Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-09-20 (9 years)Status: ActiveBusiness sector: Restauration de type rapideLocation: FRONTONAS (38290), Isere
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.
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)
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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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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 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)
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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
176.824%
Financial autonomy (2019)
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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
25.486%
Solvency indicators evolution SMAC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
Debt ratio
98.95
176.824
Financial autonomy
37.449
25.486
Repayment capacity
4.556
None
Cash flow / Revenue
2.269%
None%
Sector positioning
Debt ratio
176.822019
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 years2018
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)
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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 (2019)
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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)
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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)
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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
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
Operating WCR
-9 536 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
0
0
Supplier payment term (days)
12
0
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 value2019
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
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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:
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.
Item evolution
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