SARL SERCAN ENTREPRISE : revenue, balance sheet and financial ratios

SARL SERCAN ENTREPRISE is a French company founded 30 years ago, specialized in the sector Construction de maisons individuelles. Based in NUITS-SAINT-GEORGES (21700), this company of category PME shows in 2022 a revenue of 43 k€. 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 SERCAN ENTREPRISE (SIREN 403695059)
Indicator 2023 2022 2021 2016
Revenue N/C 42 964 € 457 403 € 1 449 920 €
Net income -17 610 € -137 607 € 124 062 € -26 142 €
EBITDA -16 786 € -77 126 € 96 098 € 7 113 €
Net margin N/C -320.3% 27.1% -1.8%

Revenue and income statement

In 2023, SARL SERCAN ENTREPRISE records a net loss of 18 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2023) ?
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

-16 786 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-17 610 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-17 610 €

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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 -125%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches -98%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-125.264%

Financial autonomy (2023) ?
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

-97.93%

Repayment capacity (2023) ?
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

-5.987

Asset age ratio (2023) ?
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

0.9%

Solvency indicators evolution
SARL SERCAN ENTREPRISE

Sector positioning

Debt ratio
-125.26 2023
2021
2022
2023
Q1: 0.0
Med: 12.08
Q3: 55.11
Excellent -50 pts over 3 years

In 2023, the debt ratio of SARL SERCAN ENTREPRISE (-125.26) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-97.93% 2023
2021
2022
2023
Q1: 5.38%
Med: 23.42%
Q3: 45.31%
Watch -34 pts over 3 years

In 2023, the financial autonomy of SARL SERCAN ENTREPRISE (-97.9%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-5.99 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.0 years
Excellent -34 pts over 3 years

In 2023, the repayment capacity of SARL SERCAN ENTREPRISE (-5.99) 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 131.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

131.52

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SARL SERCAN ENTREPRISE

Sector positioning

Liquidity ratio
131.52 2023
2021
2022
2023
Q1: 124.74
Med: 178.67
Q3: 285.81
Average -36 pts over 3 years

In 2023, the liquidity ratio of SARL SERCAN ENTREPRISE (131.52) 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
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 1.58x
Average -36 pts over 3 years

In 2023, the interest coverage of SARL SERCAN ENTREPRISE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 789 days. Excellent situation: suppliers finance 789 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

789 j

Inventory turnover (2023) ?
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 SERCAN ENTREPRISE

Positioning of SARL SERCAN ENTREPRISE in its sector

Comparison with sector Construction de maisons individuelles

Similar companies (Construction de maisons individuelles)

Compare SARL SERCAN ENTREPRISE with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about SARL SERCAN ENTREPRISE

What is the revenue of SARL SERCAN ENTREPRISE ?

The revenue of SARL SERCAN ENTREPRISE in 2022 is 43 k€.

Is SARL SERCAN ENTREPRISE profitable?

SARL SERCAN ENTREPRISE recorded a net loss in 2023.

Where is the headquarters of SARL SERCAN ENTREPRISE ?

The headquarters of SARL SERCAN ENTREPRISE is located in NUITS-SAINT-GEORGES (21700), in the department Cote-d'Or.

Where to find the tax return of SARL SERCAN ENTREPRISE ?

The tax return of SARL SERCAN ENTREPRISE 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 SERCAN ENTREPRISE operate?

SARL SERCAN ENTREPRISE operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.