SIREN : 889977641
SD is a French company founded 5 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in PERPIGNAN (66100), this company of category PME shows in 2022 a revenue of 102 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
| Indicator | 2022 | 2021 |
|---|---|---|
| Revenue | 102 280 € | 43 186 € |
| Net income | -2 757 € | 8 642 € |
| EBITDA | 12 830 € | 20 699 € |
| Net margin | -2.7% | 20.0% |
In 2022, SD achieves revenue of 102 k€. Vs 2021, growth of +137% (43 k€ -> 102 k€). After deducting consumption (6 k€), gross margin stands at 96 k€, i.e. a rate of 94%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 13 k€, representing 12.5% of revenue. Warning negative scissor effect: despite revenue change (+137%), EBITDA varies by -38%, reducing margin by 35.4 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -3 k€ (-2.7% of revenue), which will impact equity.
102 280 €
96 234 €
12 830 €
-1 919 €
-2 757 €
12.5%
The debt ratio (= Financial debt / Equity x 100) stands at 1802%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 89%. 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 7.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 11.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1802.469%
88.817%
11.752%
7.284
76.6%
In 2022, the debt ratio of SD (1802.47) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2022, the financial autonomy of SD (88.8%) 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.
In 2022, the repayment capacity of SD (7.28) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 74.27. 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 14.6x. Operating income very largely covers interest expenses: high safety margin.
74.266
14.63
In 2022, the liquidity ratio of SD (74.27) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2022, the interest coverage of SD (14.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 10 days. The company must finance 2 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-137 days): operations structurally generate cash.
-38 846 €
12 j
10 j
1 j
-137 j
Based on 114 transactions of similar company sales (all years), the value of SD is estimated at 68 558 € (range 36 424€ - 116 442€). With an EBITDA of 12 830€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.
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This estimate is based on the analysis of 114 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 SD with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of SD in 2022 is 102 k€.
SD recorded a net loss in 2022.
The headquarters of SD is located in PERPIGNAN (66100), in the department Pyrenees-Orientales.
The tax return of SD 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).
SD operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.