SIREN : 479785701
SEMAC is a French company founded 21 years ago, specialized in the sector Commerces de détail d'optique. Based in PARIS (75014), this company of category PME shows in 2019 a revenue of 197 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
| Indicador | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|
| Ingresos | 196 865 € | 198 790 € | 212 230 € | 226 769 € |
| Resultado neto | 24 276 € | 23 184 € | 12 955 € | 11 610 € |
| EBITDA | 30 540 € | 26 382 € | 19 752 € | 34 337 € |
| Margen neto | 12.3% | 11.7% | 6.1% | 5.1% |
In 2019, SEMAC achieves revenue of 197 k€. Activity remains stable over the period (CAGR: -4.6%). Slight decline of -1% vs 2018. After deducting consumption (69 k€), gross margin stands at 128 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 15.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 24 k€, i.e. 12.3% of revenue. This profit can be retained or distributed to shareholders.
196 865 €
128 099 €
30 540 €
29 906 €
24 276 €
15.5%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 76%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
16.885%
76.082%
12.475%
0.858
1.3%
In 2019, the debt ratio of SEMAC (16.89) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2019, the financial autonomy of SEMAC (76.1%) 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.
In 2019, the repayment capacity of SEMAC (0.86) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 129.44. 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 4.9x. Financial charges are adequately covered by operations.
129.445
4.938
In 2019, the liquidity ratio of SEMAC (129.44) 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.
In 2019, the interest coverage of SEMAC (4.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 106 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 86 days of revenue, i.e. 47 k€ to permanently finance. Over 2016-2019, WCR increased by +56%, requiring additional financing.
47 165 €
30 j
59 j
106 j
86 j
Based on 128 transactions of similar company sales in 2019, the value of SEMAC is estimated at 116 289 € (range 60 055€ - 232 538€). With an EBITDA of 30 540€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.46x (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.
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This estimate is based on the analysis of 128 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SEMAC with other companies in the same sector:
Voir toutes les statistiques du secteur Commerces de détail d'optique
The revenue of SEMAC in 2019 is 197 k€.
Yes, SEMAC generated a net profit of 24 k€ in 2019.
The headquarters of SEMAC is located in PARIS (75014), in the department Paris.
The tax return of SEMAC 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).
SEMAC operates in the sector Commerces de détail d'optique (NAF code 47.78A). See the 'Sector positioning' section above to compare the company with its competitors.