SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM : revenue, balance sheet and financial ratios

SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM is a French company founded 38 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in SAINT-BARNABE (22600), this company of category PME shows in 2019 a revenue of 16.3 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM (SIREN 344575097)
Indicator 2019 2018 2017 2016
Revenue 16 322 404 € 13 745 482 € 13 343 107 € 12 360 985 €
Net income 1 193 002 € 778 914 € 726 694 € 669 454 €
EBITDA 2 161 649 € 1 287 358 € 1 225 177 € 949 434 €
Net margin 7.3% 5.7% 5.4% 5.4%

Revenue and income statement

In 2019, SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM achieves revenue of 16.3 M€. Over the period 2016-2019, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2018, growth of +19% (13.7 M€ -> 16.3 M€). After deducting consumption (7.6 M€), gross margin stands at 8.7 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.2 M€, representing 13.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.2 M€, i.e. 7.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 322 404 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

8 693 880 €

EBITDA (2019) ?
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

2 161 649 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 900 584 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 193 002 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 20%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 8.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

19.946%

Financial autonomy (2019) ?
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

51.155%

Cash flow / Revenue (2019) ?
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

8.89%

Repayment capacity (2019) ?
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

0.679

Asset age ratio (2019) ?
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

30.3%

Solvency indicators evolution
SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM

Sector positioning

Debt ratio
19.95 2019
2017
2018
2019
Q1: 4.04
Med: 18.2
Q3: 53.47
Average +11 pts over 3 years

In 2019, the debt ratio of SOCIETE DE CONSTRUCTION E... (19.95) 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
51.16% 2019
2017
2018
2019
Q1: 25.7%
Med: 43.05%
Q3: 59.43%
Good -13 pts over 3 years

In 2019, the financial autonomy of SOCIETE DE CONSTRUCTION E... (51.2%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.68 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.53 years
Q3: 1.95 years
Average

In 2019, the repayment capacity of SOCIETE DE CONSTRUCTION E... (0.68) 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 238.38. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2019) ?
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

238.383

Interest coverage (2019) ?
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

0.193

Liquidity indicators evolution
SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM

Sector positioning

Liquidity ratio
238.38 2019
2017
2018
2019
Q1: 152.17
Med: 212.19
Q3: 301.04
Good -11 pts over 3 years

In 2019, the liquidity ratio of SOCIETE DE CONSTRUCTION E... (238.38) 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
0.19x 2019
2017
2018
2019
Q1: 0.02x
Med: 0.86x
Q3: 3.82x
Average

In 2019, the interest coverage of SOCIETE DE CONSTRUCTION E... (0.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 68 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 32 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2016-2019, WCR increased by +40%, requiring additional financing.

Operating WCR (2019) ?
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

3 420 523 €

Customer credit (2019) ?
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

58 j

Supplier credit (2019) ?
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

68 j

Inventory turnover (2019) ?
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

32 j

WCR in days of revenue (2019) ?
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

75 j

WCR and payment terms evolution
SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM

Positioning of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM is estimated at 2 207 983 € (range 1 384 320€ - 5 059 103€). With an EBITDA of 2 161 649€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2019
56 tx
1384k€ 2207k€ 5059k€
2 207 983 € Range: 1 384 320€ - 5 059 103€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 161 649 € × 1.0x
Estimation 2 241 329 €
1 439 106€ - 5 173 463€
Revenue Multiple 30%
16 322 404 € × 0.13x
Estimation 2 101 163 €
1 108 490€ - 2 667 766€
Net Income Multiple 20%
1 193 002 € × 1.9x
Estimation 2 284 854 €
1 661 104€ - 8 360 211€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM

What is the revenue of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM ?

The revenue of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM in 2019 is 16.3 M€.

Is SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM profitable?

Yes, SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM generated a net profit of 1.2 M€ in 2019.

Where is the headquarters of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM ?

The headquarters of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM is located in SAINT-BARNABE (22600), in the department Cotes-d'Armor.

Where to find the tax return of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM ?

The tax return of SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM 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 DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM operate?

SOCIETE DE CONSTRUCTION ET D'ASSEMBLAGES METALLIQUES SCAM operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.