SOCIETE FINANCIERE FABRICATION MECANIQUE : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE FABRICATION MECANIQUE is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in MESLAY-DU-MAINE (53170), this company of category PME shows in 2025 a revenue of 360 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 FINANCIERE FABRICATION MECANIQUE (SIREN 501096986)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 360 000 € 360 000 € 360 000 € 345 000 € 330 000 € 366 000 € 310 333 € 301 000 € 247 000 € 210 000 €
Net income 486 899 € 374 438 € 516 634 € 186 923 € 209 421 € 249 771 € 170 612 € 112 756 € 64 396 € 39 251 €
EBITDA 13 495 € 23 105 € 34 413 € 36 738 € 41 078 € 49 023 € 53 693 € 51 815 € 10 726 € -35 €
Net margin 135.2% 104.0% 143.5% 54.2% 63.5% 68.2% 55.0% 37.5% 26.1% 18.7%

Revenue and income statement

In 2025, SOCIETE FINANCIERE FABRICATION MECANIQUE achieves revenue of 360 k€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 360 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 3.7% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -42%, reducing margin by 2.7 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 487 k€, i.e. 135.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

360 000 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

360 000 €

EBITDA (2025) ?
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

13 495 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 494 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

486 899 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 0%. 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 98%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 135.2% 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 (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.161%

Financial autonomy (2025) ?
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

97.707%

Cash flow / Revenue (2025) ?
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

135.25%

Repayment capacity (2025) ?
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

0.009

Solvency indicators evolution
SOCIETE FINANCIERE FABRICATION MECANIQUE

Sector positioning

Debt ratio
0.16 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Good -8 pts over 3 years

In 2025, the debt ratio of SOCIETE FINANCIERE FABRIC... (0.16) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
97.71% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent

In 2025, the financial autonomy of SOCIETE FINANCIERE FABRIC... (97.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.01 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Good -25 pts over 3 years

In 2025, the repayment capacity of SOCIETE FINANCIERE FABRIC... (0.01) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2639.53. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

2639.534

Interest coverage (2025) ?
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

0.23

Liquidity indicators evolution
SOCIETE FINANCIERE FABRICATION MECANIQUE

Sector positioning

Liquidity ratio
2639.53 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good +8 pts over 3 years

In 2025, the liquidity ratio of SOCIETE FINANCIERE FABRIC... (2639.53) 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
0.23x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of SOCIETE FINANCIERE FABRIC... (0.2x) 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: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. Excellent situation: suppliers finance 39 days of the operating cycle (retail model). Overall, WCR represents 464 days of revenue, i.e. 464 k€ to permanently finance. Over 2016-2025, WCR increased by +1623%, requiring additional financing.

Operating WCR (2025) ?
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

463 961 €

Customer credit (2025) ?
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

6 j

Supplier credit (2025) ?
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

45 j

Inventory turnover (2025) ?
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 (2025) ?
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

464 j

WCR and payment terms evolution
SOCIETE FINANCIERE FABRICATION MECANIQUE

Positioning of SOCIETE FINANCIERE FABRICATION MECANIQUE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 183 446€ to 2 663 931€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
183k€ 565k€ 2663k€
565 409 € Range: 183 446€ - 2 663 931€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare SOCIETE FINANCIERE FABRICATION MECANIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE FINANCIERE FABRICATION MECANIQUE

What is the revenue of SOCIETE FINANCIERE FABRICATION MECANIQUE ?

The revenue of SOCIETE FINANCIERE FABRICATION MECANIQUE in 2025 is 360 k€.

Is SOCIETE FINANCIERE FABRICATION MECANIQUE profitable?

Yes, SOCIETE FINANCIERE FABRICATION MECANIQUE generated a net profit of 487 k€ in 2025.

Where is the headquarters of SOCIETE FINANCIERE FABRICATION MECANIQUE ?

The headquarters of SOCIETE FINANCIERE FABRICATION MECANIQUE is located in MESLAY-DU-MAINE (53170), in the department Mayenne.

Where to find the tax return of SOCIETE FINANCIERE FABRICATION MECANIQUE ?

The tax return of SOCIETE FINANCIERE FABRICATION MECANIQUE 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 FINANCIERE FABRICATION MECANIQUE operate?

SOCIETE FINANCIERE FABRICATION MECANIQUE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.