Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 2016-10-01 (9 years)Status: ActiveBusiness sector: Fabrication de portes et fenêtres en métalLocation: LE TAMPON (97430), La Reunion
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SMA OI : revenue, balance sheet and financial ratios
SMA OI is a French company
founded 9 years ago,
specialized in the sector Fabrication de portes et fenêtres en métal.
Based in LE TAMPON (97430),
this company of category PME
shows in 2016 a revenue of 243 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SMA OI generates positive net income of 111 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 22 k€ -> 111 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
110 860 €
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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 23%. 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 28%. 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
23.399%
Financial autonomy (2024)
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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
28.44%
Asset age ratio (2024)
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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
2020
2022
2023
2024
Debt ratio
95.189
1.903
1.447
139.981
-255.209
77.043
23.399
Financial autonomy
17.297
13.313
18.542
11.966
-6.114
19.728
28.44
Repayment capacity
1.394
None
None
None
None
None
None
Cash flow / Revenue
8.858%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
23.42024
2022
2023
2024
Q1: 5.87
Med: 21.13
Q3: 53.41
Average+27 pts over 3 years
In 2024, the debt ratio of SMA OI (23.40) 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
28.44%2024
2022
2023
2024
Q1: 28.78%
Med: 45.85%
Q3: 61.93%
Average
In 2024, the financial autonomy of SMA OI (28.4%) 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 147.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
147.888
Liquidity indicators evolution SMA OI
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2018
2019
2020
2022
2023
2024
Liquidity ratio
149.703
112.586
119.502
133.508
102.504
142.314
147.888
Interest coverage
0.0
None
None
None
None
None
None
Sector positioning
Liquidity ratio
147.892024
2022
2023
2024
Q1: 170.3
Med: 231.72
Q3: 334.54
Watch+5 pts over 3 years
In 2024, the liquidity ratio of SMA OI (147.89) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
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 OI
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2018
2019
2020
2022
2023
2024
Operating WCR
104 902 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
16
0
0
0
0
0
0
Customer payment term (days)
204
0
0
0
0
0
0
Supplier payment term (days)
92
0
0
0
0
0
0
Positioning of SMA OI in its sector
Comparison with sector Fabrication de portes et fenêtres en métal
Valuation estimate
Based on 75 transactions of similar company sales
(all years),
the value of SMA OI is estimated at
294 809 €
(range 154 358€ - 697 137€).
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 value2024
75 tx
154k€294k€697k€
294 809 €Range: 154 358€ - 697 137€
NAF 4 all-time
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
110 860 €
×
2.7x
=294 810 €
Range: 154 358€ - 697 138€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 75 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 (Fabrication de portes et fenêtres en métal)
Compare SMA OI with other companies in the same sector:
Yes, SMA OI generated a net profit of 111 k€ in 2024.
Where is the headquarters of SMA OI ?
The headquarters of SMA OI is located in LE TAMPON (97430), in the department La Reunion.
Where to find the tax return of SMA OI ?
The tax return of SMA OI 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 OI operate?
SMA OI operates in the sector Fabrication de portes et fenêtres en métal (NAF code 25.12Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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