SMP SOCIETE DE MENUISERIE PRO : revenue, balance sheet and financial ratios

SMP SOCIETE DE MENUISERIE PRO is a French company founded 18 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LINAS (91310), this company of category PME shows in 2022 a revenue of 304 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 - SMP SOCIETE DE MENUISERIE PRO (SIREN 501261853)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 304 479 € 422 730 € 319 542 € 416 569 € 262 864 € 338 560 € 374 444 € 250 367 €
Net income 7 625 € 6 648 € 4 187 € 7 973 € 1 571 € 11 133 € 11 389 € 15 207 €
EBITDA 18 063 € 14 500 € 9 363 € 21 298 € 16 789 € 19 708 € 18 604 € 25 420 €
Net margin 2.5% 1.6% 1.3% 1.9% 0.6% 3.3% 3.0% 6.1%

Revenue and income statement

In 2022, SMP SOCIETE DE MENUISERIE PRO achieves revenue of 304 k€. Revenue is growing positively over 8 years (CAGR: +2.8%). Significant drop of -28% vs 2021. After deducting consumption (110 k€), gross margin stands at 195 k€, i.e. a rate of 64%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 5.9% of revenue. Positive scissor effect: EBITDA margin improves by +2.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 2.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

304 479 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

194 657 €

EBITDA (2022) ?
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

18 063 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 062 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 625 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.804%

Financial autonomy (2022) ?
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

22.065%

Cash flow / Revenue (2022) ?
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

4.192%

Repayment capacity (2022) ?
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

4.426

Asset age ratio (2022) ?
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

15.0%

Solvency indicators evolution
SMP SOCIETE DE MENUISERIE PRO

Sector positioning

Debt ratio
75.8 2022
2020
2021
2022
Q1: 4.95
Med: 29.2
Q3: 79.47
Average

In 2022, the debt ratio of SMP SOCIETE DE MENUISERIE... (75.80) 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
22.07% 2022
2020
2021
2022
Q1: 16.25%
Med: 33.9%
Q3: 51.85%
Average

In 2022, the financial autonomy of SMP SOCIETE DE MENUISERIE... (22.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.43 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.63 years
Q3: 2.2 years
Watch

In 2022, the repayment capacity of SMP SOCIETE DE MENUISERIE... (4.43) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 194.24. 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 3.7x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

194.242

Interest coverage (2022) ?
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

3.704

Liquidity indicators evolution
SMP SOCIETE DE MENUISERIE PRO

Sector positioning

Liquidity ratio
194.24 2022
2020
2021
2022
Q1: 143.3
Med: 196.1
Q3: 280.44
Average +10 pts over 3 years

In 2022, the liquidity ratio of SMP SOCIETE DE MENUISERIE... (194.24) 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.

Interest coverage
3.7x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.56x
Q3: 2.56x
Excellent

In 2022, the interest coverage of SMP SOCIETE DE MENUISERIE... (3.7x) 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: 199 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 136 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 44 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 147 days of revenue, i.e. 125 k€ to permanently finance. Over 2015-2022, WCR increased by +192%, requiring additional financing.

Operating WCR (2022) ?
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

124 632 €

Customer credit (2022) ?
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

199 j

Supplier credit (2022) ?
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

63 j

Inventory turnover (2022) ?
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

44 j

WCR in days of revenue (2022) ?
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

147 j

WCR and payment terms evolution
SMP SOCIETE DE MENUISERIE PRO

Positioning of SMP SOCIETE DE MENUISERIE PRO in its sector

Comparison with sector Travaux de menuiserie bois et PVC

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 15 753€ to 78 264€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
15k€ 36k€ 78k€
36 475 € Range: 15 753€ - 78 264€
NAF 5 année 2022

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Travaux de menuiserie bois et PVC)

Compare SMP SOCIETE DE MENUISERIE PRO with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC

Frequently asked questions about SMP SOCIETE DE MENUISERIE PRO

What is the revenue of SMP SOCIETE DE MENUISERIE PRO ?

The revenue of SMP SOCIETE DE MENUISERIE PRO in 2022 is 304 k€.

Is SMP SOCIETE DE MENUISERIE PRO profitable?

Yes, SMP SOCIETE DE MENUISERIE PRO generated a net profit of 8 k€ in 2022.

Where is the headquarters of SMP SOCIETE DE MENUISERIE PRO ?

The headquarters of SMP SOCIETE DE MENUISERIE PRO is located in LINAS (91310), in the department Essonne.

Where to find the tax return of SMP SOCIETE DE MENUISERIE PRO ?

The tax return of SMP SOCIETE DE MENUISERIE PRO 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 SMP SOCIETE DE MENUISERIE PRO operate?

SMP SOCIETE DE MENUISERIE PRO operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.