SIREN : 341593424
SMPA is a French company founded 38 years ago, specialized in the sector Fabrication industrielle de pain et de pâtisserie fraîche. Based in LE LAMENTIN (97232), this company of category ETI shows in 2023 a revenue of 12.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | N/C | 12 207 205 € | N/C | 9 284 908 € | 9 143 396 € | 10 331 545 € | 9 722 070 € | 9 998 066 € |
| Net income | 857 038 € | 313 933 € | 1 456 284 € | 26 933 € | 772 040 € | 1 539 724 € | 962 416 € | 1 054 983 € |
| EBITDA | N/C | 1 042 760 € | N/C | 685 142 € | 1 228 545 € | 1 836 965 € | 1 462 480 € | 1 654 000 € |
| Net margin | N/C | 2.6% | N/C | 0.3% | 8.4% | 14.9% | 9.9% | 10.6% |
In 2024, SMPA generates positive net income of 857 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 1.1 M€ -> 857 k€.
857 038 €
The debt ratio (= Financial debt / Equity x 100) stands at 45%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
45.47%
58.844%
42.0%
In 2024, the debt ratio of SMPA (45.47) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SMPA (58.8%) 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.
In 2023, the repayment capacity of SMPA (3.06) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 354.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
354.415
In 2024, the liquidity ratio of SMPA (354.42) 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.
In 2023, the interest coverage of SMPA (3.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9032 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1439 days. The gap of 7593 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.
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9032 j
1439 j
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Based on 203 transactions of similar company sales in 2024, the value of SMPA is estimated at 7 552 326 € (range 3 912 233€ - 14 165 291€). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 203 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SMPA with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication industrielle de pain et de pâtisserie fraîche
The revenue of SMPA in 2023 is 12.2 M€.
Yes, SMPA generated a net profit of 857 k€ in 2024.
The headquarters of SMPA is located in LE LAMENTIN (97232), in the department Martinique.
The tax return of SMPA 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).
SMPA operates in the sector Fabrication industrielle de pain et de pâtisserie fraîche (NAF code 10.71A). See the 'Sector positioning' section above to compare the company with its competitors.