SIREN : 523446417
SMAPI 07 is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-VICTOR-MALESCOURS (43140), this company of category PME shows in 2025 a revenue of 50 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 49 500 € | N/C | N/C | N/C | N/C | 4 048 € | N/C | N/C | N/C | 478 € |
| Net income | 107 875 € | -7 967 € | 89 592 € | -6 233 € | -7 294 € | 72 400 € | -3 230 € | -2 901 € | 17 873 € | 18 492 € |
| EBITDA | 4 627 € | -5 372 € | -5 516 € | -5 926 € | -7 213 € | 2 710 € | -2 665 € | -1 759 € | -1 099 € | -68 € |
| Net margin | 217.9% | N/C | N/C | N/C | N/C | 1788.5% | N/C | N/C | N/C | 3868.6% |
In 2025, SMAPI 07 achieves revenue of 50 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +67.5%. After deducting consumption (0 €), gross margin stands at 50 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 5 k€, representing 9.3% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 108 k€, i.e. 217.9% of revenue. This profit can be retained or distributed to shareholders.
49 500 €
49 500 €
4 627 €
4 541 €
107 875 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 218.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
0.0%
218.103%
0.0
93.1%
In 2025, the debt ratio of SMAPI 07 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2025, the financial autonomy of SMAPI 07 (0.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2025, the repayment capacity of SMAPI 07 (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 72.32. 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 38.3x. Operating income very largely covers interest expenses: high safety margin.
72.321
38.275
In 2025, the liquidity ratio of SMAPI 07 (72.32) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2025, the interest coverage of SMAPI 07 (38.3x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 219 days. Excellent situation: suppliers finance 179 days of the operating cycle (retail model). WCR is negative (-331 days): operations structurally generate cash. Notable WCR improvement over the period (-71%), freeing up cash.
-45 573 €
40 j
219 j
0 j
-331 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 31 752€ to 567 472€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SMAPI 07 with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SMAPI 07 in 2025 is 50 k€.
Yes, SMAPI 07 generated a net profit of 108 k€ in 2025.
The headquarters of SMAPI 07 is located in SAINT-VICTOR-MALESCOURS (43140), in the department Haute-Loire.
The tax return of SMAPI 07 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).
SMAPI 07 operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.