SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN : revenue, balance sheet and financial ratios

SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN is a French company founded 9 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in CAPESTERRE-BELLE-EAU (97130), this company of category PME shows in 2021 a revenue of 5 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 MECANIQUE DE REPARATION ET ENTRETIEN (SIREN 824280267)
Indicator 2021 2020 2019 2018
Revenue 5 100 € 29 590 € 31 285 € 64 177 €
Net income -14 514 € -13 376 € -3 704 € 11 260 €
EBITDA -13 680 € -12 467 € -2 757 € 14 399 €
Net margin -284.6% -45.2% -11.8% 17.5%

Revenue and income statement

In 2021, SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN achieves revenue of 5 k€. Revenue is declining over the period 2018-2021 (CAGR: -57.0%). Significant drop of -83% vs 2020. After deducting consumption (0 €), gross margin stands at 5 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 -14 k€, representing -268.2% of revenue. Warning negative scissor effect: despite revenue change (-83%), EBITDA varies by -10%, reducing margin by 226.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-284.6% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 100 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 100 €

EBITDA (2021) ?
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

-13 680 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 345 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-14 514 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-268.2%

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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 -6%. 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 8%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-6.259%

Financial autonomy (2021) ?
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

7.751%

Cash flow / Revenue (2021) ?
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

-271.529%

Repayment capacity (2021) ?
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

-0.06

Asset age ratio (2021) ?
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

59.0%

Solvency indicators evolution
SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN

Sector positioning

Debt ratio
-6.26 2021
2019
2020
2021
Q1: 2.76
Med: 22.87
Q3: 71.74
Excellent

In 2021, the debt ratio of SOCIETE MECANIQUE DE REPA... (-6.26) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
7.75% 2021
2019
2020
2021
Q1: 20.87%
Med: 41.21%
Q3: 59.52%
Average

In 2021, the financial autonomy of SOCIETE MECANIQUE DE REPA... (7.8%) 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
-0.06 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.36 years
Q3: 2.17 years
Excellent

In 2021, the repayment capacity of SOCIETE MECANIQUE DE REPA... (-0.06) 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 17.98. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

17.982

Interest coverage (2021) ?
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

-1.235

Liquidity indicators evolution
SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN

Sector positioning

Liquidity ratio
17.98 2021
2019
2020
2021
Q1: 165.31
Med: 233.11
Q3: 340.96
Watch -30 pts over 3 years

In 2021, the liquidity ratio of SOCIETE MECANIQUE DE REPA... (17.98) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-1.24x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.32x
Q3: 2.32x
Watch

In 2021, the interest coverage of SOCIETE MECANIQUE DE REPA... (-1.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1346 days): operations structurally generate cash. Notable WCR improvement over the period (-8970%), freeing up cash.

Operating WCR (2021) ?
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

-19 070 €

Customer credit (2021) ?
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

85 j

Supplier credit (2021) ?
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

27 j

Inventory turnover (2021) ?
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 (2021) ?
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

-1346 j

WCR and payment terms evolution
SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN

Positioning of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN is estimated at 1 371 € (range 731€ - 3 483€). The price/revenue ratio is 0.27x (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 2021
104 transactions
0k€ 1k€ 3k€
1 371 € Range: 731€ - 3 483€
NAF 5 all-time

Valuation method used

Revenue Multiple
5 100 € × 0.27x = 1 371 €
Range: 731€ - 3 483€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN

What is the revenue of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN ?

The revenue of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN in 2021 is 5 k€.

Is SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN profitable?

SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN recorded a net loss in 2021.

Where is the headquarters of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN ?

The headquarters of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN is located in CAPESTERRE-BELLE-EAU (97130), in the department Guadeloupe.

Where to find the tax return of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN ?

The tax return of SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN 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 MECANIQUE DE REPARATION ET ENTRETIEN operate?

SOCIETE MECANIQUE DE REPARATION ET ENTRETIEN operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.