SMART CUBE INVESTISSEMENT : revenue, balance sheet and financial ratios

SMART CUBE INVESTISSEMENT is a French company founded 10 years ago, specialized in the sector Construction d'autres bâtiments. Based in LE PETIT-QUEVILLY (76140), this company of category PME shows in 2024 a revenue of 7.0 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 CUBE INVESTISSEMENT (SIREN 812944684)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue 7 045 752 € 4 766 305 € 4 481 895 € 4 224 345 € 4 714 360 € 3 804 900 € 314 850 € 747 350 €
Net income 491 958 € 344 660 € 130 699 € 304 922 € 285 489 € 138 488 € 53 735 € 107 027 €
EBITDA 656 947 € 445 395 € 184 198 € 434 274 € 407 373 € 168 474 € 76 106 € 139 751 €
Net margin 7.0% 7.2% 2.9% 7.2% 6.1% 3.6% 17.1% 14.3%

Revenue and income statement

In 2024, SMART CUBE INVESTISSEMENT achieves revenue of 7.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.4%. Vs 2022, growth of +48% (4.8 M€ -> 7.0 M€). After deducting consumption (0 €), gross margin stands at 7.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 657 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 492 k€, i.e. 7.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

7 045 752 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

7 045 752 €

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

656 947 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

642 278 €

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

491 958 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

9.3%

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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 23%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

23.303%

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

18.688%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

7.189%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.307

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

54.9%

Solvency indicators evolution
SMART CUBE INVESTISSEMENT

Sector positioning

Debt ratio
23.3 2024
2021
2022
2024
Q1: 0.03
Med: 12.73
Q3: 55.62
Average -7 pts over 3 years

In 2024, the debt ratio of SMART CUBE INVESTISSEMENT (23.30) 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
18.69% 2024
2021
2022
2024
Q1: 6.61%
Med: 24.84%
Q3: 47.54%
Average

In 2024, the financial autonomy of SMART CUBE INVESTISSEMENT (18.7%) 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
0.31 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 1.09 years
Average -14 pts over 3 years

In 2024, the repayment capacity of SMART CUBE INVESTISSEMENT (0.31) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.64. 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

136.641

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SMART CUBE INVESTISSEMENT

Sector positioning

Liquidity ratio
136.64 2024
2021
2022
2024
Q1: 127.57
Med: 179.6
Q3: 283.39
Average

In 2024, the liquidity ratio of SMART CUBE INVESTISSEMENT (136.64) 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.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.65x
Average

In 2024, the interest coverage of SMART CUBE INVESTISSEMENT (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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: 69 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 76 days of revenue, i.e. 1.5 M€ to permanently finance. Over 2016-2024, WCR increased by +1670%, requiring additional financing.

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

1 492 502 €

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

69 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

88 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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

76 j

WCR and payment terms evolution
SMART CUBE INVESTISSEMENT

Positioning of SMART CUBE INVESTISSEMENT in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SMART CUBE INVESTISSEMENT is estimated at 1 675 171 € (range 696 256€ - 3 356 847€). With an EBITDA of 656 947€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2024
113 transactions
696k€ 1675k€ 3356k€
1 675 171 € Range: 696 256€ - 3 356 847€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
656 947 € × 3.6x
Estimation 2 396 698 €
903 191€ - 3 314 643€
Revenue Multiple 30%
7 045 752 € × 0.11x
Estimation 775 288 €
539 545€ - 3 039 766€
Net Income Multiple 20%
491 958 € × 2.5x
Estimation 1 221 180 €
413 987€ - 3 937 981€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare SMART CUBE INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about SMART CUBE INVESTISSEMENT

What is the revenue of SMART CUBE INVESTISSEMENT ?

The revenue of SMART CUBE INVESTISSEMENT in 2024 is 7.0 M€.

Is SMART CUBE INVESTISSEMENT profitable?

Yes, SMART CUBE INVESTISSEMENT generated a net profit of 492 k€ in 2024.

Where is the headquarters of SMART CUBE INVESTISSEMENT ?

The headquarters of SMART CUBE INVESTISSEMENT is located in LE PETIT-QUEVILLY (76140), in the department Seine-Maritime.

Where to find the tax return of SMART CUBE INVESTISSEMENT ?

The tax return of SMART CUBE INVESTISSEMENT 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 CUBE INVESTISSEMENT operate?

SMART CUBE INVESTISSEMENT operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.