FINANCIERE SERALL : revenue, balance sheet and financial ratios

FINANCIERE SERALL is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LAGARRIGUE (81090), this company of category PME shows in 2022 a revenue of 114 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - FINANCIERE SERALL (SIREN 533862298)
Indicator 2022 2021 2020 2018 2017 2016
Revenue 113 947 € 102 082 € N/C N/C 181 883 € 196 147 €
Net income -483 275 € 326 603 € 0 € 0 € 27 366 € 45 023 €
EBITDA 41 326 € -26 151 € N/C N/C 106 244 € 113 350 €
Net margin -424.1% 319.9% N/C N/C 15.0% 23.0%

Revenue and income statement

In 2022, FINANCIERE SERALL achieves revenue of 114 k€. Revenue is declining over the period 2016-2022 (CAGR: -8.7%). Vs 2021, growth of +12% (102 k€ -> 114 k€). After deducting consumption (0 €), gross margin stands at 114 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 41 k€, representing 36.3% of revenue. Positive scissor effect: EBITDA margin improves by +61.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -483 k€ (-424.1% of revenue), which will impact equity.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

113 947 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

113 947 €

EBITDA (2022) ?
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

41 326 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

20 621 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-483 275 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

36.3%

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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 907%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

906.669%

Financial autonomy (2022) ?
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

80.563%

Cash flow / Revenue (2022) ?
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

-405.954%

Repayment capacity (2022) ?
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

-1.212

Asset age ratio (2022) ?
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

40.9%

Solvency indicators evolution
FINANCIERE SERALL

Sector positioning

Debt ratio
906.67 2022
2020
2021
2022
Q1: -73.35
Med: 11.45
Q3: 181.22
Average

In 2022, the debt ratio of FINANCIERE SERALL (906.67) 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
80.56% 2022
2020
2021
2022
Q1: 1.96%
Med: 38.52%
Q3: 82.92%
Good

In 2022, the financial autonomy of FINANCIERE SERALL (80.6%) 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
-1.21 years 2022
2021
2022
Q1: -0.01 years
Med: 0.67 years
Q3: 10.4 years
Excellent -29 pts over 2 years

In 2022, the repayment capacity of FINANCIERE SERALL (-1.21) 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 327.42. 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 1180.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2022) ?
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

327.423

Interest coverage (2022) ?
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

1180.342

Liquidity indicators evolution
FINANCIERE SERALL

Sector positioning

Liquidity ratio
327.42 2022
2020
2021
2022
Q1: 88.16
Med: 270.18
Q3: 1094.81
Good +7 pts over 3 years

In 2022, the liquidity ratio of FINANCIERE SERALL (327.42) 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
1180.34x 2022
2021
2022
Q1: 0.0x
Med: 0.0x
Q3: 13.79x
Excellent +50 pts over 2 years

In 2022, the interest coverage of FINANCIERE SERALL (1180.3x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 459 days of revenue, i.e. 145 k€ to permanently finance. Over 2016-2022, WCR increased by +843%, requiring additional financing.

Operating WCR (2022) ?
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

145 439 €

Customer credit (2022) ?
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

28 j

Supplier credit (2022) ?
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

44 j

Inventory turnover (2022) ?
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 (2022) ?
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

459 j

WCR and payment terms evolution
FINANCIERE SERALL

Positioning of FINANCIERE SERALL in its sector

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

Valuation estimate

Based on 241 transactions of similar company sales in 2022, the value of FINANCIERE SERALL is estimated at 113 321 € (range 47 642€ - 270 108€). With an EBITDA of 41 326€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.68x (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 2022
241 transactions
47k€ 113k€ 270k€
113 321 € Range: 47 642€ - 270 108€
NAF 5 année 2022

Valuation detail by method

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EBITDA Multiple 50%
41 326 € × 3.3x
Estimation 135 155 €
55 344€ - 300 615€
Revenue Multiple 30%
113 947 € × 0.68x
Estimation 76 932 €
34 808€ - 219 266€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 241 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 FINANCIERE SERALL 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 FINANCIERE SERALL

What is the revenue of FINANCIERE SERALL ?

The revenue of FINANCIERE SERALL in 2022 is 114 k€.

Is FINANCIERE SERALL profitable?

FINANCIERE SERALL recorded a net loss in 2022.

Where is the headquarters of FINANCIERE SERALL ?

The headquarters of FINANCIERE SERALL is located in LAGARRIGUE (81090), in the department Tarn.

Where to find the tax return of FINANCIERE SERALL ?

The tax return of FINANCIERE SERALL 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 SERALL operate?

FINANCIERE SERALL 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.