SOCIETE DE MATERIEL POUR BONNETERIE : revenue, balance sheet and financial ratios

SOCIETE DE MATERIEL POUR BONNETERIE is a French company founded 56 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LES NOES-PRES-TROYES (10420), this company of category PME shows in 2024 a revenue of 1.7 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 MATERIEL POUR BONNETERIE (SIREN 702881038)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 672 084 € 2 721 144 € 3 733 072 € 2 486 434 € 1 646 307 € 2 111 442 € N/C N/C N/C
Net income 44 466 € 82 457 € 328 425 € 103 912 € 23 621 € 18 569 € 91 932 € 104 819 € 99 964 €
EBITDA 55 202 € 107 809 € 435 984 € 122 306 € 47 923 € 93 369 € N/C N/C N/C
Net margin 2.7% 3.0% 8.8% 4.2% 1.4% 0.9% N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE DE MATERIEL POUR BONNETERIE achieves revenue of 1.7 M€. Activity remains stable over the period (CAGR: -4.6%). Significant drop of -39% vs 2023. After deducting consumption (1.3 M€), gross margin stands at 408 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 55 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 44 k€, i.e. 2.7% 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

1 672 084 €

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

408 080 €

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

55 202 €

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

54 946 €

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

44 466 €

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

3.3%

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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 21%. 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 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.7% 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

20.964%

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

25.711%

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

2.674%

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

1.477

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

26.0%

Solvency indicators evolution
SOCIETE DE MATERIEL POUR BONNETERIE

Sector positioning

Debt ratio
20.96 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average

In 2024, the debt ratio of SOCIETE DE MATERIEL POUR ... (20.96) 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
25.71% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Average

In 2024, the financial autonomy of SOCIETE DE MATERIEL POUR ... (25.7%) 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
1.48 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Average -15 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE MATERIEL POUR ... (1.48) 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 140.98. 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 2.2x. Financial charges are adequately covered by operations.

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

140.977

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

2.188

Liquidity indicators evolution
SOCIETE DE MATERIEL POUR BONNETERIE

Sector positioning

Liquidity ratio
140.98 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Average +22 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE MATERIEL POUR ... (140.98) 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
2.19x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Good +6 pts over 3 years

In 2024, the interest coverage of SOCIETE DE MATERIEL POUR ... (2.2x) 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: 94 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 162 days. Excellent situation: suppliers finance 68 days of the operating cycle (retail model). Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 84 days of revenue, i.e. 389 k€ to permanently finance.

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

388 693 €

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

94 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

162 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

23 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

84 j

WCR and payment terms evolution
SOCIETE DE MATERIEL POUR BONNETERIE

Positioning of SOCIETE DE MATERIEL POUR BONNETERIE in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SOCIETE DE MATERIEL POUR BONNETERIE is estimated at 222 518 € (range 97 125€ - 607 773€). With an EBITDA of 55 202€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (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
229 transactions
97k€ 222k€ 607k€
222 518 € Range: 97 125€ - 607 773€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
55 202 € × 1.6x
Estimation 89 674 €
29 266€ - 297 707€
Revenue Multiple 30%
1 672 084 € × 0.32x
Estimation 542 234 €
254 248€ - 1 326 623€
Net Income Multiple 20%
44 466 € × 1.7x
Estimation 75 056 €
31 091€ - 304 667€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare SOCIETE DE MATERIEL POUR BONNETERIE with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about SOCIETE DE MATERIEL POUR BONNETERIE

What is the revenue of SOCIETE DE MATERIEL POUR BONNETERIE ?

The revenue of SOCIETE DE MATERIEL POUR BONNETERIE in 2024 is 1.7 M€.

Is SOCIETE DE MATERIEL POUR BONNETERIE profitable?

Yes, SOCIETE DE MATERIEL POUR BONNETERIE generated a net profit of 44 k€ in 2024.

Where is the headquarters of SOCIETE DE MATERIEL POUR BONNETERIE ?

The headquarters of SOCIETE DE MATERIEL POUR BONNETERIE is located in LES NOES-PRES-TROYES (10420), in the department Aube.

Where to find the tax return of SOCIETE DE MATERIEL POUR BONNETERIE ?

The tax return of SOCIETE DE MATERIEL POUR BONNETERIE 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 MATERIEL POUR BONNETERIE operate?

SOCIETE DE MATERIEL POUR BONNETERIE operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.