SOCIETE DE FABRICATION D'ARTICLES METALLIQUES : revenue, balance sheet and financial ratios

SOCIETE DE FABRICATION D'ARTICLES METALLIQUES is a French company founded 48 years ago, specialized in the sector Fabrication d'autres articles métalliques. Based in LA CHAPELLE-D'ARMENTIERES (59930), this company of category PME shows in 2024 a revenue of 4.3 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 DE FABRICATION D'ARTICLES METALLIQUES (SIREN 314258625)
Indicator 2024 2023 2021 2019 2017 2016
Revenue 4 274 818 € 5 068 869 € 4 631 541 € 5 008 638 € 4 810 856 € 4 668 969 €
Net income 254 468 € 178 301 € 362 021 € 68 951 € 110 678 € 290 178 €
EBITDA -136 812 € 235 319 € 474 009 € 183 544 € 168 213 € 262 449 €
Net margin 6.0% 3.5% 7.8% 1.4% 2.3% 6.2%

Revenue and income statement

In 2024, SOCIETE DE FABRICATION D'ARTICLES METALLIQUES achieves revenue of 4.3 M€. Activity remains stable over the period (CAGR: -1.1%). Significant drop of -16% vs 2023. After deducting consumption (1.8 M€), gross margin stands at 2.5 M€, i.e. a rate of 58%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -137 k€, representing -3.2% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -158%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 254 k€, i.e. 6.0% 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

4 274 818 €

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

2 484 882 €

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

-136 812 €

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

10 017 €

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

254 468 €

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

-3.2%

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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 44%. 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 19.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 2.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

88.434%

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

44.283%

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

2.58%

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

19.881

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

21.4%

Solvency indicators evolution
SOCIETE DE FABRICATION D'ARTICLES METALLIQUES

Sector positioning

Debt ratio
88.43 2024
2021
2023
2024
Q1: 3.1
Med: 19.52
Q3: 52.68
Watch

In 2024, the debt ratio of SOCIETE DE FABRICATION D'... (88.43) 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
44.28% 2024
2021
2023
2024
Q1: 33.97%
Med: 53.79%
Q3: 68.02%
Average -7 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE FABRICATION D'... (44.3%) 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
19.88 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.7 years
Q3: 1.89 years
Watch

In 2024, the repayment capacity of SOCIETE DE FABRICATION D'... (19.88) 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 276.36. 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

276.358

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

-40.551

Liquidity indicators evolution
SOCIETE DE FABRICATION D'ARTICLES METALLIQUES

Sector positioning

Liquidity ratio
276.36 2024
2021
2023
2024
Q1: 179.93
Med: 255.45
Q3: 415.11
Good -22 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE FABRICATION D'... (276.36) 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
-40.55x 2024
2021
2023
2024
Q1: 0.0x
Med: 1.55x
Q3: 5.62x
Watch -54 pts over 3 years

In 2024, the interest coverage of SOCIETE DE FABRICATION D'... (-40.5x) 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: 8 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Inventory turnover is 170 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 208 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +89%, 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

2 469 733 €

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

8 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

58 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

170 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

208 j

WCR and payment terms evolution
SOCIETE DE FABRICATION D'ARTICLES METALLIQUES

Positioning of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES in its sector

Comparison with sector Fabrication d'autres articles métalliques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 415 508€ to 1 996 261€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
415k€ 705k€ 1996k€
705 423 € Range: 415 508€ - 1 996 261€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 26 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 d'autres articles métalliques)

Compare SOCIETE DE FABRICATION D'ARTICLES METALLIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles métalliques

Frequently asked questions about SOCIETE DE FABRICATION D'ARTICLES METALLIQUES

What is the revenue of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES ?

The revenue of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES in 2024 is 4.3 M€.

Is SOCIETE DE FABRICATION D'ARTICLES METALLIQUES profitable?

Yes, SOCIETE DE FABRICATION D'ARTICLES METALLIQUES generated a net profit of 254 k€ in 2024.

Where is the headquarters of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES ?

The headquarters of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES is located in LA CHAPELLE-D'ARMENTIERES (59930), in the department Nord.

Where to find the tax return of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES ?

The tax return of SOCIETE DE FABRICATION D'ARTICLES METALLIQUES 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 FABRICATION D'ARTICLES METALLIQUES operate?

SOCIETE DE FABRICATION D'ARTICLES METALLIQUES operates in the sector Fabrication d'autres articles métalliques (NAF code 25.99B). See the 'Sector positioning' section above to compare the company with its competitors.