SIREN : 843922394
SEM DEVOLUY is a French company founded 7 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in DEVOLUY (05250), this company of category PME shows in 2024 a revenue of 211 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|---|
| Revenue | 210 999 € | 181 338 € | 212 218 € | 214 524 € | 199 987 € | 177 825 € |
| Net income | 364 118 € | 319 972 € | -2 406 € | 299 353 € | 415 502 € | 305 683 € |
| EBITDA | 16 367 € | 18 932 € | 20 132 € | 20 468 € | 19 488 € | 6 057 € |
| Net margin | 172.6% | 176.5% | -1.1% | 139.5% | 207.8% | 171.9% |
In 2024, SEM DEVOLUY achieves revenue of 211 k€. Revenue is growing positively over 6 years (CAGR: +3.5%). Vs 2023, growth of +16% (181 k€ -> 211 k€). After deducting consumption (0 €), gross margin stands at 211 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 16 k€, representing 7.8% of revenue. Warning negative scissor effect: despite revenue change (+16%), EBITDA varies by -14%, reducing margin by 2.7 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 364 k€, i.e. 172.6% of revenue. This profit can be retained or distributed to shareholders.
210 999 €
210 999 €
16 367 €
9 082 €
364 118 €
7.8%
The debt ratio (= Financial debt / Equity x 100) stands at 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 64%. 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 3.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 176.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
49.778%
63.751%
176.019%
3.622
82.5%
In 2024, the debt ratio of SEM DEVOLUY (49.78) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SEM DEVOLUY (63.8%) 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 2024, the repayment capacity of SEM DEVOLUY (3.62) 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 239.33. 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 185.1x. Operating income very largely covers interest expenses: high safety margin.
239.326
185.061
In 2024, the liquidity ratio of SEM DEVOLUY (239.33) 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 2024, the interest coverage of SEM DEVOLUY (185.1x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 224 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 285 days. Excellent situation: suppliers finance 61 days of the operating cycle (retail model). Overall, WCR represents 307 days of revenue, i.e. 180 k€ to permanently finance. Over 2019-2024, WCR increased by +689%, requiring additional financing.
180 117 €
224 j
285 j
0 j
307 j
Based on 114 transactions of similar company sales (all years), the value of SEM DEVOLUY is estimated at 650 552 € (range 373 571€ - 1 236 345€). With an EBITDA of 16 367€, 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 SEM DEVOLUY with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of SEM DEVOLUY in 2024 is 211 k€.
Yes, SEM DEVOLUY generated a net profit of 364 k€ in 2024.
The headquarters of SEM DEVOLUY is located in DEVOLUY (05250), in the department Hautes-Alpes.
The tax return of SEM DEVOLUY 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).
SEM DEVOLUY 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.