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SMART GLOBAL GOVERNANCE FRANCE : revenue, balance sheet and financial ratios

SMART GLOBAL GOVERNANCE FRANCE is a French company founded 8 years ago, specialized in the sector Programmation informatique. Based in VALBONNE (06560), this company of category PME shows in 2023 a revenue of 455 k€. 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

Financial history - SMART GLOBAL GOVERNANCE FRANCE (SIREN 838729358)
Indicator 2023
Revenue 455 203 €
Net income 164 205 €
EBITDA 258 016 €
Net margin 36.1%

Revenue and income statement

In 2023, SMART GLOBAL GOVERNANCE FRANCE achieves revenue of 455 k€. After deducting consumption (0 €), gross margin stands at 455 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 258 k€, representing 56.7% 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 164 k€, i.e. 36.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

455 203 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

455 203 €

EBITDA (2023) ?
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

258 016 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

253 771 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

164 205 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

56.7%

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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 289%. 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 37.0% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

289.225%

Financial autonomy (2023) ?
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

20.634%

Cash flow / Revenue (2023) ?
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

36.986%

Repayment capacity (2023) ?
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

4.288

Solvency indicators evolution
SMART GLOBAL GOVERNANCE FRANCE

Sector positioning

Debt ratio
289.23 2023
2023
Q1: 0.0
Med: 4.03
Q3: 49.58
Average

In 2023, the debt ratio of SMART GLOBAL GOVERNANCE F... (289.23) 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
20.63% 2023
2023
Q1: 3.98%
Med: 32.33%
Q3: 62.63%
Average

In 2023, the financial autonomy of SMART GLOBAL GOVERNANCE F... (20.6%) 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
4.29 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.46 years
Average

In 2023, the repayment capacity of SMART GLOBAL GOVERNANCE F... (4.29) 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 1769.28. 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 9.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

1769.279

Interest coverage (2023) ?
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

9.169

Liquidity indicators evolution
SMART GLOBAL GOVERNANCE FRANCE

Sector positioning

Liquidity ratio
1769.28 2023
2023
Q1: 129.22
Med: 247.92
Q3: 487.46
Excellent

In 2023, the liquidity ratio of SMART GLOBAL GOVERNANCE F... (1769.28) 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
9.17x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Excellent

In 2023, the interest coverage of SMART GLOBAL GOVERNANCE F... (9.2x) 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. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 46 days. The company must finance 10 days of gap between collections and payments. Overall, WCR represents 264 days of revenue, i.e. 334 k€ to permanently finance.

Operating WCR (2023) ?
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

334 055 €

Customer credit (2023) ?
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

56 j

Supplier credit (2023) ?
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

46 j

Inventory turnover (2023) ?
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 (2023) ?
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

264 j

WCR and payment terms evolution
SMART GLOBAL GOVERNANCE FRANCE

Positioning of SMART GLOBAL GOVERNANCE FRANCE in its sector

Comparison with sector Programmation informatique

Valuation estimate

Based on 120 transactions of similar company sales (all years), the value of SMART GLOBAL GOVERNANCE FRANCE is estimated at 394 658 € (range 176 125€ - 1 075 102€). With an EBITDA of 258 016€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.27x (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 2023
120 transactions
176k€ 394k€ 1075k€
394 658 € Range: 176 125€ - 1 075 102€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
258 016 € × 2.2x
Estimation 573 757 €
248 968€ - 1 578 328€
Revenue Multiple 30%
455 203 € × 0.27x
Estimation 123 637 €
69 890€ - 302 375€
Net Income Multiple 20%
164 205 € × 2.2x
Estimation 353 446 €
153 374€ - 976 131€
How is this estimate calculated?

This estimate is based on the analysis of 120 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 (Programmation informatique)

Compare SMART GLOBAL GOVERNANCE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Programmation informatique

Frequently asked questions about SMART GLOBAL GOVERNANCE FRANCE

What is the revenue of SMART GLOBAL GOVERNANCE FRANCE ?

The revenue of SMART GLOBAL GOVERNANCE FRANCE in 2023 is 455 k€.

Is SMART GLOBAL GOVERNANCE FRANCE profitable?

Yes, SMART GLOBAL GOVERNANCE FRANCE generated a net profit of 164 k€ in 2023.

Where is the headquarters of SMART GLOBAL GOVERNANCE FRANCE ?

The headquarters of SMART GLOBAL GOVERNANCE FRANCE is located in VALBONNE (06560), in the department Alpes-Maritimes.

Where to find the tax return of SMART GLOBAL GOVERNANCE FRANCE ?

The tax return of SMART GLOBAL GOVERNANCE 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).

In which sector does SMART GLOBAL GOVERNANCE FRANCE operate?

SMART GLOBAL GOVERNANCE FRANCE operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.