SOCIETE MINIERE ET COMMERCIALE : revenue, balance sheet and financial ratios

SOCIETE MINIERE ET COMMERCIALE is a French company founded 68 years ago, specialized in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques. Based in GUIPAVAS (29490), this company of category PME shows in 2022 a revenue of 161 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 MINIERE ET COMMERCIALE (SIREN 582020194)
Indicator 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 160 708 € 239 436 € 738 443 € 4 099 937 € 5 885 492 € 7 367 726 € 6 181 960 € 5 599 792 €
Net income -545 940 € -418 210 € 51 879 € 487 699 € 1 645 271 € 925 750 € 926 780 € 1 577 201 €
EBITDA -543 448 € -418 742 € 173 411 € 464 431 € 1 523 846 € 1 000 679 € 806 874 € 1 701 244 €
Net margin -339.7% -174.7% 7.0% 11.9% 28.0% 12.6% 15.0% 28.2%

Revenue and income statement

In 2022, SOCIETE MINIERE ET COMMERCIALE achieves revenue of 161 k€. Revenue is declining over the period 2015-2022 (CAGR: -39.8%). Significant drop of -33% vs 2021. After deducting consumption (70 k€), gross margin stands at 91 k€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -543 k€, representing -338.2% of revenue. Warning negative scissor effect: despite revenue change (-33%), EBITDA varies by -30%, reducing margin by 163.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -546 k€ (-339.7% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

160 708 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

90 617 €

EBITDA (2022) ?
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

-543 448 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-543 531 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-545 940 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-338.2%

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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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2022) ?
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

96.917%

Cash flow / Revenue (2022) ?
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

-339.679%

Repayment capacity (2022) ?
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 (2022) ?
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

7.9%

Solvency indicators evolution
SOCIETE MINIERE ET COMMERCIALE

Sector positioning

Debt ratio
0.0 2022
2020
2021
2022
Q1: 0.0
Med: 0.79
Q3: 28.79
Excellent

In 2022, the debt ratio of SOCIETE MINIERE ET COMMER... (0.00) 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
96.92% 2022
2020
2021
2022
Q1: 7.32%
Med: 36.43%
Q3: 69.21%
Excellent

In 2022, the financial autonomy of SOCIETE MINIERE ET COMMER... (96.9%) 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
0.0 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Excellent

In 2022, the repayment capacity of SOCIETE MINIERE ET COMMER... (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 3542.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

3542.929

Interest coverage (2022) ?
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

-0.936

Liquidity indicators evolution
SOCIETE MINIERE ET COMMERCIALE

Sector positioning

Liquidity ratio
3542.93 2022
2020
2021
2022
Q1: 122.58
Med: 201.7
Q3: 466.87
Excellent

In 2022, the liquidity ratio of SOCIETE MINIERE ET COMMER... (3542.93) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-0.94x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.55x
Average -50 pts over 3 years

In 2022, the interest coverage of SOCIETE MINIERE ET COMMER... (-0.9x) 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: 231 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. The gap of 168 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 15992 days of revenue, i.e. 7.1 M€ to permanently finance. Over 2015-2022, WCR increased by +120%, requiring additional financing.

Operating WCR (2022) ?
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

7 138 826 €

Customer credit (2022) ?
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

231 j

Supplier credit (2022) ?
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 (2022) ?
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 (2022) ?
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

15992 j

WCR and payment terms evolution
SOCIETE MINIERE ET COMMERCIALE

Positioning of SOCIETE MINIERE ET COMMERCIALE in its sector

Comparison with sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 33 245€ to 85 083€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
33k€ 50k€ 85k€
50 754 € Range: 33 245€ - 85 083€
NAF 4 année 2022 Aggregated at NAF sub-class level

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques)

Compare SOCIETE MINIERE ET COMMERCIALE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques

Frequently asked questions about SOCIETE MINIERE ET COMMERCIALE

What is the revenue of SOCIETE MINIERE ET COMMERCIALE ?

The revenue of SOCIETE MINIERE ET COMMERCIALE in 2022 is 161 k€.

Is SOCIETE MINIERE ET COMMERCIALE profitable?

SOCIETE MINIERE ET COMMERCIALE recorded a net loss in 2022.

Where is the headquarters of SOCIETE MINIERE ET COMMERCIALE ?

The headquarters of SOCIETE MINIERE ET COMMERCIALE is located in GUIPAVAS (29490), in the department Finistere.

Where to find the tax return of SOCIETE MINIERE ET COMMERCIALE ?

The tax return of SOCIETE MINIERE ET COMMERCIALE 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 MINIERE ET COMMERCIALE operate?

SOCIETE MINIERE ET COMMERCIALE operates in the sector Autres intermédiaires du commerce en combustibles, métaux, minéraux et produits chimiques (NAF code 46.12B). See the 'Sector positioning' section above to compare the company with its competitors.