Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SENIA : revenue, balance sheet and financial ratios

SENIA is a French company founded 35 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in BRIVES-CHARENSAC (43700), this company of category PME shows in 2022 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SENIA (SIREN 381303882)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 3 854 503 € N/C N/C N/C N/C N/C N/C
Net income 363 896 € 450 515 € 341 405 € 342 134 € 432 300 € 278 330 € 234 060 € 207 576 €
EBITDA N/C 511 678 € N/C N/C N/C N/C N/C N/C
Net margin N/C 11.7% N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SENIA generates positive net income of 364 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2023: 208 k€ -> 364 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

363 896 €

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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 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

106.96%

Financial autonomy (2023) ?
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

34.25%

Asset age ratio (2023) ?
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

29.1%

Solvency indicators evolution
SENIA

Sector positioning

Debt ratio
106.96 2023
2021
2022
2023
Q1: 0.03
Med: 18.67
Q3: 75.45
Average

In 2023, the debt ratio of SENIA (106.96) 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
34.25% 2023
2021
2022
2023
Q1: 4.17%
Med: 30.41%
Q3: 56.54%
Good +5 pts over 3 years

In 2023, the financial autonomy of SENIA (34.2%) 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
1.3 years 2022
2022
Q1: 0.0 years
Med: 0.02 years
Q3: 2.29 years
Average

In 2022, the repayment capacity of SENIA (1.30) 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 228.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

228.847

Liquidity indicators evolution
SENIA

Sector positioning

Liquidity ratio
228.85 2023
2021
2022
2023
Q1: 132.02
Med: 227.72
Q3: 418.09
Good +8 pts over 3 years

In 2023, the liquidity ratio of SENIA (228.85) 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
1.17x 2022
2022
Q1: 0.0x
Med: 0.0x
Q3: 2.48x
Good

In 2022, the interest coverage of SENIA (1.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

Operating WCR (2023) ?
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

0 €

Customer credit (2023) ?
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 (2023) ?
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

0 j

Inventory turnover (2023) ?
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 and payment terms evolution
SENIA

Positioning of SENIA in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of SENIA is estimated at 1 519 119 € (range 729 894€ - 3 452 523€). 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 2023
100 transactions
729k€ 1519k€ 3452k€
1 519 119 € Range: 729 894€ - 3 452 523€
NAF 5 année 2023

Valuation method used

Net Income Multiple
363 896 € × 4.2x = 1 519 120 €
Range: 729 894€ - 3 452 524€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Autres commerces de détail spécialisés divers)

Compare SENIA with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SENIA

What is the revenue of SENIA ?

The revenue of SENIA in 2022 is 3.9 M€.

Is SENIA profitable?

Yes, SENIA generated a net profit of 364 k€ in 2023.

Where is the headquarters of SENIA ?

The headquarters of SENIA is located in BRIVES-CHARENSAC (43700), in the department Haute-Loire.

Where to find the tax return of SENIA ?

The tax return of SENIA 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 SENIA operate?

SENIA operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.