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SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA : revenue, balance sheet and financial ratios

SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA is a French company founded 16 years ago, specialized in the sector Ingénierie, études techniques. Based in CRECY-LA-CHAPELLE (77580), this company of category PME shows in 2017 a revenue of 654 k€. 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'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA (SIREN 513434985)
Indicator 2017 2016
Revenue 653 989 € N/C
Net income 31 003 € -98 189 €
EBITDA 37 217 € -589 973 €
Net margin 4.7% N/C

Revenue and income statement

In 2017, SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA achieves revenue of 654 k€. After deducting consumption (135 k€), gross margin stands at 519 k€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 37 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 31 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2017) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

653 989 €

Gross margin (2017) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

519 484 €

EBITDA (2017) ?
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

37 217 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 391 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 003 €

EBITDA margin (2017) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.7%

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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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 42%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.116%

Financial autonomy (2017) ?
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

41.863%

Cash flow / Revenue (2017) ?
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

5.27%

Repayment capacity (2017) ?
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

0.0

Asset age ratio (2017) ?
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

30.9%

Solvency indicators evolution
SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA

Sector positioning

Debt ratio
50.12 2017
2016
2017
Q1: 0.0
Med: 6.52
Q3: 41.63
Average +11 pts over 2 years

In 2017, the debt ratio of SOCIETE D'ETUDE ET FABRIC... (50.12) 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
41.86% 2017
2016
2017
Q1: 9.12%
Med: 34.88%
Q3: 59.27%
Good +7 pts over 2 years

In 2017, the financial autonomy of SOCIETE D'ETUDE ET FABRIC... (41.9%) 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
0.0 years 2017
2016
2017
Q1: 0.0 years
Med: 0.0 years
Q3: 0.78 years
Excellent

In 2017, the repayment capacity of SOCIETE D'ETUDE ET FABRIC... (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 165.57. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2017) ?
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

165.568

Interest coverage (2017) ?
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

9.343

Liquidity indicators evolution
SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA

Sector positioning

Liquidity ratio
165.57 2017
2016
2017
Q1: 139.09
Med: 208.97
Q3: 350.21
Average

In 2017, the liquidity ratio of SOCIETE D'ETUDE ET FABRIC... (165.57) 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
9.34x 2017
2016
2017
Q1: 0.0x
Med: 0.0x
Q3: 1.38x
Excellent +50 pts over 2 years

In 2017, the interest coverage of SOCIETE D'ETUDE ET FABRIC... (9.3x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Inventory turnover is 130 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 156 days of revenue, i.e. 284 k€ to permanently finance.

Operating WCR (2017) ?
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

283 910 €

Customer credit (2017) ?
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

35 j

Supplier credit (2017) ?
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

63 j

Inventory turnover (2017) ?
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

130 j

WCR in days of revenue (2017) ?
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

156 j

WCR and payment terms evolution
SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA

Positioning of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (42 transactions). This range of 39 017€ to 228 252€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2017
Indicative
39k€ 90k€ 228k€
90 120 € Range: 39 017€ - 228 252€
NAF 5 année 2017
How is this estimate calculated?

This estimate is based on the analysis of 42 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 (Ingénierie, études techniques)

Compare SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA

What is the revenue of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA ?

The revenue of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA in 2017 is 654 k€.

Is SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA profitable?

Yes, SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA generated a net profit of 31 k€ in 2017.

Where is the headquarters of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA ?

The headquarters of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA is located in CRECY-LA-CHAPELLE (77580), in the department Seine-et-Marne.

Where to find the tax return of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA ?

The tax return of SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA 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'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA operate?

SOCIETE D'ETUDE ET FABRICATION DE MACHINES AUTOMATISEES-SEFMA operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.