SIREN : 411543598
SAS DESCAT is a French company founded 29 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in DONZENAC (19270), this company of category PME shows in 2025 a revenue of 3.3 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|---|
| Revenue | 3 296 947 € | 3 711 684 € | 3 449 260 € | 2 686 408 € | N/C | N/C |
| Net income | 161 642 € | 495 730 € | 427 308 € | 151 143 € | 171 296 € | 296 916 € |
| EBITDA | 182 123 € | 656 255 € | 551 296 € | 200 578 € | N/C | N/C |
| Net margin | 4.9% | 13.4% | 12.4% | 5.6% | N/C | N/C |
In 2025, SAS DESCAT achieves revenue of 3.3 M€. Over the period 2022-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +7.1%. Significant drop of -11% vs 2024. After deducting consumption (688 k€), gross margin stands at 2.6 M€, i.e. a rate of 79%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 182 k€, representing 5.5% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -72%, reducing margin by 12.2 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 162 k€, i.e. 4.9% of revenue. This profit can be retained or distributed to shareholders.
3 296 947 €
2 609 251 €
182 123 €
209 813 €
161 642 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 15%. 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 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
14.65%
56.821%
4.717%
0.848
32.2%
In 2025, the debt ratio of SAS DESCAT (14.65) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SAS DESCAT (56.8%) 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.
In 2025, the repayment capacity of SAS DESCAT (0.85) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 241.88. 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 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.
241.884
1.729
In 2025, the liquidity ratio of SAS DESCAT (241.88) 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.
In 2025, the interest coverage of SAS DESCAT (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. The company must finance 29 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 81 days of revenue, i.e. 746 k€ to permanently finance.
746 165 €
66 j
37 j
8 j
81 j
Based on 88 transactions of similar company sales
(all years),
the value of SAS DESCAT is estimated at
522 975 €
(range 191 166€ - 928 340€).
With an EBITDA of 182 123€, the sector multiple of 2.7x is applied.
The price/revenue ratio is 0.18x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 88 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAS DESCAT with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de peinture et vitrerie
The revenue of SAS DESCAT in 2025 is 3.3 M€.
Yes, SAS DESCAT generated a net profit of 162 k€ in 2025.
The headquarters of SAS DESCAT is located in DONZENAC (19270), in the department Correze.
The tax return of SAS DESCAT 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).
SAS DESCAT operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.