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SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE : revenue, balance sheet and financial ratios

SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE is a French company founded 5 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in MALAY-LE-GRAND (89100), this company of category PME shows in 2022 a revenue of 354 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 - SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE (SIREN 892106873)
Indicator 2022
Revenue 354 014 €
Net income 8 236 €
EBITDA 10 145 €
Net margin 2.3%

Revenue and income statement

In 2022, SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE achieves revenue of 354 k€. After deducting consumption (192 k€), gross margin stands at 162 k€, i.e. a rate of 46%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 2.3% of revenue. This profit can be retained or distributed to shareholders.

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

354 014 €

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

162 085 €

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

10 145 €

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

9 815 €

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

8 236 €

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

2.9%

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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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.168%

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

33.019%

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

2.432%

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

0.01

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

91.5%

Solvency indicators evolution
SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE

Sector positioning

Debt ratio
0.17 2022
2022
Q1: 0.08
Med: 14.47
Q3: 58.31
Good

In 2022, the debt ratio of SPMH - SOLUTION POUR LA M... (0.17) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
33.02% 2022
2022
Q1: 24.34%
Med: 43.53%
Q3: 62.15%
Average

In 2022, the financial autonomy of SPMH - SOLUTION POUR LA M... (33.0%) 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
0.01 years 2022
2022
Q1: 0.0 years
Med: 0.2 years
Q3: 1.92 years
Good

In 2022, the repayment capacity of SPMH - SOLUTION POUR LA M... (0.01) 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 140.49. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

140.492

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

1.232

Liquidity indicators evolution
SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE

Sector positioning

Liquidity ratio
140.49 2022
2022
Q1: 164.49
Med: 233.99
Q3: 350.69
Watch

In 2022, the liquidity ratio of SPMH - SOLUTION POUR LA M... (140.49) 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
1.23x 2022
2022
Q1: 0.0x
Med: 0.61x
Q3: 3.81x
Good

In 2022, the interest coverage of SPMH - SOLUTION POUR LA M... (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 84 days. Excellent situation: suppliers finance 84 days of the operating cycle (retail model). Inventory turnover is 24 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 87 days of revenue, i.e. 86 k€ to permanently finance.

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

86 018 €

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

0 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

84 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

24 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

87 j

WCR and payment terms evolution
SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE

Positioning of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (24 transactions). This range of 17 144€ to 67 712€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2022
Indicative
17k€ 32k€ 67k€
32 926 € Range: 17 144€ - 67 712€
NAF 5 année 2022
How is this estimate calculated?

This estimate is based on the analysis of 24 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 (Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers)

Compare SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE

What is the revenue of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE ?

The revenue of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE in 2022 is 354 k€.

Is SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE profitable?

Yes, SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE generated a net profit of 8 k€ in 2022.

Where is the headquarters of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE ?

The headquarters of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE is located in MALAY-LE-GRAND (89100), in the department Yonne.

Where to find the tax return of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE ?

The tax return of SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE 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 SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE operate?

SPMH - SOLUTION POUR LA MECANIQUE ET L'HYDRAULIQUE operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.