SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC : revenue, balance sheet and financial ratios

SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC is a French company founded 36 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in MOLINET (03510), this company of category PME shows in 2024 a revenue of 11.6 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 EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC (SIREN 352708655)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 11 631 598 € 11 563 919 € 10 065 273 € 9 316 330 € 7 825 277 € 8 216 667 € 8 098 177 € 7 531 959 €
Net income 5 526 € -113 754 € 91 636 € 68 319 € 36 553 € 186 824 € 118 528 € 72 828 €
EBITDA 201 732 € 11 510 € 341 598 € 300 664 € 190 739 € 301 434 € 299 242 € 259 322 €
Net margin 0.0% -1.0% 0.9% 0.7% 0.5% 2.3% 1.5% 1.0%

Revenue and income statement

In 2024, SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC achieves revenue of 11.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.6%. Vs 2023: +1%. After deducting consumption (4.7 M€), gross margin stands at 6.9 M€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 202 k€, representing 1.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.0% 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

11 631 598 €

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

6 887 839 €

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

201 732 €

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

-63 416 €

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

5 526 €

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

1.7%

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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 116%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 39.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% 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

115.748%

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

29.122%

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

0.473%

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

39.58

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

31.8%

Solvency indicators evolution
SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC

Sector positioning

Debt ratio
115.75 2024
2021
2023
2024
Q1: 0.0
Med: 13.42
Q3: 58.21
Average

In 2024, the debt ratio of SOCIETE EUROPEENNE DE FAB... (115.75) 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
29.12% 2024
2021
2023
2024
Q1: 3.01%
Med: 37.68%
Q3: 59.72%
Average

In 2024, the financial autonomy of SOCIETE EUROPEENNE DE FAB... (29.1%) 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
39.58 years 2024
2021
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 1.41 years
Watch

In 2024, the repayment capacity of SOCIETE EUROPEENNE DE FAB... (39.58) 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 214.28. 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 75.9x. Operating income very largely covers interest expenses: high safety margin.

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

214.279

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

75.902

Liquidity indicators evolution
SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC

Sector positioning

Liquidity ratio
214.28 2024
2021
2023
2024
Q1: 147.83
Med: 245.69
Q3: 440.33
Average +12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE EUROPEENNE DE FAB... (214.28) 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
75.9x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.39x
Excellent

In 2024, the interest coverage of SOCIETE EUROPEENNE DE FAB... (75.9x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 96 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 134 days of revenue, i.e. 4.3 M€ to permanently finance. Over 2016-2024, WCR increased by +37%, 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

4 319 859 €

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

52 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

67 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

96 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

134 j

WCR and payment terms evolution
SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC

Positioning of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC in its sector

Comparison with sector Autres activités manufacturières n.c.a.

Valuation estimate

Based on 101 transactions of similar company sales (all years), the value of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC is estimated at 1 080 904 € (range 465 733€ - 1 966 712€). With an EBITDA of 201 732€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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
101 transactions
465k€ 1080k€ 1966k€
1 080 904 € Range: 465 733€ - 1 966 712€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
201 732 € × 2.5x
Estimation 512 270 €
142 028€ - 947 352€
Revenue Multiple 30%
11 631 598 € × 0.24x
Estimation 2 738 967 €
1 312 873€ - 4 955 816€
Net Income Multiple 20%
5 526 € × 2.8x
Estimation 15 396 €
4 285€ - 31 459€
How is this estimate calculated?

This estimate is based on the analysis of 101 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 (Autres activités manufacturières n.c.a. )

Compare SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.

Frequently asked questions about SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC

What is the revenue of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC ?

The revenue of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC in 2024 is 11.6 M€.

Is SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC profitable?

Yes, SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC generated a net profit of 6 k€ in 2024.

Where is the headquarters of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC ?

The headquarters of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC is located in MOLINET (03510), in the department Allier.

Where to find the tax return of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC ?

The tax return of SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC 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 EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC operate?

SOCIETE EUROPEENNE DE FABRICATION INDUSTRIELLE DE CERCUEILS SEFIC operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.