SOCIETE HYDROELECTRIQUE DE SEMENE : revenue, balance sheet and financial ratios

SOCIETE HYDROELECTRIQUE DE SEMENE is a French company founded 27 years ago, specialized in the sector Production d'électricité. Based in AUREC-SUR-LOIRE (43110), this company of category PME shows in 2016 a revenue of 97 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE HYDROELECTRIQUE DE SEMENE (SIREN 423327907)
Indicator 2016 2015
Revenue 97 449 € 109 492 €
Net income 19 352 € 28 671 €
EBITDA 67 617 € 81 300 €
Net margin 19.9% 26.2%

Revenue and income statement

In 2016, SOCIETE HYDROELECTRIQUE DE SEMENE achieves revenue of 97 k€. Significant drop of -11% vs 2015. After deducting consumption (0 €), gross margin stands at 97 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 68 k€, representing 69.4% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -17%, reducing margin by 4.9 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 19 k€, i.e. 19.9% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

97 449 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

97 449 €

EBITDA (2016) ?
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

67 617 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

21 585 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

19 352 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

69.4%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 67.1% 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 (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

46.186%

Financial autonomy (2016) ?
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

23.653%

Cash flow / Revenue (2016) ?
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

67.095%

Repayment capacity (2016) ?
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

1.402

Asset age ratio (2016) ?
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

43.0%

Solvency indicators evolution
SOCIETE HYDROELECTRIQUE DE SEMENE

Sector positioning

Debt ratio
46.19 2016
2015
2016
Q1: -112.28
Med: 26.45
Q3: 509.12
Average

In 2016, the debt ratio of SOCIETE HYDROELECTRIQUE D... (46.19) 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
23.65% 2016
2015
2016
Q1: -2.37%
Med: 12.32%
Q3: 67.89%
Good

In 2016, the financial autonomy of SOCIETE HYDROELECTRIQUE D... (23.6%) 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
1.4 years 2016
2015
2016
Q1: 0.0 years
Med: 3.1 years
Q3: 9.76 years
Good -19 pts over 2 years

In 2016, the repayment capacity of SOCIETE HYDROELECTRIQUE D... (1.40) 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 123.81. 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 2.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2016) ?
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

123.815

Interest coverage (2016) ?
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

2.789

Liquidity indicators evolution
SOCIETE HYDROELECTRIQUE DE SEMENE

Sector positioning

Liquidity ratio
123.81 2016
2015
2016
Q1: 82.55
Med: 281.39
Q3: 985.52
Average

In 2016, the liquidity ratio of SOCIETE HYDROELECTRIQUE D... (123.81) 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
2.79x 2016
2015
2016
Q1: 0.0x
Med: 9.18x
Q3: 27.13x
Average -21 pts over 2 years

In 2016, the interest coverage of SOCIETE HYDROELECTRIQUE D... (2.8x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1765 days. Excellent situation: suppliers finance 1717 days of the operating cycle (retail model). Overall, WCR represents 77 days of revenue, i.e. 21 k€ to permanently finance.

Operating WCR (2016) ?
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

20 901 €

Customer credit (2016) ?
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

48 j

Supplier credit (2016) ?
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

1765 j

Inventory turnover (2016) ?
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 (2016) ?
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

77 j

WCR and payment terms evolution
SOCIETE HYDROELECTRIQUE DE SEMENE

Positioning of SOCIETE HYDROELECTRIQUE DE SEMENE in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOCIETE HYDROELECTRIQUE DE SEMENE is estimated at 113 176 € (range 15 788€ - 450 701€). With an EBITDA of 67 617€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (in line with sector norms). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2016
85 tx
15k€ 113k€ 450k€
113 176 € Range: 15 788€ - 450 701€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
67 617 € × 2.4x
Estimation 163 611 €
17 954€ - 613 898€
Revenue Multiple 30%
97 449 € × 0.69x
Estimation 67 419 €
13 273€ - 342 128€
Net Income Multiple 20%
19 352 € × 2.9x
Estimation 55 727 €
14 150€ - 205 574€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SOCIETE HYDROELECTRIQUE DE SEMENE with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SOCIETE HYDROELECTRIQUE DE SEMENE

What is the revenue of SOCIETE HYDROELECTRIQUE DE SEMENE ?

The revenue of SOCIETE HYDROELECTRIQUE DE SEMENE in 2016 is 97 k€.

Is SOCIETE HYDROELECTRIQUE DE SEMENE profitable?

Yes, SOCIETE HYDROELECTRIQUE DE SEMENE generated a net profit of 19 k€ in 2016.

Where is the headquarters of SOCIETE HYDROELECTRIQUE DE SEMENE ?

The headquarters of SOCIETE HYDROELECTRIQUE DE SEMENE is located in AUREC-SUR-LOIRE (43110), in the department Haute-Loire.

Where to find the tax return of SOCIETE HYDROELECTRIQUE DE SEMENE ?

The tax return of SOCIETE HYDROELECTRIQUE DE SEMENE 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 HYDROELECTRIQUE DE SEMENE operate?

SOCIETE HYDROELECTRIQUE DE SEMENE operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.