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

SO SMOKE DEVELOPPEMENT : revenue, balance sheet and financial ratios

SO SMOKE DEVELOPPEMENT is a French company founded 14 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in MARSEILLE (13010), this company of category PME shows in 2018 a net income positive of 215 k€. 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 - SO SMOKE DEVELOPPEMENT (SIREN 537373839)
Indicator 2018 2017 2016
Revenue N/C N/C N/C
Net income 215 333 € 177 917 € -339 468 €
EBITDA N/C N/C N/C
Net margin N/C N/C N/C

Revenue and income statement

In 2018, SO SMOKE DEVELOPPEMENT generates positive net income of 215 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

215 333 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 16%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

49.221%

Financial autonomy (2018) ?
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

16.042%

Asset age ratio (2018) ?
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

75.6%

Solvency indicators evolution
SO SMOKE DEVELOPPEMENT

Sector positioning

Debt ratio
49.22 2018
2016
2017
2018
Q1: 0.04
Med: 11.37
Q3: 62.93
Average +43 pts over 3 years

In 2018, the debt ratio of SO SMOKE DEVELOPPEMENT (49.22) 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
16.04% 2018
2016
2017
2018
Q1: 13.36%
Med: 38.7%
Q3: 63.02%
Average

In 2018, the financial autonomy of SO SMOKE DEVELOPPEMENT (16.0%) 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 191.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

191.32

Liquidity indicators evolution
SO SMOKE DEVELOPPEMENT

Sector positioning

Liquidity ratio
191.32 2018
2016
2017
2018
Q1: 128.29
Med: 202.48
Q3: 367.02
Average

In 2018, the liquidity ratio of SO SMOKE DEVELOPPEMENT (191.32) 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 SO SMOKE DEVELOPPEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (28 transactions). This range of 451 253€ to 1 513 763€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2018
Indicative
451k€ 803k€ 1513k€
803 148 € Range: 451 253€ - 1 513 763€
NAF 5 année 2018

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 28 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) d'autres biens domestiques )

Compare SO SMOKE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about SO SMOKE DEVELOPPEMENT

What is the revenue of SO SMOKE DEVELOPPEMENT ?

The revenue of SO SMOKE DEVELOPPEMENT is not publicly disclosed (confidential accounts filed with INPI).

Is SO SMOKE DEVELOPPEMENT profitable?

Yes, SO SMOKE DEVELOPPEMENT generated a net profit of 215 k€ in 2018.

Where is the headquarters of SO SMOKE DEVELOPPEMENT ?

The headquarters of SO SMOKE DEVELOPPEMENT is located in MARSEILLE (13010), in the department Bouches-du-Rhone.

Where to find the tax return of SO SMOKE DEVELOPPEMENT ?

The tax return of SO SMOKE DEVELOPPEMENT 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 SO SMOKE DEVELOPPEMENT operate?

SO SMOKE DEVELOPPEMENT operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.