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

S/MER : revenue, balance sheet and financial ratios

S/MER is a French company founded 4 years ago, specialized in the sector Restauration traditionnelle. Based in MERLIMONT (62155), this company of category PME shows in 2024 a net income positive of 353 k€. 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 - S/MER (SIREN 903621423)
Indicator 2024 2023
Revenue N/C N/C
Net income 352 819 € 274 172 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, S/MER generates positive net income of 353 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 274 k€ -> 353 k€.

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

352 819 €

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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 257%. 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 22%. The balance between equity and debt is satisfactory.

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

256.796%

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

21.572%

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

87.2%

Solvency indicators evolution
S/MER

Sector positioning

Debt ratio
256.8 2024
2023
2024
Q1: 0.4
Med: 28.49
Q3: 113.46
Average

In 2024, the debt ratio of S/MER (256.80) 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
21.57% 2024
2023
2024
Q1: 4.95%
Med: 29.52%
Q3: 55.07%
Average +17 pts over 2 years

In 2024, the financial autonomy of S/MER (21.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 99.24. 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

99.24

Liquidity indicators evolution
S/MER

Sector positioning

Liquidity ratio
99.24 2024
2023
2024
Q1: 62.72
Med: 130.92
Q3: 251.33
Average +8 pts over 2 years

In 2024, the liquidity ratio of S/MER (99.24) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Positioning of S/MER in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of S/MER is estimated at 2 453 539 € (range 1 224 469€ - 5 555 767€). 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 2024
698 transactions
1224k€ 2453k€ 5555k€
2 453 539 € Range: 1 224 469€ - 5 555 767€
NAF 5 année 2024

Valuation method used

Net Income Multiple
352 819 € × 7.0x = 2 453 540 €
Range: 1 224 469€ - 5 555 767€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration traditionnelle)

Compare S/MER with other companies in the same sector:

Frequently asked questions about S/MER

What is the revenue of S/MER ?

The revenue of S/MER is not publicly disclosed (confidential accounts filed with INPI).

Is S/MER profitable?

Yes, S/MER generated a net profit of 353 k€ in 2024.

Where is the headquarters of S/MER ?

The headquarters of S/MER is located in MERLIMONT (62155), in the department Pas-de-Calais.

Where to find the tax return of S/MER ?

The tax return of S/MER 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/MER operate?

S/MER operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.