FINANCIERE DES SENTEURS : revenue, balance sheet and financial ratios

FINANCIERE DES SENTEURS is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-PAUL-TROIS-CHATEAUX (26130), this company of category ETI shows in 2024 a revenue of 1.3 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 - FINANCIERE DES SENTEURS (SIREN 828426494)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 1 260 448 € 1 393 600 € 1 017 400 € 1 098 710 € 918 410 € 580 263 € 107 802 €
Net income -1 714 752 € -10 139 133 € -2 003 295 € 1 333 650 € 1 323 064 € 2 250 091 € -107 515 €
EBITDA -16 877 € -15 538 € -161 521 € -105 059 € -172 143 € -108 039 € -403 173 €
Net margin -136.0% -727.5% -196.9% 121.4% 144.1% 387.8% -99.7%

Revenue and income statement

In 2024, FINANCIERE DES SENTEURS achieves revenue of 1.3 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +50.7%. Slight decline of -10% vs 2023. After deducting consumption (0 €), gross margin stands at 1.3 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 -17 k€, representing -1.3% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.7 M€ (-136.0% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 260 448 €

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

1 260 448 €

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

-16 877 €

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

-81 572 €

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

-1 714 752 €

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

-1.3%

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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 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

88.071%

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

52.193%

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

-146.406%

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

-8.81

Solvency indicators evolution
FINANCIERE DES SENTEURS

Sector positioning

Debt ratio
88.07 2024
2022
2023
2024
Q1: 0.0
Med: 3.99
Q3: 41.75
Average

In 2024, the debt ratio of FINANCIERE DES SENTEURS (88.07) 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
52.19% 2024
2022
2023
2024
Q1: 4.19%
Med: 38.81%
Q3: 76.4%
Good +10 pts over 3 years

In 2024, the financial autonomy of FINANCIERE DES SENTEURS (52.2%) 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
-8.81 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent

In 2024, the repayment capacity of FINANCIERE DES SENTEURS (-8.81) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 489.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

489.54

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

-11060.502

Liquidity indicators evolution
FINANCIERE DES SENTEURS

Sector positioning

Liquidity ratio
489.54 2024
2022
2023
2024
Q1: 138.7
Med: 312.74
Q3: 965.51
Good -18 pts over 3 years

In 2024, the liquidity ratio of FINANCIERE DES SENTEURS (489.54) 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
-11060.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Watch

In 2024, the interest coverage of FINANCIERE DES SENTEURS (-11060.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 217 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1185 days. Excellent situation: suppliers finance 968 days of the operating cycle (retail model). Overall, WCR represents 240 days of revenue, i.e. 840 k€ to permanently finance. Over 2018-2024, WCR increased by +940%, requiring additional financing.

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

840 303 €

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

217 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

1185 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

0 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

240 j

WCR and payment terms evolution
FINANCIERE DES SENTEURS

Positioning of FINANCIERE DES SENTEURS in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of FINANCIERE DES SENTEURS is estimated at 830 509 € (range 483 331€ - 918 342€). The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
483k€ 830k€ 918k€
830 509 € Range: 483 331€ - 918 342€
NAF 5 année 2024

Valuation method used

Revenue Multiple
1 260 448 € × 0.66x = 830 509 €
Range: 483 332€ - 918 342€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare FINANCIERE DES SENTEURS with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about FINANCIERE DES SENTEURS

What is the revenue of FINANCIERE DES SENTEURS ?

The revenue of FINANCIERE DES SENTEURS in 2024 is 1.3 M€.

Is FINANCIERE DES SENTEURS profitable?

FINANCIERE DES SENTEURS recorded a net loss in 2024.

Where is the headquarters of FINANCIERE DES SENTEURS ?

The headquarters of FINANCIERE DES SENTEURS is located in SAINT-PAUL-TROIS-CHATEAUX (26130), in the department Drome.

Where to find the tax return of FINANCIERE DES SENTEURS ?

The tax return of FINANCIERE DES SENTEURS 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 FINANCIERE DES SENTEURS operate?

FINANCIERE DES SENTEURS operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.