SG DEVELOPPEMENT : revenue, balance sheet and financial ratios

SG DEVELOPPEMENT is a French company founded 30 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in ALLONNES (72700), this company of category PME shows in 2023 a revenue of 1.1 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 - SG DEVELOPPEMENT (SIREN 402620876)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 1 090 247 € N/C N/C N/C N/C N/C N/C 1 227 198 €
Net income 129 690 € 150 810 € 135 520 € 154 228 € 47 489 € 115 018 € 52 670 € 43 387 € 22 969 €
EBITDA N/C 194 303 € N/C N/C N/C N/C N/C N/C 80 559 €
Net margin N/C 13.8% N/C N/C N/C N/C N/C N/C 1.9%

Revenue and income statement

In 2024, SG DEVELOPPEMENT generates positive net income of 130 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 23 k€ -> 130 k€.

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

129 690 €

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 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 79%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

2.911%

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

79.126%

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

0.7%

Solvency indicators evolution
SG DEVELOPPEMENT

Sector positioning

Debt ratio
2.91 2024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good -23 pts over 3 years

In 2024, the debt ratio of SG DEVELOPPEMENT (2.91) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
79.13% 2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent +12 pts over 3 years

In 2024, the financial autonomy of SG DEVELOPPEMENT (79.1%) 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
0.05 years 2023
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 2.76 years
Good

In 2023, the repayment capacity of SG DEVELOPPEMENT (0.05) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 243.47. 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

243.474

Liquidity indicators evolution
SG DEVELOPPEMENT

Sector positioning

Liquidity ratio
243.47 2024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Good +14 pts over 3 years

In 2024, the liquidity ratio of SG DEVELOPPEMENT (243.47) 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
2.37x 2023
2023
Q1: 0.0x
Med: 0.01x
Q3: 3.76x
Good

In 2023, the interest coverage of SG DEVELOPPEMENT (2.4x) 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 (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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SG DEVELOPPEMENT

Positioning of SG DEVELOPPEMENT in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 68 transactions of similar company sales in 2024, the value of SG DEVELOPPEMENT is estimated at 424 039 € (range 213 259€ - 777 499€). 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.

Estimated enterprise value 2024
68 tx
213k€ 424k€ 777k€
424 039 € Range: 213 259€ - 777 499€
NAF 5 année 2024

Valuation method used

Net Income Multiple
129 690 € × 3.3x = 424 039 €
Range: 213 259€ - 777 500€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)

Compare SG DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SG DEVELOPPEMENT

What is the revenue of SG DEVELOPPEMENT ?

The revenue of SG DEVELOPPEMENT in 2023 is 1.1 M€.

Is SG DEVELOPPEMENT profitable?

Yes, SG DEVELOPPEMENT generated a net profit of 130 k€ in 2024.

Where is the headquarters of SG DEVELOPPEMENT ?

The headquarters of SG DEVELOPPEMENT is located in ALLONNES (72700), in the department Sarthe.

Where to find the tax return of SG DEVELOPPEMENT ?

The tax return of SG 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 SG DEVELOPPEMENT operate?

SG DEVELOPPEMENT operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.