SOC MANUTENTION ROLL ON ROLL OFF : revenue, balance sheet and financial ratios

SOC MANUTENTION ROLL ON ROLL OFF is a French company founded 24 years ago, specialized in the sector Manutention portuaire. Based in LE HAVRE (76600), this company of category PME shows in 2024 a revenue of 10.1 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 MANUTENTION ROLL ON ROLL OFF (SIREN 438739252)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 082 057 € 8 464 729 € 9 144 406 € 8 710 150 € 7 794 259 € 9 791 884 € 10 936 475 € 9 548 607 € 7 156 688 €
Net income -719 034 € 83 135 € 97 293 € 64 555 € 71 284 € 151 082 € 350 560 € 285 170 € 306 232 €
EBITDA -317 062 € -49 230 € 216 360 € 136 777 € 109 181 € -15 413 € 633 723 € 474 037 € 184 523 €
Net margin -7.1% 1.0% 1.1% 0.7% 0.9% 1.5% 3.2% 3.0% 4.3%

Revenue and income statement

In 2024, SOC MANUTENTION ROLL ON ROLL OFF achieves revenue of 10.1 M€. Revenue is growing positively over 9 years (CAGR: +4.4%). Vs 2023, growth of +19% (8.5 M€ -> 10.1 M€). After deducting consumption (53 k€), gross margin stands at 10.0 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -317 k€, representing -3.1% of revenue. Warning negative scissor effect: despite revenue change (+19%), EBITDA varies by -544%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -719 k€ (-7.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 082 057 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

10 028 590 €

EBITDA (2024) ?
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

-317 062 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-517 503 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-719 034 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-3.1%

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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 -704%. 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 -9%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-703.99%

Financial autonomy (2024) ?
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

-8.781%

Cash flow / Revenue (2024) ?
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

-4.529%

Repayment capacity (2024) ?
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

-5.724

Asset age ratio (2024) ?
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

54.5%

Solvency indicators evolution
SOC MANUTENTION ROLL ON ROLL OFF

Sector positioning

Debt ratio
-703.99 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Excellent -52 pts over 3 years

In 2024, the debt ratio of SOC MANUTENTION ROLL ON R... (-703.99) 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
-8.78% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Watch -25 pts over 3 years

In 2024, the financial autonomy of SOC MANUTENTION ROLL ON R... (-8.8%) 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
-5.72 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Excellent -53 pts over 3 years

In 2024, the repayment capacity of SOC MANUTENTION ROLL ON R... (-5.72) 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 212.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

212.625

Interest coverage (2024) ?
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

-44.687

Liquidity indicators evolution
SOC MANUTENTION ROLL ON ROLL OFF

Sector positioning

Liquidity ratio
212.62 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Good

In 2024, the liquidity ratio of SOC MANUTENTION ROLL ON R... (212.62) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-44.69x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Watch -50 pts over 3 years

In 2024, the interest coverage of SOC MANUTENTION ROLL ON R... (-44.7x) 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: 97 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The gap of 52 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 111 days of revenue, i.e. 3.1 M€ to permanently finance. Over 2016-2024, WCR increased by +79%, requiring additional financing.

Operating WCR (2024) ?
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

3 099 728 €

Customer credit (2024) ?
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

97 j

Supplier credit (2024) ?
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

45 j

Inventory turnover (2024) ?
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 (2024) ?
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

111 j

WCR and payment terms evolution
SOC MANUTENTION ROLL ON ROLL OFF

Positioning of SOC MANUTENTION ROLL ON ROLL OFF in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SOC MANUTENTION ROLL ON ROLL OFF is estimated at 1 509 589 € (range 968 654€ - 4 705 007€). 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 2024
205 transactions
968k€ 1509k€ 4705k€
1 509 589 € Range: 968 654€ - 4 705 007€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
10 082 057 € × 0.15x = 1 509 590 €
Range: 968 655€ - 4 705 008€

Only this financial indicator is available for this company.

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 MANUTENTION ROLL ON ROLL OFF with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about SOC MANUTENTION ROLL ON ROLL OFF

What is the revenue of SOC MANUTENTION ROLL ON ROLL OFF ?

The revenue of SOC MANUTENTION ROLL ON ROLL OFF in 2024 is 10.1 M€.

Is SOC MANUTENTION ROLL ON ROLL OFF profitable?

SOC MANUTENTION ROLL ON ROLL OFF recorded a net loss in 2024.

Where is the headquarters of SOC MANUTENTION ROLL ON ROLL OFF ?

The headquarters of SOC MANUTENTION ROLL ON ROLL OFF is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of SOC MANUTENTION ROLL ON ROLL OFF ?

The tax return of SOC MANUTENTION ROLL ON ROLL OFF 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 MANUTENTION ROLL ON ROLL OFF operate?

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