DECORATION DE SOUSA FRERES : revenue, balance sheet and financial ratios

DECORATION DE SOUSA FRERES is a French company founded 29 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in VILLENEUVE-SAINT-GEORGES (94190), this company of category ETI shows in 2024 a revenue of 51.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - DECORATION DE SOUSA FRERES (SIREN 409846904)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 51 500 655 € 44 557 177 € 49 201 512 € 50 624 268 € 40 985 320 € 59 969 968 € 53 018 830 € 52 203 390 € 54 671 718 €
Net income 721 067 € 1 273 684 € 1 153 348 € 1 002 721 € 895 472 € 1 298 523 € 1 848 764 € 1 895 979 € 1 885 308 €
EBITDA 295 457 € 793 619 € 1 072 064 € 1 141 363 € 942 411 € 1 372 525 € 1 929 660 € 2 097 608 € 1 747 838 €
Net margin 1.4% 2.9% 2.3% 2.0% 2.2% 2.2% 3.5% 3.6% 3.4%

Revenue and income statement

In 2024, DECORATION DE SOUSA FRERES achieves revenue of 51.5 M€. Activity remains stable over the period (CAGR: -0.7%). Vs 2023, growth of +16% (44.6 M€ -> 51.5 M€). After deducting consumption (15.9 M€), gross margin stands at 35.6 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 295 k€, representing 0.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 721 k€, i.e. 1.4% 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

51 500 655 €

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

35 639 436 €

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

295 457 €

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

440 988 €

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

721 067 €

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

0.6%

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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 10%. 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 31%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 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 (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

10.199%

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

31.318%

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

2.426%

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

2.594

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

57.2%

Solvency indicators evolution
DECORATION DE SOUSA FRERES

Sector positioning

Debt ratio
10.2 2024
2022
2023
2024
Q1: 0.1
Med: 10.87
Q3: 41.68
Good -8 pts over 3 years

In 2024, the debt ratio of DECORATION DE SOUSA FRERES (10.20) 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
31.32% 2024
2022
2023
2024
Q1: 4.85%
Med: 31.3%
Q3: 55.52%
Good

In 2024, the financial autonomy of DECORATION DE SOUSA FRERES (31.3%) 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
2.59 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.77 years
Average

In 2024, the repayment capacity of DECORATION DE SOUSA FRERES (2.59) 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 151.50. 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 12.6x. 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

151.505

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

12.56

Liquidity indicators evolution
DECORATION DE SOUSA FRERES

Sector positioning

Liquidity ratio
151.5 2024
2022
2023
2024
Q1: 141.41
Med: 207.71
Q3: 324.54
Average -7 pts over 3 years

In 2024, the liquidity ratio of DECORATION DE SOUSA FRERES (151.50) 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
12.56x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.55x
Excellent

In 2024, the interest coverage of DECORATION DE SOUSA FRERES (12.6x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 61 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 277 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 126 days of revenue, i.e. 18.0 M€ to permanently finance. Notable WCR improvement over the period (-35%), freeing up cash.

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

17 992 269 €

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

26 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

61 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

277 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

126 j

WCR and payment terms evolution
DECORATION DE SOUSA FRERES

Positioning of DECORATION DE SOUSA FRERES in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of DECORATION DE SOUSA FRERES is estimated at 3 636 545 € (range 1 563 014€ - 6 470 316€). With an EBITDA of 295 457€, the sector multiple of 2.7x is applied. The price/revenue ratio is 0.18x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
88 tx
1563k€ 3636k€ 6470k€
3 636 545 € Range: 1 563 014€ - 6 470 316€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
295 457 € × 2.7x
Estimation 801 916 €
242 771€ - 1 387 903€
Revenue Multiple 30%
51 500 655 € × 0.18x
Estimation 9 355 691 €
4 304 785€ - 16 532 309€
Net Income Multiple 20%
721 067 € × 3.0x
Estimation 2 144 399 €
750 967€ - 4 083 363€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare DECORATION DE SOUSA FRERES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about DECORATION DE SOUSA FRERES

What is the revenue of DECORATION DE SOUSA FRERES ?

The revenue of DECORATION DE SOUSA FRERES in 2024 is 51.5 M€.

Is DECORATION DE SOUSA FRERES profitable?

Yes, DECORATION DE SOUSA FRERES generated a net profit of 721 k€ in 2024.

Where is the headquarters of DECORATION DE SOUSA FRERES ?

The headquarters of DECORATION DE SOUSA FRERES is located in VILLENEUVE-SAINT-GEORGES (94190), in the department Val-de-Marne.

Where to find the tax return of DECORATION DE SOUSA FRERES ?

The tax return of DECORATION DE SOUSA FRERES 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 DECORATION DE SOUSA FRERES operate?

DECORATION DE SOUSA FRERES operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.