SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME : revenue, balance sheet and financial ratios

SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME is a French company founded 37 years ago, specialized in the sector Manutention portuaire. Based in LE PORT (97420), this company of category ETI shows in 2024 a revenue of 34.6 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 MANUTENTION ET DE CONSIGNATION MARITIME (SIREN 349439315)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 34 623 811 € 23 226 980 € 25 891 484 € 30 075 480 € 28 219 923 € 22 203 303 € 21 886 844 € 21 330 032 € 22 480 709 €
Net income 4 965 153 € -246 262 € 234 648 € 4 223 287 € 1 977 895 € 557 663 € 1 665 408 € 2 489 829 € 2 585 936 €
EBITDA 4 600 187 € -1 271 681 € -677 295 € 2 660 707 € 3 623 562 € 1 252 047 € 1 952 664 € 2 003 773 € 1 600 828 €
Net margin 14.3% -1.1% 0.9% 14.0% 7.0% 2.5% 7.6% 11.7% 11.5%

Revenue and income statement

In 2024, SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME achieves revenue of 34.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.5%. Vs 2023, growth of +49% (23.2 M€ -> 34.6 M€). After deducting consumption (0 €), gross margin stands at 34.6 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 4.6 M€, representing 13.3% of revenue. Positive scissor effect: EBITDA margin improves by +18.8 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 5.0 M€, i.e. 14.3% 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

34 623 811 €

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

34 623 811 €

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

4 600 187 €

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

4 167 680 €

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

4 965 153 €

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

13.3%

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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 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 15.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

47.354%

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

45.503%

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

15.515%

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

1.073

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

74.8%

Solvency indicators evolution
SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME

Sector positioning

Debt ratio
47.35 2024
2022
2023
2024
Q1: 0.0
Med: 0.12
Q3: 32.9
Average

In 2024, the debt ratio of SOCIETE DE MANUTENTION ET... (47.35) 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
45.5% 2024
2022
2023
2024
Q1: 2.46%
Med: 31.11%
Q3: 53.2%
Good

In 2024, the financial autonomy of SOCIETE DE MANUTENTION ET... (45.5%) 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
1.07 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.32 years
Average +45 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE MANUTENTION ET... (1.07) 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 174.14. 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 (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

174.137

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

0.825

Liquidity indicators evolution
SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME

Sector positioning

Liquidity ratio
174.14 2024
2022
2023
2024
Q1: 100.02
Med: 150.5
Q3: 213.08
Good +12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE MANUTENTION ET... (174.14) 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
0.82x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.28x
Q3: 7.42x
Good +29 pts over 3 years

In 2024, the interest coverage of SOCIETE DE MANUTENTION ET... (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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-114%), freeing up cash.

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

-549 480 €

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

24 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

77 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

-6 j

WCR and payment terms evolution
SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME

Positioning of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME in its sector

Comparison with sector Manutention portuaire

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME is estimated at 4 453 895 € (range 2 033 085€ - 12 326 767€). With an EBITDA of 4 600 187€, 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
2033k€ 4453k€ 12326k€
4 453 895 € Range: 2 033 085€ - 12 326 767€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
4 600 187 € × 0.9x
Estimation 4 261 682 €
1 505 247€ - 9 816 475€
Revenue Multiple 30%
34 623 811 € × 0.15x
Estimation 5 184 235 €
3 326 554€ - 16 157 943€
Net Income Multiple 20%
4 965 153 € × 0.8x
Estimation 3 838 920 €
1 412 477€ - 12 855 737€
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 DE MANUTENTION ET DE CONSIGNATION MARITIME with other companies in the same sector:

Voir toutes les statistiques du secteur Manutention portuaire

Frequently asked questions about SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME

What is the revenue of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME ?

The revenue of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME in 2024 is 34.6 M€.

Is SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME profitable?

Yes, SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME generated a net profit of 5.0 M€ in 2024.

Where is the headquarters of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME ?

The headquarters of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME ?

The tax return of SOCIETE DE MANUTENTION ET DE CONSIGNATION MARITIME 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 MANUTENTION ET DE CONSIGNATION MARITIME operate?

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