S.B.H INVEST : revenue, balance sheet and financial ratios

S.B.H INVEST is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in SAN-GAVINO-DI-CARBINI (20170), this company of category PME shows in 2024 a revenue of 145 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 - S.B.H INVEST (SIREN 538024316)
Indicator 2024 2020 2019 2018 2017 2016 2015
Revenue 144 763 € 438 098 € 457 096 € 348 597 € 344 166 € 255 599 € 202 199 €
Net income 175 454 € 15 529 € 28 695 € -143 235 € 33 681 € 19 875 € 33 446 €
EBITDA -43 675 € 207 701 € 162 221 € 57 106 € 15 427 € 8 225 € 46 185 €
Net margin 121.2% 3.5% 6.3% -41.1% 9.8% 7.8% 16.5%

Revenue and income statement

In 2024, S.B.H INVEST achieves revenue of 145 k€. Activity remains stable over the period (CAGR: -3.6%). Significant drop of -67% vs 2020. After deducting consumption (0 €), gross margin stands at 145 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 -44 k€, representing -30.2% of revenue. Warning negative scissor effect: despite revenue change (-67%), EBITDA varies by -121%, reducing margin by 77.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 175 k€, i.e. 121.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

144 763 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 763 €

EBITDA (2024) ?
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

-43 675 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-70 396 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

175 454 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-30.2%

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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 9%. 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

8.786%

Financial autonomy (2024) ?
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

78.65%

Cash flow / Revenue (2024) ?
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

-69.27%

Repayment capacity (2024) ?
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

-3.038

Asset age ratio (2024) ?
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

97.0%

Solvency indicators evolution
S.B.H INVEST

Sector positioning

Debt ratio
8.79 2024
2019
2020
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of S.B.H INVEST (8.79) 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
78.65% 2024
2019
2020
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of S.B.H INVEST (78.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
-3.04 years 2024
2019
2020
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Excellent -42 pts over 3 years

In 2024, the repayment capacity of S.B.H INVEST (-3.04) 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 562.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

562.602

Interest coverage (2024) ?
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

-75.231

Liquidity indicators evolution
S.B.H INVEST

Sector positioning

Liquidity ratio
562.6 2024
2019
2020
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good +21 pts over 3 years

In 2024, the liquidity ratio of S.B.H INVEST (562.60) 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.

Interest coverage
-75.23x 2024
2019
2020
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average -50 pts over 3 years

In 2024, the interest coverage of S.B.H INVEST (-75.2x) 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: 507 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. The gap of 351 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 7902 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2015-2024, WCR increased by +486%, requiring additional financing.

Operating WCR (2024) ?
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

3 177 478 €

Customer credit (2024) ?
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

507 j

Supplier credit (2024) ?
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

156 j

Inventory turnover (2024) ?
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 (2024) ?
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

7902 j

WCR and payment terms evolution
S.B.H INVEST

Positioning of S.B.H INVEST in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of S.B.H INVEST is estimated at 548 302 € (range 170 564€ - 998 333€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
170k€ 548k€ 998k€
548 302 € Range: 170 564€ - 998 333€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
144 763 € × 0.81x
Estimation 116 770 €
44 621€ - 217 747€
Net Income Multiple 20%
175 454 € × 6.8x
Estimation 1 195 602 €
359 479€ - 2 169 213€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare S.B.H INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about S.B.H INVEST

What is the revenue of S.B.H INVEST ?

The revenue of S.B.H INVEST in 2024 is 145 k€.

Is S.B.H INVEST profitable?

Yes, S.B.H INVEST generated a net profit of 175 k€ in 2024.

Where is the headquarters of S.B.H INVEST ?

The headquarters of S.B.H INVEST is located in SAN-GAVINO-DI-CARBINI (20170).

Where to find the tax return of S.B.H INVEST ?

The tax return of S.B.H INVEST 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 S.B.H INVEST operate?

S.B.H INVEST operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.