SAS HOLDING TERRASSES FINANCES : revenue, balance sheet and financial ratios

SAS HOLDING TERRASSES FINANCES is a French company founded 4 years ago, specialized in the sector Activités des sièges sociaux. Based in HAUTOT-SUR-MER (76550), this company of category PME shows in 2025 a revenue of 164 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SAS HOLDING TERRASSES FINANCES (SIREN 905106597)
Indicator 2025 2024 2023
Revenue 164 178 € 150 079 € 117 655 €
Net income 113 160 € 211 025 € 195 929 €
EBITDA 12 285 € 13 026 € 4 821 €
Net margin 68.9% 140.6% 166.5%

Revenue and income statement

In 2025, SAS HOLDING TERRASSES FINANCES achieves revenue of 164 k€. Over the period 2023-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +18.1%. Vs 2024: +9%. After deducting consumption (0 €), gross margin stands at 164 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 12 k€, representing 7.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 113 k€, i.e. 68.9% 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

164 178 €

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

164 178 €

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

12 285 €

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

12 282 €

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

113 160 €

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

7.5%

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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 69.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

35.829%

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

65.612%

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

69.707%

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

1.642

Solvency indicators evolution
SAS HOLDING TERRASSES FINANCES

Sector positioning

Debt ratio
35.83 2025
2023
2024
2025
Q1: 0.09
Med: 12.76
Q3: 79.1
Average -16 pts over 3 years

In 2025, the debt ratio of SAS HOLDING TERRASSES FIN... (35.83) 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
65.61% 2025
2023
2024
2025
Q1: 14.0%
Med: 56.52%
Q3: 88.88%
Good +20 pts over 3 years

In 2025, the financial autonomy of SAS HOLDING TERRASSES FIN... (65.6%) 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.

Repayment capacity
1.64 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.39 years
Average

In 2025, the repayment capacity of SAS HOLDING TERRASSES FIN... (1.64) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 451.96. 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 15.1x. Operating income very largely covers interest expenses: high safety margin.

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

451.956

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

15.108

Liquidity indicators evolution
SAS HOLDING TERRASSES FINANCES

Sector positioning

Liquidity ratio
451.96 2025
2023
2024
2025
Q1: 131.57
Med: 525.4
Q3: 2625.3
Average +14 pts over 3 years

In 2025, the liquidity ratio of SAS HOLDING TERRASSES FIN... (451.96) 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
15.11x 2025
2023
2024
2025
Q1: -43.68x
Med: 0.0x
Q3: 1.99x
Excellent

In 2025, the interest coverage of SAS HOLDING TERRASSES FIN... (15.1x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Overall, WCR represents 642 days of revenue, i.e. 293 k€ to permanently finance. Over 2023-2025, WCR increased by +219%, 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

292 590 €

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

9 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

0 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

642 j

WCR and payment terms evolution
SAS HOLDING TERRASSES FINANCES

Positioning of SAS HOLDING TERRASSES FINANCES in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of SAS HOLDING TERRASSES FINANCES is estimated at 100 211 € (range 35 413€ - 179 500€). With an EBITDA of 12 285€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.63x (in line with sector norms). 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
54 tx
35k€ 100k€ 179k€
100 211 € Range: 35 413€ - 179 500€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
12 285 € × 1.1x
Estimation 13 145 €
7 271€ - 31 125€
Revenue Multiple 30%
164 178 € × 0.63x
Estimation 103 568 €
43 076€ - 117 064€
Net Income Multiple 20%
113 160 € × 2.8x
Estimation 312 846 €
94 274€ - 644 095€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare SAS HOLDING TERRASSES FINANCES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SAS HOLDING TERRASSES FINANCES

What is the revenue of SAS HOLDING TERRASSES FINANCES ?

The revenue of SAS HOLDING TERRASSES FINANCES in 2025 is 164 k€.

Is SAS HOLDING TERRASSES FINANCES profitable?

Yes, SAS HOLDING TERRASSES FINANCES generated a net profit of 113 k€ in 2025.

Where is the headquarters of SAS HOLDING TERRASSES FINANCES ?

The headquarters of SAS HOLDING TERRASSES FINANCES is located in HAUTOT-SUR-MER (76550), in the department Seine-Maritime.

Where to find the tax return of SAS HOLDING TERRASSES FINANCES ?

The tax return of SAS HOLDING TERRASSES FINANCES 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 SAS HOLDING TERRASSES FINANCES operate?

SAS HOLDING TERRASSES FINANCES operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.