SARL TENDANCES DECO : revenue, balance sheet and financial ratios

SARL TENDANCES DECO is a French company founded 25 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in BAYONNE (64100), this company of category PME shows in 2023 a revenue of 1.4 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 TENDANCES DECO (SIREN 435227103)
Indicator 2023 2022 2021 2020 2019 2017 2016
Revenue 1 350 776 € 2 202 429 € 2 664 813 € 1 495 447 € 741 514 € 2 928 800 € N/C
Net income -413 713 € -96 450 € 44 174 € 407 036 € -79 734 € -77 408 € -128 487 €
EBITDA -372 227 € -85 674 € 40 646 € 26 440 € -406 389 € -65 958 € N/C
Net margin -30.6% -4.4% 1.7% 27.2% -10.8% -2.6% N/C

Revenue and income statement

Im Jahr 2023 erzielt SARL TENDANCES DECO einen Umsatz von 1.4 Mio€. Der Umsatz geht im Zeitraum 2017-2023 zurück (CAGR: -12.1%). Deutlicher Rückgang von -39% vs 2022. Nach Abzug des Verbrauchs (779 k€) beträgt die Bruttomarge 571 k€, d.h. eine Rate von 42%. Dieses Verhältnis misst die Fähigkeit, aus der Geschäftstätigkeit Wert zu schaffen. EBITDA (= Bruttomarge - Personalkosten - Steuern) erreicht -372 k€, was -27.6% des Umsatzes entspricht. Warnung negativer Schereneffekt: Trotz Umsatzveränderung (-39%) variiert EBITDA um -334%, was die Marge um 23.7 Punkte reduziert. Negatives EBITDA bedeutet, dass der Betrieb die laufenden Kosten nicht deckt. Das Nettoergebnis ist negativ bei -414 k€ (-30.6% des Umsatzes).

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 350 776 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

571 324 €

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

-372 227 €

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

-387 802 €

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

-413 713 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-27.6%

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Assets

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Liabilities

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Solvency and debt ratios

Die Verschuldungsquote (= Finanzschulden / Eigenkapital x 100) beträgt 2%. Dieses niedrige Niveau spiegelt eine solide Finanzstruktur wider. Die finanzielle Autonomie (= Eigenkapital / Bilanzsumme x 100) erreicht 10%. Geringe Autonomie: Das Unternehmen ist stark von externer Finanzierung abhängig.

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

2.217%

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

10.449%

Cash flow / Revenue (2023) ?
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

-27.652%

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

-0.005

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

15.6%

Solvency indicators evolution
SARL TENDANCES DECO

Sector positioning

Verschuldungsgrad
2.22 2023
2021
2022
2023
Q1: 0.0
Med: 4.75
Q3: 67.01
Gut

Im Jahr 2023 liegt unter dem Median der Branche das verschuldungsgrad von SARL TENDANCES DECO (2.22). Dieses Verhältnis misst das Gewicht der Schulden im Verhältnis zum Eigenkapital. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Finanzielle Autonomie
10.45% 2023
2021
2022
2023
Q1: 0.0%
Med: 22.86%
Q3: 53.34%
Average -19 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das finanzielle autonomie von SARL TENDANCES DECO (10.4%). Dieses Verhältnis stellt den Anteil des Eigenkapitals an der Gesamtfinanzierung dar. Eine Verbesserung würde die Wettbewerbsposition stärken.

Rückzahlungsfähigkeit
-0.01 ans 2023
2021
2022
2023
Q1: -0.09 ans
Med: 0.0 ans
Q3: 0.36 ans
Gut -7 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das rückzahlungsfähigkeit von SARL TENDANCES DECO (-0.0 an). Dieses Verhältnis gibt die Anzahl der Jahre an, die zur Rückzahlung der Schulden mit dem Cashflow benötigt werden. Diese kontrollierte Position spiegelt umsichtiges Management wider.

Liquidity ratios

Die Liquiditätsquote beträgt 101.58. Das Unternehmen verfügt über 2€ liquide Mittel für jeden 1€ kurzfristiger Schulden.

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

101.577

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

-0.07

Liquidity indicators evolution
SARL TENDANCES DECO

Sector positioning

Liquiditätsquote
101.58 2023
2021
2022
2023
Q1: 109.8
Med: 201.68
Q3: 396.88
Average -7 pts over 3 years

Im Jahr 2023 liegt unter dem Median der Branche das liquiditätsquote von SARL TENDANCES DECO (101.58). Dieses Verhältnis misst die Fähigkeit, kurzfristige Schulden mit Umlaufvermögen zu decken. Eine Verbesserung würde die Wettbewerbsposition stärken.

Zinsdeckung
-0.07x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.15x
Average

Im Jahr 2023 liegt unter dem Median der Branche das zinsdeckung von SARL TENDANCES DECO (-0.1x). Dieses Verhältnis gibt an, wie oft das Betriebsergebnis die Zinsaufwendungen deckt. Eine Verbesserung würde die Wettbewerbsposition stärken.

Working capital requirement (WCR) and payment terms

Der Betriebskapitalbedarf (WCR) misst die zeitliche Lücke. Durchschnittliche Kundenzahlungsfrist: 0 Tage. Lieferantenfrist: 46 Tage. Ausgezeichnete Situation: Lieferanten finanzieren 46 Tage des Betriebszyklus. Die Bestandsumschlagsdauer beträgt 133 Tage. Dieses hohe Niveau bindet Liquidität und schafft potenziell Obsoleszenzrisiko. Der WCR repräsentiert 17 Tage Umsatz.

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

64 027 €

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

46 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

133 j

WCR in days of revenue (2023) ?
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

17 j

WCR and payment terms evolution
SARL TENDANCES DECO

Positioning of SARL TENDANCES DECO in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of SARL TENDANCES DECO is estimated at 364 657 € (range 211 397€ - 783 617€). The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2023
121 transactions
211k€ 364k€ 783k€
364 657 € Range: 211 397€ - 783 617€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 350 776 € × 0.27x = 364 657 €
Range: 211 397€ - 783 618€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare SARL TENDANCES DECO with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about SARL TENDANCES DECO

What is the revenue of SARL TENDANCES DECO ?

The revenue of SARL TENDANCES DECO in 2023 is 1.4 M€.

Is SARL TENDANCES DECO profitable?

SARL TENDANCES DECO recorded a net loss in 2023.

Where is the headquarters of SARL TENDANCES DECO ?

The headquarters of SARL TENDANCES DECO is located in BAYONNE (64100), in the department Pyrenees-Atlantiques.

Where to find the tax return of SARL TENDANCES DECO ?

The tax return of SARL TENDANCES DECO 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 TENDANCES DECO operate?

SARL TENDANCES DECO operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.