DEVELOPPEMENTS TRANSFRONTALIERS : revenue, balance sheet and financial ratios

DEVELOPPEMENTS TRANSFRONTALIERS is a French company founded 32 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in LYON 6EME (69006), this company of category PME shows in 2023 a revenue of 4.7 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 - DEVELOPPEMENTS TRANSFRONTALIERS (SIREN 394347165)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 652 053 € 127 114 € 131 492 € 199 498 € 187 425 € 187 966 € 203 009 € 339 573 €
Net income -160 984 € -918 699 € -1 058 204 € -636 659 € -759 057 € -895 375 € -766 182 € -512 169 €
EBITDA -13 269 600 € -623 371 € -818 608 € -419 027 € -357 920 € -199 909 € -412 934 € -335 891 €
Net margin -3.5% -722.7% -804.8% -319.1% -405.0% -476.3% -377.4% -150.8%

Revenue and income statement

In 2023, DEVELOPPEMENTS TRANSFRONTALIERS achieves revenue of 4.7 M€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +45.3%. Vs 2022, growth of +3560% (127 k€ -> 4.7 M€). After deducting consumption (0 €), gross margin stands at 4.7 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 -13.3 M€, representing -285.2% of revenue. Positive scissor effect: EBITDA margin improves by +205.2 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -161 k€ (-3.5% of revenue), which will impact equity.

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

4 652 053 €

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

4 652 053 €

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

-13 269 600 €

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

-8 891 781 €

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

-160 984 €

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

-285.2%

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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 230%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory.

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

230.291%

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

30.062%

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

-192.287%

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

-0.336

Solvency indicators evolution
DEVELOPPEMENTS TRANSFRONTALIERS

Sector positioning

Debt ratio
230.29 2023
2021
2022
2023
Q1: 0.0
Med: 11.85
Q3: 222.35
Average

In 2023, the debt ratio of DEVELOPPEMENTS TRANSFRONT... (230.29) 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
30.06% 2023
2021
2022
2023
Q1: 0.0%
Med: 17.0%
Q3: 60.15%
Good +19 pts over 3 years

In 2023, the financial autonomy of DEVELOPPEMENTS TRANSFRONT... (30.1%) 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
-0.34 years 2023
2021
2022
2023
Q1: -7.1 years
Med: 0.0 years
Q3: 2.61 years
Good +24 pts over 3 years

In 2023, the repayment capacity of DEVELOPPEMENTS TRANSFRONT... (-0.34) 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 14092.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

14092.994

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

-3.452

Liquidity indicators evolution
DEVELOPPEMENTS TRANSFRONTALIERS

Sector positioning

Liquidity ratio
14092.99 2023
2021
2022
2023
Q1: 160.06
Med: 580.5
Q3: 3257.22
Excellent +5 pts over 3 years

In 2023, the liquidity ratio of DEVELOPPEMENTS TRANSFRONT... (14092.99) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-3.45x 2023
2021
2022
2023
Q1: -5.83x
Med: 0.0x
Q3: 5.4x
Average +10 pts over 3 years

In 2023, the interest coverage of DEVELOPPEMENTS TRANSFRONT... (-3.5x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 67 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Overall, WCR represents 2 days of revenue, i.e. 25 k€ to permanently finance. Notable WCR improvement over the period (-100%), freeing up cash.

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

25 354 €

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

0 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

67 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

0 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

2 j

WCR and payment terms evolution
DEVELOPPEMENTS TRANSFRONTALIERS

Positioning of DEVELOPPEMENTS TRANSFRONTALIERS in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 3 717 332€ to 5 691 546€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
3717k€ 5093k€ 5691k€
5 093 691 € Range: 3 717 332€ - 5 691 546€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Activités des marchands de biens immobiliers)

Compare DEVELOPPEMENTS TRANSFRONTALIERS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about DEVELOPPEMENTS TRANSFRONTALIERS

What is the revenue of DEVELOPPEMENTS TRANSFRONTALIERS ?

The revenue of DEVELOPPEMENTS TRANSFRONTALIERS in 2023 is 4.7 M€.

Is DEVELOPPEMENTS TRANSFRONTALIERS profitable?

DEVELOPPEMENTS TRANSFRONTALIERS recorded a net loss in 2023.

Where is the headquarters of DEVELOPPEMENTS TRANSFRONTALIERS ?

The headquarters of DEVELOPPEMENTS TRANSFRONTALIERS is located in LYON 6EME (69006), in the department Rhone.

Where to find the tax return of DEVELOPPEMENTS TRANSFRONTALIERS ?

The tax return of DEVELOPPEMENTS TRANSFRONTALIERS 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 DEVELOPPEMENTS TRANSFRONTALIERS operate?

DEVELOPPEMENTS TRANSFRONTALIERS operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.