SARL CERTITUDE : revenue, balance sheet and financial ratios

SARL CERTITUDE is a French company founded 24 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in SAINT-HERBLAIN (44800), this company of category PME shows in 2025 a revenue of 2.5 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 CERTITUDE (SIREN 440904266)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 2 531 445 € 2 599 659 € 2 757 772 € 2 165 180 € 2 098 973 € 3 033 294 € 2 877 924 € 2 728 596 € 2 597 417 €
Net income -46 709 € -46 740 € 62 896 € 110 992 € -62 488 € 5 199 € 4 199 € 7 € 6 484 €
EBITDA -28 265 € -25 874 € 104 459 € 205 636 € 35 313 € 120 980 € 126 358 € 128 390 € 147 451 €
Net margin -1.8% -1.8% 2.3% 5.1% -3.0% 0.2% 0.1% 0.0% 0.2%

Revenue and income statement

In 2025, SARL CERTITUDE achieves revenue of 2.5 M€. Activity remains stable over the period (CAGR: -0.3%). Slight decline of -3% vs 2024. After deducting consumption (1.3 M€), gross margin stands at 1.2 M€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -28 k€, representing -1.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -47 k€ (-1.8% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 531 445 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 184 957 €

EBITDA (2025) ?
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

-28 265 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-30 153 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-46 709 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.1%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

91.543%

Financial autonomy (2025) ?
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

28.469%

Cash flow / Revenue (2025) ?
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

-1.599%

Repayment capacity (2025) ?
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

-5.582

Asset age ratio (2025) ?
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

3.3%

Solvency indicators evolution
SARL CERTITUDE

Sector positioning

Debt ratio
91.54 2025
2023
2024
2025
Q1: 2.38
Med: 23.1
Q3: 81.62
Average +9 pts over 3 years

In 2025, the debt ratio of SARL CERTITUDE (91.54) 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
28.47% 2025
2023
2024
2025
Q1: 13.16%
Med: 41.83%
Q3: 65.16%
Average -14 pts over 3 years

In 2025, the financial autonomy of SARL CERTITUDE (28.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-5.58 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.4 years
Q3: 2.84 years
Excellent -51 pts over 3 years

In 2025, the repayment capacity of SARL CERTITUDE (-5.58) 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 297.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

297.89

Interest coverage (2025) ?
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

-43.358

Liquidity indicators evolution
SARL CERTITUDE

Sector positioning

Liquidity ratio
297.89 2025
2023
2024
2025
Q1: 124.91
Med: 218.23
Q3: 398.1
Good +10 pts over 3 years

In 2025, the liquidity ratio of SARL CERTITUDE (297.89) 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
-43.36x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.38x
Q3: 7.12x
Watch -50 pts over 3 years

In 2025, the interest coverage of SARL CERTITUDE (-43.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Excellent situation: suppliers finance 37 days of the operating cycle (retail model). Inventory turnover is 91 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 121 days of revenue, i.e. 852 k€ to permanently finance. Over 2017-2025, WCR increased by +50%, requiring additional financing.

Operating WCR (2025) ?
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

851 679 €

Customer credit (2025) ?
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 (2025) ?
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

37 j

Inventory turnover (2025) ?
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

91 j

WCR in days of revenue (2025) ?
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

121 j

WCR and payment terms evolution
SARL CERTITUDE

Positioning of SARL CERTITUDE in its sector

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

Valuation estimate

Based on 51 transactions of similar company sales in 2025, the value of SARL CERTITUDE is estimated at 428 945 € (range 252 120€ - 1 738 050€). The price/revenue ratio is 0.17x (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 2025
51 tx
252k€ 428k€ 1738k€
428 945 € Range: 252 120€ - 1 738 050€
NAF 5 année 2025

Valuation method used

Revenue Multiple
2 531 445 € × 0.17x = 428 945 €
Range: 252 121€ - 1 738 051€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 51 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 CERTITUDE 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 CERTITUDE

What is the revenue of SARL CERTITUDE ?

The revenue of SARL CERTITUDE in 2025 is 2.5 M€.

Is SARL CERTITUDE profitable?

SARL CERTITUDE recorded a net loss in 2025.

Where is the headquarters of SARL CERTITUDE ?

The headquarters of SARL CERTITUDE is located in SAINT-HERBLAIN (44800), in the department Loire-Atlantique.

Where to find the tax return of SARL CERTITUDE ?

The tax return of SARL CERTITUDE 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 CERTITUDE operate?

SARL CERTITUDE 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.