENVIRONNEMENT in 2021 is 8.4 M€.
Is SMA ENVIRONNEMENT profitable?
SMA ENVIRONNEMENT recorded a net loss in 2024.
Where is the headquarters of SMA ENVIRONNEMENT ?
The headquarters of SMA ENVIRONNEMENT is located in MARSEILLE (13014), in the department Bouches-du-Rhone.
Where to find the tax return of SMA ENVIRONNEMENT ?
The tax return of SMA ENVIRONNEMENT 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 SMA ENVIRONNEMENT operate?
SMA ENVIRONNEMENT operates in the sector Récupération de déchets triés (NAF code 38.32Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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