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

SMART BUSINESS MANAGEMENT : revenue, balance sheet and financial ratios

SMART BUSINESS MANAGEMENT is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in TORCY (77200), this company of category PME has financial data available below. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SMART BUSINESS MANAGEMENT (SIREN 831587670)
Indicator 2019 2018
Revenue N/C N/C
Net income 0 € 0 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2019, SMART BUSINESS MANAGEMENT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 30%. 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 20%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

29.96%

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

19.561%

Asset age ratio (2019) ?
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

48.9%

Solvency indicators evolution
SMART BUSINESS MANAGEMENT

Sector positioning

Debt ratio
29.96 2019
2018
2019
Q1: 0.0
Med: 4.29
Q3: 44.13
Average +41 pts over 2 years

In 2019, the debt ratio of SMART BUSINESS MANAGEMENT (29.96) 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
19.56% 2019
2018
2019
Q1: 5.58%
Med: 39.62%
Q3: 73.61%
Average +10 pts over 2 years

In 2019, the financial autonomy of SMART BUSINESS MANAGEMENT (19.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 193.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

193.258

Liquidity indicators evolution
SMART BUSINESS MANAGEMENT

Sector positioning

Liquidity ratio
193.26 2019
2018
2019
Q1: 136.05
Med: 274.14
Q3: 675.52
Average +10 pts over 2 years

In 2019, the liquidity ratio of SMART BUSINESS MANAGEMENT (193.26) 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.

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: 381 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 65 days. The gap of 316 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

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

381 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

65 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
SMART BUSINESS MANAGEMENT

Positioning of SMART BUSINESS MANAGEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Similar companies (Conseil pour les affaires et autres conseils de gestion)

Compare SMART BUSINESS MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SMART BUSINESS MANAGEMENT

What is the revenue of SMART BUSINESS MANAGEMENT ?

The revenue of SMART BUSINESS MANAGEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is SMART BUSINESS MANAGEMENT profitable?

Profitability information is not publicly available.

Where is the headquarters of SMART BUSINESS MANAGEMENT ?

The headquarters of SMART BUSINESS MANAGEMENT is located in TORCY (77200), in the department Seine-et-Marne.

Where to find the tax return of SMART BUSINESS MANAGEMENT ?

The tax return of SMART BUSINESS MANAGEMENT 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 SMART BUSINESS MANAGEMENT operate?

SMART BUSINESS MANAGEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.