Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SMARTESTING SOLUTIONS ET SERVICES : revenue, balance sheet and financial ratios
SMARTESTING SOLUTIONS ET SERVICES is a French company
founded 11 years ago,
specialized in the sector Programmation informatique.
Based in BESANCON (25000),
this company of category PME
shows in 2018 a revenue of 435 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SMARTESTING SOLUTIONS ET SERVICES (SIREN 809068943)
Indicator
2024
2023
2020
2019
2018
Revenue
N/C
N/C
N/C
N/C
435 325 €
Net income
-2 299 €
137 607 €
141 868 €
12 348 €
11 606 €
EBITDA
N/C
N/C
N/C
N/C
-86 085 €
Net margin
N/C
N/C
N/C
N/C
2.7%
Revenue and income statement
In 2024, SMARTESTING SOLUTIONS ET SERVICES records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
-2 299 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 21%. 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 63%. 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
20.896%
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
62.947%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Solvency indicators evolution SMARTESTING SOLUTIONS ET SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
Debt ratio
12.713
46.867
31.295
6.204
20.896
Financial autonomy
55.706
39.617
45.865
69.04
62.947
Repayment capacity
4.505
None
None
None
None
Cash flow / Revenue
2.05%
None%
None%
None%
None%
Sector positioning
Debt ratio
20.92024
2020
2023
2024
Q1: 0.0
Med: 3.36
Q3: 42.51
Average
In 2024, the debt ratio of SMARTESTING SOLUTIONS ET ... (20.90) 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
62.95%2024
2020
2023
2024
Q1: 3.88%
Med: 34.74%
Q3: 63.98%
Good+12 pts over 3 years
In 2024, the financial autonomy of SMARTESTING SOLUTIONS ET ... (63.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 863.08. 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
863.078
Liquidity indicators evolution SMARTESTING SOLUTIONS ET SERVICES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2020
2023
2024
Liquidity ratio
627.718
561.653
558.869
682.115
863.078
Interest coverage
-1.233
None
None
None
None
Sector positioning
Liquidity ratio
863.082024
2020
2023
2024
Q1: 132.21
Med: 250.32
Q3: 499.26
Excellent
In 2024, the liquidity ratio of SMARTESTING SOLUTIONS ET ... (863.08) 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.
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 SMARTESTING SOLUTIONS ET SERVICES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2019
2020
2023
2024
Operating WCR
8 058 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
Customer payment term (days)
100
0
0
0
0
Supplier payment term (days)
41
0
0
0
0
Positioning of SMARTESTING SOLUTIONS ET SERVICES in its sector
Comparison with sector Programmation informatique
Similar companies (Programmation informatique)
Compare SMARTESTING SOLUTIONS ET SERVICES with other companies in the same sector:
Frequently asked questions about SMARTESTING SOLUTIONS ET SERVICES
What is the revenue of SMARTESTING SOLUTIONS ET SERVICES ?
The revenue of SMARTESTING SOLUTIONS ET SERVICES in 2018 is 435 k€.
Is SMARTESTING SOLUTIONS ET SERVICES profitable?
SMARTESTING SOLUTIONS ET SERVICES recorded a net loss in 2024.
Where is the headquarters of SMARTESTING SOLUTIONS ET SERVICES ?
The headquarters of SMARTESTING SOLUTIONS ET SERVICES is located in BESANCON (25000), in the department Doubs.
Where to find the tax return of SMARTESTING SOLUTIONS ET SERVICES ?
The tax return of SMARTESTING SOLUTIONS ET SERVICES 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 SMARTESTING SOLUTIONS ET SERVICES operate?
SMARTESTING SOLUTIONS ET SERVICES operates in the sector Programmation informatique (NAF code 62.01Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart