SNM HEAVY HANDLING : revenue, balance sheet and financial ratios

SNM HEAVY HANDLING is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in VIGNEUX-DE-BRETAGNE (44360), this company of category PME shows in 2025 a revenue of 8.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SNM HEAVY HANDLING (SIREN 791555741)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 8 361 297 € 10 922 209 € 11 125 620 € 11 099 296 € 6 155 976 € 7 664 122 € 5 975 343 € 2 097 444 € 2 541 745 € 3 357 051 € 3 291 741 €
Net income -81 514 € 49 052 € 304 429 € 142 530 € 96 654 € 103 682 € -10 148 € 34 845 € 84 320 € 66 746 € 35 526 €
EBITDA -1 948 € 243 309 € 542 956 € 273 012 € 119 155 € 102 947 € -38 854 € 18 715 € 9 658 € 71 908 € 53 000 €
Net margin -1.0% 0.4% 2.7% 1.3% 1.6% 1.4% -0.2% 1.7% 3.3% 2.0% 1.1%

Revenue and income statement

In 2025, SNM HEAVY HANDLING achieves revenue of 8.4 M€. Over the period 2015-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.8%. Significant drop of -23% vs 2024. After deducting consumption (5.2 M€), gross margin stands at 3.1 M€, i.e. a rate of 38%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.0% of revenue. Warning negative scissor effect: despite revenue change (-23%), EBITDA varies by -101%, reducing margin by 2.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -82 k€ (-1.0% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

8 361 297 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 148 513 €

EBITDA (2025) ?
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

-1 948 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-30 659 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-81 514 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-0.0%

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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 221%. 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 15%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

221.394%

Financial autonomy (2025) ?
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

14.854%

Cash flow / Revenue (2025) ?
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

-0.546%

Repayment capacity (2025) ?
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

-22.999

Asset age ratio (2025) ?
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

56.5%

Solvency indicators evolution
SNM HEAVY HANDLING

Sector positioning

Debt ratio
221.39 2025
2023
2024
2025
Q1: 0.39
Med: 11.18
Q3: 37.8
Watch

In 2025, the debt ratio of SNM HEAVY HANDLING (221.39) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
14.85% 2025
2023
2024
2025
Q1: 31.79%
Med: 51.32%
Q3: 67.58%
Average

In 2025, the financial autonomy of SNM HEAVY HANDLING (14.8%) 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
-23.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.29 years
Q3: 1.75 years
Excellent -52 pts over 3 years

In 2025, the repayment capacity of SNM HEAVY HANDLING (-23.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 178.97. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

178.972

Interest coverage (2025) ?
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

-2702.361

Liquidity indicators evolution
SNM HEAVY HANDLING

Sector positioning

Liquidity ratio
178.97 2025
2023
2024
2025
Q1: 184.94
Med: 264.51
Q3: 393.27
Watch -15 pts over 3 years

In 2025, the liquidity ratio of SNM HEAVY HANDLING (178.97) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-2702.36x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.08x
Q3: 4.78x
Watch -73 pts over 3 years

In 2025, the interest coverage of SNM HEAVY HANDLING (-2702.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 94 days of revenue, i.e. 2.2 M€ to permanently finance. Over 2015-2025, WCR increased by +1108%, requiring additional financing.

Operating WCR (2025) ?
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

2 180 543 €

Customer credit (2025) ?
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

41 j

Supplier credit (2025) ?
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

72 j

Inventory turnover (2025) ?
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

45 j

WCR in days of revenue (2025) ?
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

94 j

WCR and payment terms evolution
SNM HEAVY HANDLING

Positioning of SNM HEAVY HANDLING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 484 977€ to 3 942 051€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
484k€ 672k€ 3942k€
672 404 € Range: 484 977€ - 3 942 051€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 33 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare SNM HEAVY HANDLING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SNM HEAVY HANDLING

What is the revenue of SNM HEAVY HANDLING ?

The revenue of SNM HEAVY HANDLING in 2025 is 8.4 M€.

Is SNM HEAVY HANDLING profitable?

SNM HEAVY HANDLING recorded a net loss in 2025.

Where is the headquarters of SNM HEAVY HANDLING ?

The headquarters of SNM HEAVY HANDLING is located in VIGNEUX-DE-BRETAGNE (44360), in the department Loire-Atlantique.

Where to find the tax return of SNM HEAVY HANDLING ?

The tax return of SNM HEAVY HANDLING 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 SNM HEAVY HANDLING operate?

SNM HEAVY HANDLING operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.