Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1985-10-16 (40 years)Status: ActiveBusiness sector: Analyses, essais et inspections techniquesLocation: SANARY-SUR-MER (83110), Var
SMR : revenue, balance sheet and financial ratios
SMR is a French company
founded 40 years ago,
specialized in the sector Analyses, essais et inspections techniques.
Based in SANARY-SUR-MER (83110),
this company of category PME
shows in 2017 a revenue of 699 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2018, SMR generates positive net income of 47 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 41 k€ -> 47 k€.
Net income (2018)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
46 758 €
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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
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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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 70%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2018)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
69.992%
Financial autonomy (2018)
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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
40.026%
Asset age ratio (2018)
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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
2018
Debt ratio
46.726
69.976
69.992
Financial autonomy
46.663
37.37
40.026
Repayment capacity
0.293
40.315
None
Cash flow / Revenue
8.907%
0.143%
None%
Sector positioning
Debt ratio
69.992018
2016
2017
2018
Q1: 0.0
Med: 10.47
Q3: 49.32
Average
In 2018, the debt ratio of SMR (69.99) 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
40.03%2018
2016
2017
2018
Q1: 11.19%
Med: 36.39%
Q3: 59.0%
Good-11 pts over 3 years
In 2018, the financial autonomy of SMR (40.0%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
Repayment capacity
40.31 years2017
2016
2017
Q1: 0.0 years
Med: 0.02 years
Q3: 0.98 years
Watch+19 pts over 2 years
In 2017, the repayment capacity of SMR (40.31) 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 167.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2018)
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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
167.305
Liquidity indicators evolution SMR
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
Liquidity ratio
173.299
156.643
167.305
Interest coverage
8.15
82.424
None
Sector positioning
Liquidity ratio
167.312018
2016
2017
2018
Q1: 131.59
Med: 201.66
Q3: 330.36
Average-6 pts over 3 years
In 2018, the liquidity ratio of SMR (167.31) 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
82.42x2017
2016
2017
Q1: 0.0x
Med: 0.06x
Q3: 1.89x
Excellent
In 2017, the interest coverage of SMR (82.4x) 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.
Operating WCR (2018)
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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 (2018)
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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 (2018)
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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 (2018)
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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 SMR
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
Operating WCR
269 776 €
274 810 €
0 €
Inventory turnover (days)
23
11
0
Customer payment term (days)
120
102
0
Supplier payment term (days)
23
51
0
Positioning of SMR in its sector
Comparison with sector Analyses, essais et inspections techniques
Valuation estimate
Based on 60 transactions of similar company sales
in 2018,
the value of SMR is estimated at
221 305 €
(range 108 023€ - 479 537€).
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. Medium reliability: estimate to be confirmed with in-depth analysis.
Estimated enterprise value2018
60 tx
108k€221k€479k€
221 305 €Range: 108 023€ - 479 537€
NAF 5 année 2018
Valuation method used
Net Income Multiple
46 758 €
×
4.7x
=221 306 €
Range: 108 024€ - 479 538€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 60 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 (Analyses, essais et inspections techniques)
Compare SMR with other companies in the same sector:
The headquarters of SMR is located in SANARY-SUR-MER (83110), in the department Var.
Where to find the tax return of SMR ?
The tax return of SMR 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 SMR operate?
SMR operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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