DEVELOPPEMENT ET REALISATIONS : revenue, balance sheet and financial ratios

DEVELOPPEMENT ET REALISATIONS is a French company founded 27 years ago, specialized in the sector Promotion immobilière de logements. Based in PARIS (75012), this company of category ETI shows in 2023 a revenue of 16.9 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 - DEVELOPPEMENT ET REALISATIONS (SIREN 420951840)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 16 936 499 € 12 904 071 € 9 142 484 € 10 079 048 € 20 717 423 € 12 737 073 € 15 376 235 € 73 543 €
Net income 706 269 € 507 687 € 140 872 € 472 829 € 679 557 € 744 898 € 861 031 € -416 128 €
EBITDA 1 000 185 € 711 483 € 247 828 € 719 721 € 1 435 687 € 1 139 154 € 721 142 € -389 088 €
Net margin 4.2% 3.9% 1.5% 4.7% 3.3% 5.8% 5.6% -565.8%

Revenue and income statement

In 2023, DEVELOPPEMENT ET REALISATIONS achieves revenue of 16.9 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +117.5%. Vs 2022, growth of +31% (12.9 M€ -> 16.9 M€). After deducting consumption (0 €), gross margin stands at 16.9 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 1.0 M€, representing 5.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 706 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

16 936 499 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

16 936 499 €

EBITDA (2023) ?
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

1 000 185 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

995 186 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

706 269 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.9%

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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 87%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

87.022%

Financial autonomy (2023) ?
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

17.695%

Cash flow / Revenue (2023) ?
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

4.2%

Repayment capacity (2023) ?
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

0.004

Asset age ratio (2023) ?
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

80.0%

Solvency indicators evolution
DEVELOPPEMENT ET REALISATIONS

Sector positioning

Debt ratio
87.02 2023
2021
2022
2023
Q1: 0.0
Med: 5.81
Q3: 124.18
Average -8 pts over 3 years

In 2023, the debt ratio of DEVELOPPEMENT ET REALISAT... (87.02) 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
17.7% 2023
2021
2022
2023
Q1: 0.0%
Med: 14.0%
Q3: 54.07%
Good +18 pts over 3 years

In 2023, the financial autonomy of DEVELOPPEMENT ET REALISAT... (17.7%) 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
0.0 years 2023
2021
2022
2023
Q1: -4.46 years
Med: 0.0 years
Q3: 1.58 years
Average -25 pts over 3 years

In 2023, the repayment capacity of DEVELOPPEMENT ET REALISAT... (0.00) 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 480.02. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

480.017

Interest coverage (2023) ?
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

0.126

Liquidity indicators evolution
DEVELOPPEMENT ET REALISATIONS

Sector positioning

Liquidity ratio
480.02 2023
2021
2022
2023
Q1: 141.01
Med: 351.89
Q3: 1123.94
Good

In 2023, the liquidity ratio of DEVELOPPEMENT ET REALISAT... (480.02) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.13x 2023
2021
2022
2023
Q1: -7.83x
Med: 0.0x
Q3: 3.21x
Good -24 pts over 3 years

In 2023, the interest coverage of DEVELOPPEMENT ET REALISAT... (0.1x) 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: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 484 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 202 days of revenue, i.e. 9.5 M€ to permanently finance.

Operating WCR (2023) ?
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

9 497 142 €

Customer credit (2023) ?
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

42 j

Supplier credit (2023) ?
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

38 j

Inventory turnover (2023) ?
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

484 j

WCR in days of revenue (2023) ?
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

202 j

WCR and payment terms evolution
DEVELOPPEMENT ET REALISATIONS

Positioning of DEVELOPPEMENT ET REALISATIONS in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of DEVELOPPEMENT ET REALISATIONS is estimated at 2 254 964 € (range 821 396€ - 5 934 838€). With an EBITDA of 1 000 185€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.28x (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 2023
80 tx
821k€ 2254k€ 5934k€
2 254 964 € Range: 821 396€ - 5 934 838€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
1 000 185 € × 1.0x
Estimation 1 003 552 €
414 416€ - 3 052 248€
Revenue Multiple 30%
16 936 499 € × 0.28x
Estimation 4 738 176 €
1 703 796€ - 11 653 266€
Net Income Multiple 20%
706 269 € × 2.3x
Estimation 1 658 676 €
515 251€ - 4 563 674€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare DEVELOPPEMENT ET REALISATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about DEVELOPPEMENT ET REALISATIONS

What is the revenue of DEVELOPPEMENT ET REALISATIONS ?

The revenue of DEVELOPPEMENT ET REALISATIONS in 2023 is 16.9 M€.

Is DEVELOPPEMENT ET REALISATIONS profitable?

Yes, DEVELOPPEMENT ET REALISATIONS generated a net profit of 706 k€ in 2023.

Where is the headquarters of DEVELOPPEMENT ET REALISATIONS ?

The headquarters of DEVELOPPEMENT ET REALISATIONS is located in PARIS (75012), in the department Paris.

Where to find the tax return of DEVELOPPEMENT ET REALISATIONS ?

The tax return of DEVELOPPEMENT ET REALISATIONS 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 DEVELOPPEMENT ET REALISATIONS operate?

DEVELOPPEMENT ET REALISATIONS operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.