Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2002-11-15 (23 years)Status: ActiveBusiness sector: Activités des agences de travail temporaire Location: RENNES (35000), Ille-et-Vilaine
S.M.B. : revenue, balance sheet and financial ratios
S.M.B. is a French company
founded 23 years ago,
specialized in the sector Activités des agences de travail temporaire .
Based in RENNES (35000),
this company of category PME
shows in 2017 a revenue of 8.3 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2021, S.M.B. generates positive net income of 110 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2021: 329 k€ -> 110 k€.
Net income (2021)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
109 829 €
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 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2021)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
0.108%
Financial autonomy (2021)
?
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
50.344%
Asset age ratio (2021)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2021
Debt ratio
2.524
0.0
0.108
Financial autonomy
39.329
47.39
50.344
Repayment capacity
0.097
0.0
None
Cash flow / Revenue
4.051%
4.653%
None%
Sector positioning
Debt ratio
0.112021
2016
2017
2021
Q1: 0.04
Med: 8.47
Q3: 56.87
Good-8 pts over 3 years
In 2021, the debt ratio of S.M.B. (0.11) 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
50.34%2021
2016
2017
2021
Q1: 13.61%
Med: 28.15%
Q3: 44.99%
Excellent+10 pts over 3 years
In 2021, the financial autonomy of S.M.B. (50.3%) 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 years2017
2016
2017
Q1: 0.0 years
Med: 0.02 years
Q3: 0.85 years
Excellent-27 pts over 2 years
In 2017, the repayment capacity of S.M.B. (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 194.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2021)
?
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
194.749
Liquidity indicators evolution S.M.B.
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2021
Liquidity ratio
164.095
186.667
194.749
Interest coverage
0.082
0.0
None
Sector positioning
Liquidity ratio
194.752021
2016
2017
2021
Q1: 121.69
Med: 155.71
Q3: 212.12
Good+12 pts over 3 years
In 2021, the liquidity ratio of S.M.B. (194.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
Interest coverage
0.0x2017
2016
2017
Q1: 0.0x
Med: 0.38x
Q3: 2.48x
Average
In 2017, the interest coverage of S.M.B. (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.
Operating WCR (2021)
?
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 (2021)
?
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 (2021)
?
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 (2021)
?
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 S.M.B.
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2021
Operating WCR
1 192 477 €
1 123 790 €
0 €
Inventory turnover (days)
0
0
0
Customer payment term (days)
85
72
0
Supplier payment term (days)
160
88
0
Positioning of S.M.B. in its sector
Comparison with sector Activités des agences de travail temporaire
Valuation estimate
Based on 135 transactions of similar company sales
(all years),
the value of S.M.B. is estimated at
203 065 €
(range 102 027€ - 528 983€).
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 value2021
135 transactions
102k€203k€528k€
203 065 €Range: 102 027€ - 528 983€
NAF 5 all-time
Valuation method used
Net Income Multiple
109 829 €
×
1.8x
=203 066 €
Range: 102 027€ - 528 983€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 135 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 des agences de travail temporaire )
Compare S.M.B. with other companies in the same sector:
Yes, S.M.B. generated a net profit of 110 k€ in 2021.
Where is the headquarters of S.M.B. ?
The headquarters of S.M.B. is located in RENNES (35000), in the department Ille-et-Vilaine.
Where to find the tax return of S.M.B. ?
The tax return of S.M.B. 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 S.M.B. operate?
S.M.B. operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). 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