S.G. DEVELOPPEMENT : revenue, balance sheet and financial ratios

S.G. DEVELOPPEMENT is a French company founded 22 years ago, specialized in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.. Based in MARSEILLE (13008), this company of category PME shows in 2021 a revenue of 643 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

Financial history - S.G. DEVELOPPEMENT (SIREN 452181209)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 642 707 € 194 088 € 2 315 480 € 2 373 630 € 576 597 € 1 499 449 €
Net income -3 520 € 34 579 € 929 € 130 671 € -103 987 € 45 274 €
EBITDA -308 625 € -187 513 € 66 462 € 81 366 € -74 583 € 121 494 €
Net margin -0.5% 17.8% 0.0% 5.5% -18.0% 3.0%

Revenue and income statement

In 2021, S.G. DEVELOPPEMENT achieves revenue of 643 k€. Revenue is declining over the period 2016-2021 (CAGR: -15.6%). Vs 2020, growth of +231% (194 k€ -> 643 k€). After deducting consumption (549 k€), gross margin stands at 94 k€, i.e. a rate of 15%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -309 k€, representing -48.0% of revenue. Positive scissor effect: EBITDA margin improves by +48.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-0.5% of revenue), which will impact equity.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

642 707 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

93 846 €

EBITDA (2021) ?
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

-308 625 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-308 173 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-3 520 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-48.0%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

86.36%

Financial autonomy (2021) ?
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

53.234%

Cash flow / Revenue (2021) ?
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

-0.037%

Repayment capacity (2021) ?
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

-738.071

Asset age ratio (2021) ?
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

58.0%

Solvency indicators evolution
S.G. DEVELOPPEMENT

Sector positioning

Debt ratio
86.36 2021
2019
2020
2021
Q1: 0.0
Med: 8.63
Q3: 80.84
Average

In 2021, the debt ratio of S.G. DEVELOPPEMENT (86.36) 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
53.23% 2021
2019
2020
2021
Q1: 8.26%
Med: 40.93%
Q3: 73.55%
Good +27 pts over 3 years

In 2021, the financial autonomy of S.G. DEVELOPPEMENT (53.2%) 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
-738.07 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 1.31 years
Excellent

In 2021, the repayment capacity of S.G. DEVELOPPEMENT (-738.07) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 11222.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

11222.864

Interest coverage (2021) ?
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

-4.429

Liquidity indicators evolution
S.G. DEVELOPPEMENT

Sector positioning

Liquidity ratio
11222.86 2021
2019
2020
2021
Q1: 132.89
Med: 276.82
Q3: 713.82
Excellent

In 2021, the liquidity ratio of S.G. DEVELOPPEMENT (11222.86) 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.

Interest coverage
-4.43x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.45x
Average -50 pts over 3 years

In 2021, the interest coverage of S.G. DEVELOPPEMENT (-4.4x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. Favorable situation: supplier credit is longer than customer credit by 9 days. Inventory turnover is 58 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 121 days of revenue, i.e. 215 k€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2021) ?
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

215 204 €

Customer credit (2021) ?
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 (2021) ?
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

9 j

Inventory turnover (2021) ?
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

58 j

WCR in days of revenue (2021) ?
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

121 j

WCR and payment terms evolution
S.G. DEVELOPPEMENT

Positioning of S.G. DEVELOPPEMENT in its sector

Comparison with sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of S.G. DEVELOPPEMENT is estimated at 196 018 € (range 104 278€ - 542 377€). 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.

Estimated enterprise value 2021
103 transactions
104k€ 196k€ 542k€
196 018 € Range: 104 278€ - 542 377€
NAF 5 all-time

Valuation method used

Revenue Multiple
642 707 € × 0.30x = 196 019 €
Range: 104 278€ - 542 377€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.)

Compare S.G. DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a.

Frequently asked questions about S.G. DEVELOPPEMENT

What is the revenue of S.G. DEVELOPPEMENT ?

The revenue of S.G. DEVELOPPEMENT in 2021 is 643 k€.

Is S.G. DEVELOPPEMENT profitable?

S.G. DEVELOPPEMENT recorded a net loss in 2021.

Where is the headquarters of S.G. DEVELOPPEMENT ?

The headquarters of S.G. DEVELOPPEMENT is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of S.G. DEVELOPPEMENT ?

The tax return of S.G. 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 S.G. DEVELOPPEMENT operate?

S.G. DEVELOPPEMENT operates in the sector Autres activités auxiliaires de services financiers, hors assurance et caisses de retraite, n.c.a. (NAF code 66.19B). See the 'Sector positioning' section above to compare the company with its competitors.