SIREN : 393574629
SMART BREAK FRANCE is a French company founded 32 years ago, specialized in the sector Activités de conditionnement. Based in PARIGNE-L'EVEQUE (72250), this company of category PME shows in 2024 a revenue of 4.9 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 4 898 938 € | N/C | 3 974 627 € | 4 178 970 € | 3 871 140 € | 5 118 655 € | 4 970 738 € | 4 928 698 € | 4 917 195 € |
| Net income | 236 558 € | -51 144 € | -278 942 € | -65 713 € | -563 947 € | 347 446 € | 294 772 € | 706 369 € | 485 803 € |
| EBITDA | 367 244 € | N/C | 789 301 € | 446 953 € | 757 309 € | 989 929 € | 892 477 € | 787 432 € | 1 017 285 € |
| Net margin | 4.8% | N/C | -7.0% | -1.6% | -14.6% | 6.8% | 5.9% | 14.3% | 9.9% |
In 2024, SMART BREAK FRANCE achieves revenue of 4.9 M€. Activity remains stable over the period (CAGR: -0.0%). After deducting consumption (2.8 M€), gross margin stands at 2.1 M€, i.e. a rate of 43%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 367 k€, representing 7.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 237 k€, i.e. 4.8% of revenue. This profit can be retained or distributed to shareholders.
4 898 938 €
2 097 813 €
367 244 €
-148 724 €
236 558 €
7.5%
The debt ratio (= Financial debt / Equity x 100) stands at 173%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 7.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
173.376%
30.54%
7.457%
9.172
47.1%
In 2024, the debt ratio of SMART BREAK FRANCE (173.38) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of SMART BREAK FRANCE (30.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SMART BREAK FRANCE (9.17) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 278.57. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.
278.569
9.318
In 2024, the liquidity ratio of SMART BREAK FRANCE (278.57) 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.
In 2024, the interest coverage of SMART BREAK FRANCE (9.3x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 106 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 163 days of revenue, i.e. 2.2 M€ to permanently finance.
2 216 916 €
43 j
78 j
106 j
163 j
Based on 158 transactions of similar company sales (all years), the value of SMART BREAK FRANCE is estimated at 1 291 013 € (range 513 398€ - 2 809 789€). With an EBITDA of 367 244€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 158 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 SMART BREAK FRANCE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités de conditionnement
The revenue of SMART BREAK FRANCE in 2024 is 4.9 M€.
Yes, SMART BREAK FRANCE generated a net profit of 237 k€ in 2024.
The headquarters of SMART BREAK FRANCE is located in PARIGNE-L'EVEQUE (72250), in the department Sarthe.
The tax return of SMART BREAK FRANCE 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).
SMART BREAK FRANCE operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.