SARL FERNANDES : revenue, balance sheet and financial ratios

SARL FERNANDES is a French company founded 32 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in DESERTINES (03630), this company of category PME shows in 2025 a revenue of 5.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SARL FERNANDES (SIREN 393660451)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 635 413 € 4 549 070 € 6 237 195 € 5 185 367 € 3 919 868 € 2 981 542 € 3 442 653 € 3 300 195 € 3 435 331 € 2 678 623 €
Net income 110 845 € 244 831 € 114 147 € 505 286 € 150 001 € 82 212 € 150 000 € 206 074 € 125 740 € 10 575 €
EBITDA 162 374 € 223 949 € 383 520 € 809 050 € 286 646 € 81 030 € 153 664 € 178 476 € 132 878 € -75 438 €
Net margin 2.0% 5.4% 1.8% 9.7% 3.8% 2.8% 4.4% 6.2% 3.7% 0.4%

Revenue and income statement

In 2025, SARL FERNANDES achieves revenue of 5.6 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +8.6%. Vs 2024, growth of +24% (4.5 M€ -> 5.6 M€). After deducting consumption (1.2 M€), gross margin stands at 4.4 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 162 k€, representing 2.9% of revenue. Warning negative scissor effect: despite revenue change (+24%), EBITDA varies by -27%, reducing margin by 2.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 111 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

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

5 635 413 €

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

4 416 950 €

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

162 374 €

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

96 858 €

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

110 845 €

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

2.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

47.066%

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

26.825%

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

2.392%

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

2.784

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

15.3%

Solvency indicators evolution
SARL FERNANDES

Sector positioning

Debt ratio
47.07 2025
2023
2024
2025
Q1: 5.42
Med: 20.64
Q3: 51.81
Average

In 2025, the debt ratio of SARL FERNANDES (47.07) 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
26.82% 2025
2023
2024
2025
Q1: 23.2%
Med: 42.4%
Q3: 60.31%
Average -25 pts over 3 years

In 2025, the financial autonomy of SARL FERNANDES (26.8%) 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
2.78 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.43 years
Q3: 1.31 years
Watch

In 2025, the repayment capacity of SARL FERNANDES (2.78) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 135.27. 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 3.5x. Financial charges are adequately covered by operations.

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

135.27

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

3.502

Liquidity indicators evolution
SARL FERNANDES

Sector positioning

Liquidity ratio
135.27 2025
2023
2024
2025
Q1: 150.74
Med: 211.84
Q3: 324.32
Watch -31 pts over 3 years

In 2025, the liquidity ratio of SARL FERNANDES (135.27) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
3.5x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.8x
Q3: 3.53x
Good

In 2025, the interest coverage of SARL FERNANDES (3.5x) 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. Average customer payment term: 90 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 93 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 100 days of revenue, i.e. 1.6 M€ to permanently finance. Over 2016-2025, WCR increased by +94%, 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

1 569 406 €

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

90 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

93 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

5 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

100 j

WCR and payment terms evolution
SARL FERNANDES

Positioning of SARL FERNANDES in its sector

Comparison with sector Travaux de maçonnerie générale et gros œuvre de bâtiment

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 313 911€ to 1 070 711€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
313k€ 409k€ 1070k€
409 781 € Range: 313 911€ - 1 070 711€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Travaux de maçonnerie générale et gros œuvre de bâtiment)

Compare SARL FERNANDES with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment

Frequently asked questions about SARL FERNANDES

What is the revenue of SARL FERNANDES ?

The revenue of SARL FERNANDES in 2025 is 5.6 M€.

Is SARL FERNANDES profitable?

Yes, SARL FERNANDES generated a net profit of 111 k€ in 2025.

Where is the headquarters of SARL FERNANDES ?

The headquarters of SARL FERNANDES is located in DESERTINES (03630), in the department Allier.

Where to find the tax return of SARL FERNANDES ?

The tax return of SARL FERNANDES 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 FERNANDES operate?

SARL FERNANDES operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.