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SMA - SOCIETE DE MONTAGE ARDENNAISE : revenue, balance sheet and financial ratios

SMA - SOCIETE DE MONTAGE ARDENNAISE is a French company founded 20 years ago, specialized in the sector Travaux de charpente. Based in MONTHOIS (08400), this company of category PME shows in 2023 a revenue of 766 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SMA - SOCIETE DE MONTAGE ARDENNAISE (SIREN 490258076)
Indicator 2023 2022
Revenue 766 225 € N/C
Net income 29 463 € 31 476 €
EBITDA 26 144 € N/C
Net margin 3.8% N/C

Revenue and income statement

In 2023, SMA - SOCIETE DE MONTAGE ARDENNAISE achieves revenue of 766 k€. After deducting consumption (13 k€), gross margin stands at 753 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 26 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 29 k€, i.e. 3.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

766 225 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

753 252 €

EBITDA (2023) ?
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

26 144 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

29 981 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

29 463 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.4%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 35%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

44.483%

Financial autonomy (2023) ?
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

34.749%

Cash flow / Revenue (2023) ?
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

1.516%

Repayment capacity (2023) ?
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

4.965

Asset age ratio (2023) ?
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

19.5%

Solvency indicators evolution
SMA - SOCIETE DE MONTAGE ARDENNAISE

Sector positioning

Debt ratio
44.48 2023
2022
2023
Q1: 8.85
Med: 30.9
Q3: 75.25
Average +33 pts over 2 years

In 2023, the debt ratio of SMA - SOCIETE DE MONTAGE ... (44.48) 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
34.75% 2023
2022
2023
Q1: 21.92%
Med: 39.19%
Q3: 57.36%
Average -8 pts over 2 years

In 2023, the financial autonomy of SMA - SOCIETE DE MONTAGE ... (34.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.96 years 2023
2023
Q1: 0.0 years
Med: 0.6 years
Q3: 1.85 years
Watch

In 2023, the repayment capacity of SMA - SOCIETE DE MONTAGE ... (4.96) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.51. 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 8.7x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

243.511

Interest coverage (2023) ?
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

8.652

Liquidity indicators evolution
SMA - SOCIETE DE MONTAGE ARDENNAISE

Sector positioning

Liquidity ratio
243.51 2023
2022
2023
Q1: 156.02
Med: 224.45
Q3: 319.74
Good +8 pts over 2 years

In 2023, the liquidity ratio of SMA - SOCIETE DE MONTAGE ... (243.51) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
8.65x 2023
2023
Q1: 0.0x
Med: 0.66x
Q3: 2.98x
Excellent

In 2023, the interest coverage of SMA - SOCIETE DE MONTAGE ... (8.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The company must finance 4 days of gap between collections and payments. Overall, WCR represents 55 days of revenue, i.e. 118 k€ to permanently finance.

Operating WCR (2023) ?
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

117 646 €

Customer credit (2023) ?
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

52 j

Supplier credit (2023) ?
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

48 j

Inventory turnover (2023) ?
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 (2023) ?
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

55 j

WCR and payment terms evolution
SMA - SOCIETE DE MONTAGE ARDENNAISE

Positioning of SMA - SOCIETE DE MONTAGE ARDENNAISE in its sector

Comparison with sector Travaux de charpente

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SMA - SOCIETE DE MONTAGE ARDENNAISE is estimated at 80 959 € (range 43 389€ - 133 788€). With an EBITDA of 26 144€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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.

Estimated enterprise value 2023
113 transactions
43k€ 80k€ 133k€
80 959 € Range: 43 389€ - 133 788€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
26 144 € × 2.2x
Estimation 58 815 €
24 276€ - 94 368€
Revenue Multiple 30%
766 225 € × 0.16x
Estimation 118 836 €
77 267€ - 194 493€
Net Income Multiple 20%
29 463 € × 2.7x
Estimation 79 503 €
40 356€ - 141 280€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de charpente)

Compare SMA - SOCIETE DE MONTAGE ARDENNAISE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de charpente

Frequently asked questions about SMA - SOCIETE DE MONTAGE ARDENNAISE

What is the revenue of SMA - SOCIETE DE MONTAGE ARDENNAISE ?

The revenue of SMA - SOCIETE DE MONTAGE ARDENNAISE in 2023 is 766 k€.

Is SMA - SOCIETE DE MONTAGE ARDENNAISE profitable?

Yes, SMA - SOCIETE DE MONTAGE ARDENNAISE generated a net profit of 29 k€ in 2023.

Where is the headquarters of SMA - SOCIETE DE MONTAGE ARDENNAISE ?

The headquarters of SMA - SOCIETE DE MONTAGE ARDENNAISE is located in MONTHOIS (08400), in the department Ardennes.

Where to find the tax return of SMA - SOCIETE DE MONTAGE ARDENNAISE ?

The tax return of SMA - SOCIETE DE MONTAGE ARDENNAISE 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 - SOCIETE DE MONTAGE ARDENNAISE operate?

SMA - SOCIETE DE MONTAGE ARDENNAISE operates in the sector Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.