SOCIETE SEGUIN MOREAU ET COMPAGNIE : revenue, balance sheet and financial ratios

SOCIETE SEGUIN MOREAU ET COMPAGNIE is a French company founded 67 years ago, specialized in the sector Fabrication d'emballages en bois. Based in MERPINS (16100), this company of category GE shows in 2024 a revenue of 69.3 M€. 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 SEGUIN MOREAU ET COMPAGNIE (SIREN 905920013)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 69 262 217 € 70 656 065 € 63 902 008 € 61 087 574 € 63 060 399 € 61 371 512 € 56 931 898 € 53 700 092 €
Net income 112 469 € 4 843 401 € -4 278 802 € 6 142 094 € 3 713 565 € 7 522 003 € 8 094 711 € 6 995 316 €
EBITDA 9 678 336 € 10 909 778 € 8 868 208 € 10 345 856 € 10 787 533 € 11 275 197 € 11 279 416 € 10 278 857 €
Net margin 0.2% 6.9% -6.7% 10.1% 5.9% 12.3% 14.2% 13.0%

Revenue and income statement

In 2024, SOCIETE SEGUIN MOREAU ET COMPAGNIE achieves revenue of 69.3 M€. Revenue is growing positively over 8 years (CAGR: +3.7%). Slight decline of -2% vs 2023. After deducting consumption (32.6 M€), gross margin stands at 36.7 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 9.7 M€, representing 14.0% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 112 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

69 262 217 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

36 708 892 €

EBITDA (2024) ?
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

9 678 336 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

9 603 254 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

112 469 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

14.0%

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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 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

51.37%

Financial autonomy (2024) ?
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

57.99%

Cash flow / Revenue (2024) ?
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

9.121%

Repayment capacity (2024) ?
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

6.135

Asset age ratio (2024) ?
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

44.4%

Solvency indicators evolution
SOCIETE SEGUIN MOREAU ET COMPAGNIE

Sector positioning

Debt ratio
51.37 2024
2022
2023
2024
Q1: 11.28
Med: 29.01
Q3: 72.26
Average -12 pts over 3 years

In 2024, the debt ratio of SOCIETE SEGUIN MOREAU ET ... (51.37) 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
57.99% 2024
2022
2023
2024
Q1: 37.01%
Med: 54.18%
Q3: 67.76%
Good +19 pts over 3 years

In 2024, the financial autonomy of SOCIETE SEGUIN MOREAU ET ... (58.0%) 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
6.13 years 2024
2022
2023
2024
Q1: 0.25 years
Med: 1.3 years
Q3: 3.99 years
Watch

In 2024, the repayment capacity of SOCIETE SEGUIN MOREAU ET ... (6.13) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 749.87. 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 93.2x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

749.873

Interest coverage (2024) ?
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

93.236

Liquidity indicators evolution
SOCIETE SEGUIN MOREAU ET COMPAGNIE

Sector positioning

Liquidity ratio
749.87 2024
2022
2023
2024
Q1: 194.02
Med: 291.0
Q3: 453.54
Excellent

In 2024, the liquidity ratio of SOCIETE SEGUIN MOREAU ET ... (749.87) 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
93.24x 2024
2022
2023
2024
Q1: 0.42x
Med: 3.42x
Q3: 12.99x
Excellent

In 2024, the interest coverage of SOCIETE SEGUIN MOREAU ET ... (93.2x) 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: 91 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 54 days. The gap of 37 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 393 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 501 days of revenue, i.e. 96.4 M€ to permanently finance. Over 2017-2024, WCR increased by +81%, requiring additional financing.

Operating WCR (2024) ?
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

96 374 219 €

Customer credit (2024) ?
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

91 j

Supplier credit (2024) ?
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

54 j

Inventory turnover (2024) ?
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

393 j

WCR in days of revenue (2024) ?
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

501 j

WCR and payment terms evolution
SOCIETE SEGUIN MOREAU ET COMPAGNIE

Positioning of SOCIETE SEGUIN MOREAU ET COMPAGNIE in its sector

Comparison with sector Fabrication d'emballages en bois

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (44 transactions). This range of 5 222 345€ to 30 192 330€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
5222k€ 11115k€ 30192k€
11 115 178 € Range: 5 222 345€ - 30 192 330€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 44 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 (Fabrication d'emballages en bois)

Compare SOCIETE SEGUIN MOREAU ET COMPAGNIE with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en bois

Frequently asked questions about SOCIETE SEGUIN MOREAU ET COMPAGNIE

What is the revenue of SOCIETE SEGUIN MOREAU ET COMPAGNIE ?

The revenue of SOCIETE SEGUIN MOREAU ET COMPAGNIE in 2024 is 69.3 M€.

Is SOCIETE SEGUIN MOREAU ET COMPAGNIE profitable?

Yes, SOCIETE SEGUIN MOREAU ET COMPAGNIE generated a net profit of 112 k€ in 2024.

Where is the headquarters of SOCIETE SEGUIN MOREAU ET COMPAGNIE ?

The headquarters of SOCIETE SEGUIN MOREAU ET COMPAGNIE is located in MERPINS (16100), in the department Charente.

Where to find the tax return of SOCIETE SEGUIN MOREAU ET COMPAGNIE ?

The tax return of SOCIETE SEGUIN MOREAU ET COMPAGNIE 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 SEGUIN MOREAU ET COMPAGNIE operate?

SOCIETE SEGUIN MOREAU ET COMPAGNIE operates in the sector Fabrication d'emballages en bois (NAF code 16.24Z). See the 'Sector positioning' section above to compare the company with its competitors.