SELEG : revenue, balance sheet and financial ratios

SELEG is a French company founded 30 years ago, specialized in the sector Activités de conditionnement. Based in SAINT-AUBIN (10400), this company of category ETI shows in 2025 a revenue of 1.3 M€. 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 - SELEG (SIREN 404314361)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 1 327 231 € 1 365 397 € 1 352 381 € 1 374 041 € 1 616 084 € 1 626 851 € 1 595 672 € 3 136 828 € 2 305 133 €
Net income 223 831 € 217 753 € 200 539 € 250 382 € 426 365 € 441 106 € 432 109 € 689 566 € 520 344 €
EBITDA 308 704 € 298 074 € 270 721 € 338 697 € 576 120 € 591 127 € 575 522 € 1 050 344 € 801 797 €
Net margin 16.9% 15.9% 14.8% 18.2% 26.4% 27.1% 27.1% 22.0% 22.6%

Revenue and income statement

In 2025, SELEG achieves revenue of 1.3 M€. Revenue is declining over the period 2016-2025 (CAGR: -5.9%). Slight decline of -3% vs 2024. After deducting consumption (156 k€), gross margin stands at 1.2 M€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 309 k€, representing 23.3% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 224 k€, i.e. 16.9% 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

1 327 231 €

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

1 171 472 €

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

308 704 €

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

284 388 €

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

223 831 €

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

23.2%

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 0%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 18.5% 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

0.0%

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

80.392%

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

18.536%

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

0.0

Asset age ratio (2025) ?
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

10.5%

Solvency indicators evolution
SELEG

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.02
Med: 25.73
Q3: 79.84
Excellent

In 2025, the debt ratio of SELEG (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.39% 2025
2023
2024
2025
Q1: 26.31%
Med: 44.5%
Q3: 66.51%
Excellent

In 2025, the financial autonomy of SELEG (80.4%) 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
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.0 years
Q3: 3.27 years
Excellent

In 2025, the repayment capacity of SELEG (0.00) 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 447.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

447.389

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

0.0

Liquidity indicators evolution
SELEG

Sector positioning

Liquidity ratio
447.39 2025
2023
2024
2025
Q1: 143.94
Med: 230.13
Q3: 392.53
Excellent

In 2025, the liquidity ratio of SELEG (447.39) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2025
2023
2024
2025
Q1: 0.0x
Med: 1.2x
Q3: 11.09x
Average

In 2025, the interest coverage of SELEG (0.0x) 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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 12 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 115 days of revenue, i.e. 425 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.

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

424 674 €

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

35 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

25 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

12 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

115 j

WCR and payment terms evolution
SELEG

Positioning of SELEG in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of SELEG is estimated at 803 195 € (range 279 978€ - 1 842 412€). With an EBITDA of 308 704€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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 2025
158 transactions
279k€ 803k€ 1842k€
803 195 € Range: 279 978€ - 1 842 412€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
308 704 € × 3.3x
Estimation 1 029 442 €
333 108€ - 2 441 849€
Revenue Multiple 30%
1 327 231 € × 0.36x
Estimation 473 012 €
247 240€ - 886 422€
Net Income Multiple 20%
223 831 € × 3.3x
Estimation 732 853 €
196 263€ - 1 777 806€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 de conditionnement)

Compare SELEG with other companies in the same sector:

Frequently asked questions about SELEG

What is the revenue of SELEG ?

The revenue of SELEG in 2025 is 1.3 M€.

Is SELEG profitable?

Yes, SELEG generated a net profit of 224 k€ in 2025.

Where is the headquarters of SELEG ?

The headquarters of SELEG is located in SAINT-AUBIN (10400), in the department Aube.

Where to find the tax return of SELEG ?

The tax return of SELEG 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 SELEG operate?

SELEG operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.