SMART CONSULTING : revenue, balance sheet and financial ratios

SMART CONSULTING is a French company founded 23 years ago, specialized in the sector Conseil en systèmes et logiciels informatiques. Based in LA CIOTAT (13600), this company of category PME shows in 2022 a revenue of 3.8 M€. 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 - SMART CONSULTING (SIREN 443161864)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 3 834 478 € 3 701 844 € 4 097 651 € 3 733 272 € 4 114 773 € 4 195 783 € 4 305 379 €
Net income 849 497 € 818 450 € 893 150 € 917 271 € 995 193 € 720 351 € 776 047 € 543 510 € 616 815 €
EBITDA N/C N/C 767 440 € 856 545 € 986 659 € 676 925 € 706 174 € 688 891 € 626 663 €
Net margin N/C N/C 23.3% 24.8% 24.3% 19.3% 18.9% 13.0% 14.3%

Revenue and income statement

In 2024, SMART CONSULTING generates positive net income of 849 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 617 k€ -> 849 k€.

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

849 497 €

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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 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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.059%

Financial autonomy (2024) ?
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

82.173%

Asset age ratio (2024) ?
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

14.7%

Solvency indicators evolution
SMART CONSULTING

Sector positioning

Debt ratio
0.06 2024
2022
2023
2024
Q1: 0.0
Med: 3.93
Q3: 32.58
Good

In 2024, the debt ratio of SMART CONSULTING (0.06) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
82.17% 2024
2022
2023
2024
Q1: 7.97%
Med: 34.38%
Q3: 62.44%
Excellent

In 2024, the financial autonomy of SMART CONSULTING (82.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2022
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.75 years
Excellent

In 2022, the repayment capacity of SMART CONSULTING (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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 558.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

558.551

Liquidity indicators evolution
SMART CONSULTING

Sector positioning

Liquidity ratio
558.55 2024
2022
2023
2024
Q1: 141.9
Med: 230.48
Q3: 460.89
Excellent +11 pts over 3 years

In 2024, the liquidity ratio of SMART CONSULTING (558.55) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.19x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 0.93x
Excellent

In 2022, the interest coverage of SMART CONSULTING (1.2x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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 (2024) ?
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 CONSULTING

Positioning of SMART CONSULTING in its sector

Comparison with sector Conseil en systèmes et logiciels informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of SMART CONSULTING is estimated at 1 253 222 € (range 541 544€ - 3 678 972€). 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 2024
215 transactions
541k€ 1253k€ 3678k€
1 253 222 € Range: 541 544€ - 3 678 972€
NAF 5 all-time

Valuation method used

Net Income Multiple
849 497 € × 1.5x = 1 253 222 €
Range: 541 544€ - 3 678 972€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Conseil en systèmes et logiciels informatiques)

Compare SMART CONSULTING with other companies in the same sector:

Frequently asked questions about SMART CONSULTING

What is the revenue of SMART CONSULTING ?

The revenue of SMART CONSULTING in 2022 is 3.8 M€.

Is SMART CONSULTING profitable?

Yes, SMART CONSULTING generated a net profit of 849 k€ in 2024.

Where is the headquarters of SMART CONSULTING ?

The headquarters of SMART CONSULTING is located in LA CIOTAT (13600), in the department Bouches-du-Rhone.

Where to find the tax return of SMART CONSULTING ?

The tax return of SMART CONSULTING 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 CONSULTING operate?

SMART CONSULTING operates in the sector Conseil en systèmes et logiciels informatiques (NAF code 62.02A). See the 'Sector positioning' section above to compare the company with its competitors.