SARL C-TENDANCES : revenue, balance sheet and financial ratios

SARL C-TENDANCES is a French company founded 19 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in PIERREFITTE-SUR-SEINE (93380), this company of category PME shows in 2021 a revenue of 1.8 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 - SARL C-TENDANCES (SIREN 492053665)
Indicator 2024 2021 2020 2019 2018 2017 2016
Revenue N/C 1 780 862 € 1 407 997 € 917 277 € 781 342 € 603 028 € 503 348 €
Net income 33 812 € 135 895 € 87 276 € 19 598 € 14 011 € 13 978 € 5 128 €
EBITDA N/C 178 176 € 122 775 € 34 802 € 15 454 € 24 646 € -1 088 €
Net margin N/C 7.6% 6.2% 2.1% 1.8% 2.3% 1.0%

Revenue and income statement

In 2024, SARL C-TENDANCES generates positive net income of 34 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 5 k€ -> 34 k€.

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

33 812 €

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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

35.562%

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

40.685%

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

30.1%

Solvency indicators evolution
SARL C-TENDANCES

Sector positioning

Debt ratio
35.56 2024
2020
2021
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Average -19 pts over 3 years

In 2024, the debt ratio of SARL C-TENDANCES (35.56) 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
40.69% 2024
2020
2021
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Good +17 pts over 3 years

In 2024, the financial autonomy of SARL C-TENDANCES (40.7%) 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
1.96 years 2021
2020
2021
Q1: 0.0 years
Med: 0.69 years
Q3: 3.2 years
Average -12 pts over 2 years

In 2021, the repayment capacity of SARL C-TENDANCES (1.96) 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 208.82. 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

208.816

Liquidity indicators evolution
SARL C-TENDANCES

Sector positioning

Liquidity ratio
208.82 2024
2020
2021
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Average -17 pts over 3 years

In 2024, the liquidity ratio of SARL C-TENDANCES (208.82) 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
1.66x 2021
2020
2021
Q1: 0.0x
Med: 0.3x
Q3: 2.69x
Good

In 2021, the interest coverage of SARL C-TENDANCES (1.7x) 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.

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

0 €

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

0 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

0 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 and payment terms evolution
SARL C-TENDANCES

Positioning of SARL C-TENDANCES in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SARL C-TENDANCES is estimated at 110 552 € (range 55 599€ - 202 705€). 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
68 tx
55k€ 110k€ 202k€
110 552 € Range: 55 599€ - 202 705€
NAF 5 année 2024

Valuation method used

Net Income Multiple
33 812 € × 3.3x = 110 553 €
Range: 55 600€ - 202 705€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SARL C-TENDANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SARL C-TENDANCES

What is the revenue of SARL C-TENDANCES ?

The revenue of SARL C-TENDANCES in 2021 is 1.8 M€.

Is SARL C-TENDANCES profitable?

Yes, SARL C-TENDANCES generated a net profit of 34 k€ in 2024.

Where is the headquarters of SARL C-TENDANCES ?

The headquarters of SARL C-TENDANCES is located in PIERREFITTE-SUR-SEINE (93380), in the department Seine-Saint-Denis.

Where to find the tax return of SARL C-TENDANCES ?

The tax return of SARL C-TENDANCES 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 SARL C-TENDANCES operate?

SARL C-TENDANCES operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.