SOC COMMERCIALE DE MANUTENTION : revenue, balance sheet and financial ratios

SOC COMMERCIALE DE MANUTENTION is a French company founded 33 years ago, specialized in the sector Manutention portuaire. Based in MARSEILLE 2EME (13002), this company of category PME shows in 2021 a revenue of 18.4 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 - SOC COMMERCIALE DE MANUTENTION (SIREN 388743049)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 18 402 684 € 16 796 561 € 17 064 881 € 14 619 658 € 14 497 824 € 13 034 271 €
Net income 958 753 € -1 525 151 € 30 507 € 166 772 € 485 624 € 349 873 €
EBITDA 661 774 € -1 419 518 € -124 617 € 262 180 € 647 270 € 370 101 €
Net margin 5.2% -9.1% 0.2% 1.1% 3.3% 2.7%

Revenue and income statement

In 2021, SOC COMMERCIALE DE MANUTENTION achieves revenue of 18.4 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Vs 2020: +10%. After deducting consumption (0 €), gross margin stands at 18.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 662 k€, representing 3.6% of revenue. Positive scissor effect: EBITDA margin improves by +12.0 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 959 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 402 684 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 402 684 €

EBITDA (2021) ?
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

661 774 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 128 122 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

958 753 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at -22228%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-22227.981%

Financial autonomy (2021) ?
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

-0.118%

Cash flow / Revenue (2021) ?
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

2.673%

Repayment capacity (2021) ?
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

3.346

Solvency indicators evolution
SOC COMMERCIALE DE MANUTENTION

Sector positioning

Debt ratio
-22227.98 2021
2019
2020
2021
Q1: 0.0
Med: 3.96
Q3: 43.13
Excellent -73 pts over 3 years

In 2021, the debt ratio of SOC COMMERCIALE DE MANUTE... (-22227.98) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-0.12% 2021
2019
2020
2021
Q1: 4.7%
Med: 28.71%
Q3: 52.77%
Watch

In 2021, the financial autonomy of SOC COMMERCIALE DE MANUTE... (-0.1%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.35 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 1.74 years
Watch +57 pts over 3 years

In 2021, the repayment capacity of SOC COMMERCIALE DE MANUTE... (3.35) 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 126.75. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

126.752

Interest coverage (2021) ?
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

0.799

Liquidity indicators evolution
SOC COMMERCIALE DE MANUTENTION

Sector positioning

Liquidity ratio
126.75 2021
2019
2020
2021
Q1: 105.8
Med: 148.28
Q3: 252.21
Average +7 pts over 3 years

In 2021, the liquidity ratio of SOC COMMERCIALE DE MANUTE... (126.75) 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
0.8x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.22x
Q3: 2.93x
Good +30 pts over 3 years

In 2021, the interest coverage of SOC COMMERCIALE DE MANUTE... (0.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. The company must finance 24 days of gap between collections and payments. Overall, WCR represents 73 days of revenue, i.e. 3.7 M€ to permanently finance. Over 2016-2021, WCR increased by +84%, requiring additional financing.

Operating WCR (2021) ?
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

3 746 418 €

Customer credit (2021) ?
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

84 j

Supplier credit (2021) ?
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

60 j

Inventory turnover (2021) ?
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 in days of revenue (2021) ?
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

73 j

WCR and payment terms evolution
SOC COMMERCIALE DE MANUTENTION

Positioning of SOC COMMERCIALE DE MANUTENTION in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SOC COMMERCIALE DE MANUTENTION is estimated at 1 281 427 € (range 693 242€ - 3 778 970€). With an EBITDA of 661 774€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (conservative valuation). 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.

Estimated enterprise value 2021
205 transactions
693k€ 1281k€ 3778k€
1 281 427 € Range: 693 242€ - 3 778 970€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
661 774 € × 0.9x
Estimation 613 077 €
216 542€ - 1 412 179€
Revenue Multiple 30%
18 402 684 € × 0.15x
Estimation 2 755 440 €
1 768 076€ - 8 588 007€
Net Income Multiple 20%
958 753 € × 0.8x
Estimation 741 281 €
272 744€ - 2 482 396€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Manutention portuaire)

Compare SOC COMMERCIALE DE MANUTENTION with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about SOC COMMERCIALE DE MANUTENTION

What is the revenue of SOC COMMERCIALE DE MANUTENTION ?

The revenue of SOC COMMERCIALE DE MANUTENTION in 2021 is 18.4 M€.

Is SOC COMMERCIALE DE MANUTENTION profitable?

Yes, SOC COMMERCIALE DE MANUTENTION generated a net profit of 959 k€ in 2021.

Where is the headquarters of SOC COMMERCIALE DE MANUTENTION ?

The headquarters of SOC COMMERCIALE DE MANUTENTION is located in MARSEILLE 2EME (13002), in the department Bouches-du-Rhone.

Where to find the tax return of SOC COMMERCIALE DE MANUTENTION ?

The tax return of SOC COMMERCIALE DE MANUTENTION 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 SOC COMMERCIALE DE MANUTENTION operate?

SOC COMMERCIALE DE MANUTENTION operates in the sector Manutention portuaire (NAF code 52.24A). See the 'Sector positioning' section above to compare the company with its competitors.