Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SMC 2B : revenue, balance sheet and financial ratios

SMC 2B is a French company founded 14 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in BASTIA (20200), this company of category PME has financial data available below. 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 - SMC 2B (SIREN 750603912)
Indicator 2015 2014
Revenue N/C N/C
Net income 0 € 0 €
EBITDA N/C -5 895 €
Net margin N/C N/C

Revenue and income statement

In 2015, SMC 2B records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2015) ?
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

0.108%

Solvency indicators evolution
SMC 2B

Sector positioning

Debt ratio
0.0 2015
2014
2015
Q1: 0.0
Med: 6.41
Q3: 47.64
Excellent -53 pts over 2 years

In 2015, the debt ratio of SMC 2B (0.00) 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
0.11% 2015
2014
2015
Q1: 1.16%
Med: 17.53%
Q3: 40.72%
Average

In 2015, the financial autonomy of SMC 2B (0.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1668.56. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

1668.562

Liquidity indicators evolution
SMC 2B

Sector positioning

Liquidity ratio
1668.56 2015
2014
2015
Q1: 102.58
Med: 143.29
Q3: 223.82
Excellent

In 2015, the liquidity ratio of SMC 2B (1668.56) 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
-0.54x 2014
2014
Q1: 0.0x
Med: 0.0x
Q3: 2.21x
Average

In 2014, the interest coverage of SMC 2B (-0.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model).

Operating WCR (2015) ?
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 (2015) ?
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 (2015) ?
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

48 j

Inventory turnover (2015) ?
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
SMC 2B

Positioning of SMC 2B in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Similar companies (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SMC 2B with other companies in the same sector:

Frequently asked questions about SMC 2B

What is the revenue of SMC 2B ?

The revenue of SMC 2B is not publicly disclosed (confidential accounts filed with INPI).

Is SMC 2B profitable?

Profitability information is not publicly available.

Where is the headquarters of SMC 2B ?

The headquarters of SMC 2B is located in BASTIA (20200).

Where to find the tax return of SMC 2B ?

The tax return of SMC 2B 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 SMC 2B operate?

SMC 2B operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.