SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION : revenue, balance sheet and financial ratios

SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION is a French company founded 37 years ago, specialized in the sector Manutention portuaire. Based in LE PORT (97420), this company of category GE shows in 2024 a revenue of 37.5 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 - SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION (SIREN 350869004)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue 37 505 190 € 34 842 376 € 37 653 521 € 34 865 952 € 32 064 799 € 33 730 384 € 33 882 337 € 33 958 373 € 29 535 766 € 21 707 810 € 18 696 567 €
Net income 1 639 503 € 611 702 € 1 180 313 € 1 883 116 € 456 931 € 566 087 € 2 749 559 € 2 715 788 € 1 477 936 € 3 605 196 € 1 285 587 €
EBITDA 765 450 € 1 393 580 € 1 044 315 € 2 078 344 € 2 479 391 € 2 531 224 € 3 393 560 € 3 181 516 € 2 951 420 € 3 530 011 € 1 407 820 €
Net margin 4.4% 1.8% 3.1% 5.4% 1.4% 1.7% 8.1% 8.0% 5.0% 16.6% 6.9%

Revenue and income statement

In 2024, SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION achieves revenue of 37.5 M€. Over the period 2014-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.2%. Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 37.5 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 765 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.6 M€, i.e. 4.4% of revenue. This profit can be retained or distributed to shareholders.

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

37 505 190 €

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

37 505 190 €

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

765 450 €

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

-242 409 €

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

1 639 503 €

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

2.0%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

87.738%

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

29.552%

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

5.43%

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

2.884

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

67.6%

Solvency indicators evolution
SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION

Sector positioning

Debt ratio
87.74 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Watch

In 2024, the debt ratio of SOCIETE D'ACCONAGE ET DE ... (87.74) 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
29.55% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Average

In 2024, the financial autonomy of SOCIETE D'ACCONAGE ET DE ... (29.6%) 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
2.88 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average

In 2024, the repayment capacity of SOCIETE D'ACCONAGE ET DE ... (2.88) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 139.50. 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 21.1x. Operating income very largely covers interest expenses: high safety margin.

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

139.502

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

21.098

Liquidity indicators evolution
SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION

Sector positioning

Liquidity ratio
139.5 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Average +13 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ACCONAGE ET DE ... (139.50) 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
21.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Excellent

In 2024, the interest coverage of SOCIETE D'ACCONAGE ET DE ... (21.1x) 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. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. Excellent situation: suppliers finance 45 days of the operating cycle (retail model). Overall, WCR represents 57 days of revenue, i.e. 5.9 M€ to permanently finance. Over 2014-2024, WCR increased by +506%, 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

5 887 565 €

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

30 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

75 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

57 j

WCR and payment terms evolution
SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION

Positioning of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION is estimated at 2 292 785 € (range 1 299 530€ - 6 916 486€). With an EBITDA of 765 450€, 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 2024
205 transactions
1299k€ 2292k€ 6916k€
2 292 785 € Range: 1 299 530€ - 6 916 486€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
765 450 € × 0.9x
Estimation 709 124 €
250 466€ - 1 633 416€
Revenue Multiple 30%
37 505 190 € × 0.15x
Estimation 5 615 665 €
3 603 389€ - 17 502 600€
Net Income Multiple 20%
1 639 503 € × 0.8x
Estimation 1 267 619 €
466 403€ - 4 244 989€
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 SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION

What is the revenue of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION ?

The revenue of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION in 2024 is 37.5 M€.

Is SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION profitable?

Yes, SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION generated a net profit of 1.6 M€ in 2024.

Where is the headquarters of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION ?

The headquarters of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION ?

The tax return of SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION 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 SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION operate?

SOCIETE D'ACCONAGE ET DE MANUTENTION DE LA REUNION operates in the sector Manutention portuaire (NAF code 52.24A). See the 'Sector positioning' section above to compare the company with its competitors.