SIREN : 413613845
SERMA HOLDING is a French company founded 28 years ago, specialized in the sector Gestion de fonds. Based in VIRIAT (01440), this company of category PME shows in 2024 a revenue of 2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 384 € | 5 396 € | 193 372 € | 247 156 € | 323 085 € | 507 231 € | 745 232 € | 936 158 € | 979 873 € |
| Net income | 26 757 € | -128 700 € | -36 800 € | 205 907 € | 98 074 € | 750 694 € | -46 881 € | -314 263 € | -330 166 € |
| EBITDA | -164 219 € | -209 169 € | -181 485 € | -175 334 € | -226 327 € | -259 180 € | -332 059 € | -137 934 € | -142 005 € |
| Net margin | 1122.4% | -2385.1% | -19.0% | 83.3% | 30.4% | 148.0% | -6.3% | -33.6% | -33.7% |
In 2024, SERMA HOLDING achieves revenue of 2 k€. Revenue is declining over the period 2016-2024 (CAGR: -52.9%). Significant drop of -56% vs 2023. After deducting consumption (0 €), gross margin stands at 2 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 -164 k€, representing -6888.4% of revenue. Warning negative scissor effect: despite revenue change (-56%), EBITDA varies by +21%, reducing margin by 3012.0 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 27 k€, i.e. 1122.4% of revenue. This profit can be retained or distributed to shareholders.
2 384 €
2 384 €
-164 219 €
-168 511 €
26 757 €
-6888.4%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 95%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1231.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
3.383%
94.823%
1231.669%
4.003
2.9%
In 2024, the debt ratio of SERMA HOLDING (3.38) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SERMA HOLDING (94.8%) 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 SERMA HOLDING (4.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 4911.91. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4911.915
-5.367
In 2024, the liquidity ratio of SERMA HOLDING (4911.91) 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.
In 2024, the interest coverage of SERMA HOLDING (-5.4x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 315 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 284 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 45525 days of revenue, i.e. 301 k€ to permanently finance. Notable WCR improvement over the period (-76%), freeing up cash.
301 476 €
315 j
31 j
0 j
45525 j
Based on 62 transactions of similar company sales
in 2024,
the value of SERMA HOLDING is estimated at
79 542 €
(range 22 685€ - 157 932€).
The price/revenue ratio is 0.30x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 62 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 SERMA HOLDING with other companies in the same sector:
The revenue of SERMA HOLDING in 2024 is 2 k€.
Yes, SERMA HOLDING generated a net profit of 27 k€ in 2024.
The headquarters of SERMA HOLDING is located in VIRIAT (01440), in the department Ain.
The tax return of SERMA HOLDING 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).
SERMA HOLDING operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.