SEPHIE DEVELOPPEMENT : revenue, balance sheet and financial ratios

SEPHIE DEVELOPPEMENT is a French company founded 11 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in FLEURY-SUR-ORNE (14123), this company of category ETI shows in 2024 a revenue of 413 k€. 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 - SEPHIE DEVELOPPEMENT (SIREN 803082411)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 413 430 € 493 711 € 1 919 226 € 5 538 248 € 6 936 946 € 7 011 231 € 3 152 781 € 1 057 888 € 814 664 €
Net income 1 987 109 € 2 146 208 € 2 008 069 € 2 733 724 € 2 031 381 € 394 468 € 1 563 467 € -3 717 257 € 3 470 710 €
EBITDA -1 739 015 € -1 496 717 € -972 438 € 332 856 € 1 034 641 € 1 582 051 € -91 601 € 31 338 € 86 022 €
Net margin 480.6% 434.7% 104.6% 49.4% 29.3% 5.6% 49.6% -351.4% 426.0%

Revenue and income statement

In 2024, SEPHIE DEVELOPPEMENT achieves revenue of 413 k€. Revenue is declining over the period 2016-2024 (CAGR: -8.1%). Significant drop of -16% vs 2023. After deducting consumption (-489 k€), gross margin stands at 902 k€, i.e. a rate of 218%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.7 M€, representing -420.6% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -16%, reducing margin by 117.5 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 2.0 M€, i.e. 480.6% 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

413 430 €

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

901 940 €

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

-1 739 015 €

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

436 006 €

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

1 987 109 €

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

-412.6%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. 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 6.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 401.6% 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 (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

44.411%

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

66.842%

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

401.555%

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

6.131

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

30.1%

Solvency indicators evolution
SEPHIE DEVELOPPEMENT

Sector positioning

Debt ratio
44.41 2024
2022
2023
2024
Q1: 0.0
Med: 5.94
Q3: 188.9
Average

In 2024, the debt ratio of SEPHIE DEVELOPPEMENT (44.41) 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
66.84% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.3%
Q3: 57.41%
Excellent

In 2024, the financial autonomy of SEPHIE DEVELOPPEMENT (66.8%) 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.

Repayment capacity
6.13 years 2024
2022
2023
2024
Q1: -9.06 years
Med: 0.0 years
Q3: 2.45 years
Average

In 2024, the repayment capacity of SEPHIE DEVELOPPEMENT (6.13) 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 193.61. 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

193.614

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

-46.076

Liquidity indicators evolution
SEPHIE DEVELOPPEMENT

Sector positioning

Liquidity ratio
193.61 2024
2022
2023
2024
Q1: 148.32
Med: 585.43
Q3: 3614.66
Average -13 pts over 3 years

In 2024, the liquidity ratio of SEPHIE DEVELOPPEMENT (193.61) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-46.08x 2024
2022
2023
2024
Q1: -12.26x
Med: 0.0x
Q3: 5.03x
Average

In 2024, the interest coverage of SEPHIE DEVELOPPEMENT (-46.1x) 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: 415 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 133 days. The gap of 282 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 4289 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 4727 days of revenue, i.e. 5.4 M€ to permanently finance. Over 2016-2024, WCR increased by +185%, 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

5 428 357 €

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

415 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

133 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

4289 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

4727 j

WCR and payment terms evolution
SEPHIE DEVELOPPEMENT

Positioning of SEPHIE DEVELOPPEMENT in its sector

Comparison with sector Activités des marchands de biens immobiliers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 3 504 257€ to 15 733 013€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
3504k€ 6177k€ 15733k€
6 177 716 € Range: 3 504 257€ - 15 733 013€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 des marchands de biens immobiliers)

Compare SEPHIE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers

Frequently asked questions about SEPHIE DEVELOPPEMENT

What is the revenue of SEPHIE DEVELOPPEMENT ?

The revenue of SEPHIE DEVELOPPEMENT in 2024 is 413 k€.

Is SEPHIE DEVELOPPEMENT profitable?

Yes, SEPHIE DEVELOPPEMENT generated a net profit of 2.0 M€ in 2024.

Where is the headquarters of SEPHIE DEVELOPPEMENT ?

The headquarters of SEPHIE DEVELOPPEMENT is located in FLEURY-SUR-ORNE (14123), in the department Calvados.

Where to find the tax return of SEPHIE DEVELOPPEMENT ?

The tax return of SEPHIE DEVELOPPEMENT 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 SEPHIE DEVELOPPEMENT operate?

SEPHIE DEVELOPPEMENT operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.