SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. : revenue, balance sheet and financial ratios

SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. is a French company founded 47 years ago, specialized in the sector Activités des sociétés holding. Based in ETALANS (25580), this company of category PME shows in 2025 a revenue of 252 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 MOREL PATRIMONIALE - EN ABREGE S.M.P. (SIREN 315015503)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017
Revenue 252 014 € 295 715 € 425 361 € 425 537 € 446 647 € 471 857 € 436 500 € 422 519 €
Net income 972 469 € 453 295 € 582 222 € 690 371 € 63 137 € 185 867 € 73 110 € 54 768 €
EBITDA -44 000 € -34 497 € -65 994 € 27 152 € 19 429 € 23 104 € 39 113 € 2 748 €
Net margin 385.9% 153.3% 136.9% 162.2% 14.1% 39.4% 16.7% 13.0%

Revenue and income statement

In 2025, SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. achieves revenue of 252 k€. Revenue is declining over the period 2017-2025 (CAGR: -6.3%). Significant drop of -15% vs 2024. After deducting consumption (0 €), gross margin stands at 252 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 -44 k€, representing -17.5% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -28%, reducing margin by 5.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 972 k€, i.e. 385.9% 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

252 014 €

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

252 014 €

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

-44 000 €

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

-34 514 €

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

972 469 €

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

-17.5%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 587.9% 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

36.373%

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

68.756%

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

587.894%

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

0.731

Asset age ratio (2025) ?
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

14.6%

Solvency indicators evolution
SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P.

Sector positioning

Debt ratio
36.37 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average -10 pts over 3 years

In 2025, the debt ratio of SOCIETE MOREL PATRIMONIAL... (36.37) 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
68.76% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Good +8 pts over 3 years

In 2025, the financial autonomy of SOCIETE MOREL PATRIMONIAL... (68.8%) 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
0.73 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average +30 pts over 3 years

In 2025, the repayment capacity of SOCIETE MOREL PATRIMONIAL... (0.73) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1591.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

1591.16

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

-325.818

Liquidity indicators evolution
SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P.

Sector positioning

Liquidity ratio
1591.16 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Good

In 2025, the liquidity ratio of SOCIETE MOREL PATRIMONIAL... (1591.16) 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
-325.82x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Average -16 pts over 3 years

In 2025, the interest coverage of SOCIETE MOREL PATRIMONIAL... (-325.8x) 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: 587 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 119 days. The gap of 468 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 993 days of revenue, i.e. 695 k€ to permanently finance. Notable WCR improvement over the period (-22%), freeing up cash.

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

694 810 €

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

587 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

119 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

993 j

WCR and payment terms evolution
SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P.

Positioning of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. 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 229 170€ to 4 969 718€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
229k€ 914k€ 4969k€
914 704 € Range: 229 170€ - 4 969 718€
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 MOREL PATRIMONIALE - EN ABREGE S.M.P. with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P.

What is the revenue of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. ?

The revenue of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. in 2025 is 252 k€.

Is SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. profitable?

Yes, SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. generated a net profit of 972 k€ in 2025.

Where is the headquarters of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. ?

The headquarters of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. is located in ETALANS (25580), in the department Doubs.

Where to find the tax return of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. ?

The tax return of SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. 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 MOREL PATRIMONIALE - EN ABREGE S.M.P. operate?

SOCIETE MOREL PATRIMONIALE - EN ABREGE S.M.P. 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.