SMART EFFICIENCY SOLUTIONS 4 : revenue, balance sheet and financial ratios

SMART EFFICIENCY SOLUTIONS 4 is a French company founded 7 years ago, specialized in the sector Activités spécialisées, scientifiques et techniques diverses. Based in PARIS (75001), this company of category ETI 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 2026-05-02

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

Financial history - SMART EFFICIENCY SOLUTIONS 4 (SIREN 840146989)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 4 871 456 € 5 451 946 € 5 996 910 € 6 073 942 € 5 617 904 € 5 123 206 € N/C
Net income 116 537 € 72 078 € 4 645 € -90 941 € -107 193 € -145 849 € -20 262 €
EBITDA 4 728 409 € 5 311 135 € 5 854 162 € 5 929 284 € 5 489 914 € 5 050 527 € -19 264 €
Net margin 2.4% 1.3% 0.1% -1.5% -1.9% -2.8% N/C

Revenue and income statement

In 2024, SMART EFFICIENCY SOLUTIONS 4 achieves revenue of 4.9 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 4.9 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 4.7 M€, representing 97.1% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 2.4% 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

4 871 456 €

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

4 871 456 €

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

4 728 409 €

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

296 060 €

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

116 537 €

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

97.1%

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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 -6335%. 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 -2%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 93.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

-6335.256%

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

-1.563%

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

93.378%

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

2.033

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

23.9%

Solvency indicators evolution
SMART EFFICIENCY SOLUTIONS 4

Sector positioning

Debt ratio
-6335.26 2024
2022
2023
2024
Q1: 0.0
Med: 4.67
Q3: 40.89
Excellent

In 2024, the debt ratio of SMART EFFICIENCY SOLUTIONS 4 (-6335.26) 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.

Financial autonomy
-1.56% 2024
2022
2023
2024
Q1: 4.58%
Med: 32.74%
Q3: 63.16%
Average

In 2024, the financial autonomy of SMART EFFICIENCY SOLUTIONS 4 (-1.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.43 years
Average

In 2024, the repayment capacity of SMART EFFICIENCY SOLUTIONS 4 (2.03) 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 667.64. 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 3.8x. Financial charges are adequately covered by operations.

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

667.642

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

3.797

Liquidity indicators evolution
SMART EFFICIENCY SOLUTIONS 4

Sector positioning

Liquidity ratio
667.64 2024
2022
2023
2024
Q1: 144.63
Med: 259.05
Q3: 521.3
Excellent

In 2024, the liquidity ratio of SMART EFFICIENCY SOLUTIONS 4 (667.64) 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
3.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent

In 2024, the interest coverage of SMART EFFICIENCY SOLUTIONS 4 (3.8x) 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. Average customer payment term: 87 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 86 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 88 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 189 756 €

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

87 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

1 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

88 j

WCR and payment terms evolution
SMART EFFICIENCY SOLUTIONS 4

Positioning of SMART EFFICIENCY SOLUTIONS 4 in its sector

Comparison with sector Activités spécialisées, scientifiques et techniques diverses

Valuation estimate

Based on 98 transactions of similar company sales (all years), the value of SMART EFFICIENCY SOLUTIONS 4 is estimated at 8 834 511 € (range 2 238 014€ - 14 515 900€). With an EBITDA of 4 728 409€, the sector multiple of 3.5x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
98 tx
2238k€ 8834k€ 14515k€
8 834 511 € Range: 2 238 014€ - 14 515 900€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 728 409 € × 3.5x
Estimation 16 380 359 €
4 081 612€ - 26 853 552€
Revenue Multiple 30%
4 871 456 € × 0.36x
Estimation 1 770 696 €
581 440€ - 2 996 117€
Net Income Multiple 20%
116 537 € × 4.9x
Estimation 565 618 €
113 883€ - 951 448€
How is this estimate calculated?

This estimate is based on the analysis of 98 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 (Activités spécialisées, scientifiques et techniques diverses)

Compare SMART EFFICIENCY SOLUTIONS 4 with other companies in the same sector:

Voir toutes les statistiques du secteur Activités spécialisées, scientifiques et techniques diverses

Frequently asked questions about SMART EFFICIENCY SOLUTIONS 4

What is the revenue of SMART EFFICIENCY SOLUTIONS 4 ?

The revenue of SMART EFFICIENCY SOLUTIONS 4 in 2024 is 4.9 M€.

Is SMART EFFICIENCY SOLUTIONS 4 profitable?

Yes, SMART EFFICIENCY SOLUTIONS 4 generated a net profit of 117 k€ in 2024.

Where is the headquarters of SMART EFFICIENCY SOLUTIONS 4 ?

The headquarters of SMART EFFICIENCY SOLUTIONS 4 is located in PARIS (75001), in the department Paris.

Where to find the tax return of SMART EFFICIENCY SOLUTIONS 4 ?

The tax return of SMART EFFICIENCY SOLUTIONS 4 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 EFFICIENCY SOLUTIONS 4 operate?

SMART EFFICIENCY SOLUTIONS 4 operates in the sector Activités spécialisées, scientifiques et techniques diverses (NAF code 74.90B). See the 'Sector positioning' section above to compare the company with its competitors.