Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SMAC : revenue, balance sheet and financial ratios

SMAC is a French company founded 9 years ago, specialized in the sector Restauration de type rapide. Based in FRONTONAS (38290), this company of category PME shows in 2018 a revenue of 188 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

Financial history - SMAC (SIREN 822123964)
Indicator 2019 2018
Revenue N/C 187 717 €
Net income 12 639 € -2 867 €
EBITDA N/C 4 603 €
Net margin N/C -1.5%

Revenue and income statement

In 2019, SMAC generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 639 €

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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 177%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

176.824%

Financial autonomy (2019) ?
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

25.486%

Solvency indicators evolution
SMAC

Sector positioning

Debt ratio
176.82 2019
2018
2019
Q1: 0.0
Med: 27.75
Q3: 180.12
Average +13 pts over 2 years

In 2019, the debt ratio of SMAC (176.82) 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
25.49% 2019
2018
2019
Q1: 3.06%
Med: 25.59%
Q3: 54.18%
Average -10 pts over 2 years

In 2019, the financial autonomy of SMAC (25.5%) 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
4.56 years 2018
2018
Q1: 0.0 years
Med: 0.04 years
Q3: 2.01 years
Average

In 2018, the repayment capacity of SMAC (4.56) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

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 (2019) ?
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 (2019) ?
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 (2019) ?
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 (2019) ?
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
SMAC

Positioning of SMAC in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 1033 transactions of similar company sales in 2019, the value of SMAC is estimated at 117 797 € (range 60 690€ - 224 493€). 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 2019
1033 transactions
60k€ 117k€ 224k€
117 797 € Range: 60 690€ - 224 493€
NAF 5 année 2019

Valuation method used

Net Income Multiple
12 639 € × 9.3x = 117 797 €
Range: 60 691€ - 224 494€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1033 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 (Restauration de type rapide)

Compare SMAC with other companies in the same sector:

Frequently asked questions about SMAC

What is the revenue of SMAC ?

The revenue of SMAC in 2018 is 188 k€.

Is SMAC profitable?

Yes, SMAC generated a net profit of 13 k€ in 2019.

Where is the headquarters of SMAC ?

The headquarters of SMAC is located in FRONTONAS (38290), in the department Isere.

Where to find the tax return of SMAC ?

The tax return of SMAC 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 SMAC operate?

SMAC operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.