CITYA SAINT DENIS : revenue, balance sheet and financial ratios

CITYA SAINT DENIS is a French company founded 15 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAINT-DENIS (97400), this company of category ETI shows in 2025 a revenue of 3.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - CITYA SAINT DENIS (SIREN 524247053)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 3 497 005 € 4 114 920 € 4 385 068 € 4 738 759 € 4 921 946 € 5 010 849 € 4 558 930 € 4 811 691 € 4 592 420 € 3 818 659 €
Net income 544 147 € 1 025 157 € 1 019 550 € 1 146 467 € 1 094 172 € 1 132 001 € 922 910 € 705 615 € 726 637 € 688 270 €
EBITDA 757 611 € 1 393 899 € 1 399 262 € 1 600 336 € 1 637 626 € 1 501 750 € 1 370 450 € 1 018 430 € 1 073 789 € 1 070 531 €
Net margin 15.6% 24.9% 23.3% 24.2% 22.2% 22.6% 20.2% 14.7% 15.8% 18.0%

Revenue and income statement

In 2025, CITYA SAINT DENIS achieves revenue of 3.5 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -15% vs 2024. After deducting consumption (0 €), gross margin stands at 3.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 758 k€, representing 21.7% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -46%, reducing margin by 12.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 544 k€, i.e. 15.6% 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

3 497 005 €

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

3 497 005 €

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

757 611 €

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

698 945 €

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

544 147 €

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

21.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.6% 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

34.667%

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

39.726%

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

16.59%

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

2.322

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

8.9%

Solvency indicators evolution
CITYA SAINT DENIS

Sector positioning

Debt ratio
34.67 2025
2023
2024
2025
Q1: 0.0
Med: 8.6
Q3: 104.1
Average

In 2025, the debt ratio of CITYA SAINT DENIS (34.67) 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
39.73% 2025
2023
2024
2025
Q1: 4.51%
Med: 47.13%
Q3: 86.22%
Average

In 2025, the financial autonomy of CITYA SAINT DENIS (39.7%) 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
2.32 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 1.02 years
Q3: 9.04 years
Average

In 2025, the repayment capacity of CITYA SAINT DENIS (2.32) 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 99.83. 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 4.4x. Financial charges are adequately covered by operations.

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

99.827

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

4.432

Liquidity indicators evolution
CITYA SAINT DENIS

Sector positioning

Liquidity ratio
99.83 2025
2023
2024
2025
Q1: 94.87
Med: 386.44
Q3: 1925.44
Average

In 2025, the liquidity ratio of CITYA SAINT DENIS (99.83) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
4.43x 2025
2023
2024
2025
Q1: -0.09x
Med: 0.0x
Q3: 12.18x
Good +6 pts over 3 years

In 2025, the interest coverage of CITYA SAINT DENIS (4.4x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 15 days. WCR is negative (-168 days): operations structurally generate cash. Over 2016-2025, WCR increased by +31%, requiring additional financing.

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

-1 636 808 €

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

2 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

17 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

-168 j

WCR and payment terms evolution
CITYA SAINT DENIS

Positioning of CITYA SAINT DENIS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 117 transactions of similar company sales in 2025, the value of CITYA SAINT DENIS is estimated at 2 483 011 € (range 1 253 414€ - 6 412 177€). With an EBITDA of 757 611€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.92x (in line with sector norms). 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.

Estimated enterprise value 2025
117 transactions
1253k€ 2483k€ 6412k€
2 483 011 € Range: 1 253 414€ - 6 412 177€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
757 611 € × 2.7x
Estimation 2 030 531 €
1 327 732€ - 5 934 164€
Revenue Multiple 30%
3 497 005 € × 0.92x
Estimation 3 211 323 €
1 508 069€ - 7 573 206€
Net Income Multiple 20%
544 147 € × 4.6x
Estimation 2 521 746 €
685 638€ - 5 865 668€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Location de terrains et d'autres biens immobiliers)

Compare CITYA SAINT DENIS with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about CITYA SAINT DENIS

What is the revenue of CITYA SAINT DENIS ?

The revenue of CITYA SAINT DENIS in 2025 is 3.5 M€.

Is CITYA SAINT DENIS profitable?

Yes, CITYA SAINT DENIS generated a net profit of 544 k€ in 2025.

Where is the headquarters of CITYA SAINT DENIS ?

The headquarters of CITYA SAINT DENIS is located in SAINT-DENIS (97400), in the department La Reunion.

Where to find the tax return of CITYA SAINT DENIS ?

The tax return of CITYA SAINT DENIS 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 CITYA SAINT DENIS operate?

CITYA SAINT DENIS operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.