Employees: 01 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1991-05-14 (34 years)Status: ActiveBusiness sector: Commerce de voitures et de véhicules automobiles légersLocation: ROUEN (76000), Seine-Maritime
SGA : revenue, balance sheet and financial ratios
SGA is a French company
founded 34 years ago,
specialized in the sector Commerce de voitures et de véhicules automobiles légers.
Based in ROUEN (76000),
this company of category PME
shows in 2016 a revenue of 1.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SGA generates positive net income of 187 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2024: 15 k€ -> 187 k€.
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
187 457 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
42.68%
Financial autonomy (2024)
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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
51.916%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2022
2023
2024
Debt ratio
52.872
25.415
82.308
58.139
42.68
Financial autonomy
47.935
61.089
49.425
36.843
51.916
Repayment capacity
4.591
6.756
None
None
None
Cash flow / Revenue
2.596%
0.688%
None%
None%
None%
Sector positioning
Debt ratio
42.682024
2022
2023
2024
Q1: 4.09
Med: 38.32
Q3: 128.11
Average-6 pts over 3 years
In 2024, the debt ratio of SGA (42.68) 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
51.92%2024
2022
2023
2024
Q1: 10.8%
Med: 27.26%
Q3: 53.13%
Good
In 2024, the financial autonomy of SGA (51.9%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 299.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
299.915
Liquidity indicators evolution SGA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2015
2016
2022
2023
2024
Liquidity ratio
270.077
325.103
442.13
216.026
299.915
Interest coverage
-4.733
-1.624
None
None
None
Sector positioning
Liquidity ratio
299.922024
2022
2023
2024
Q1: 132.95
Med: 200.57
Q3: 385.86
Good-12 pts over 3 years
In 2024, the liquidity ratio of SGA (299.92) 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.
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)
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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)
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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)
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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)
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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 SGA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2015
2016
2022
2023
2024
Operating WCR
546 838 €
465 937 €
0 €
0 €
0 €
Inventory turnover (days)
141
95
0
0
0
Customer payment term (days)
34
28
0
0
0
Supplier payment term (days)
41
25
0
0
0
Positioning of SGA in its sector
Comparison with sector Commerce de voitures et de véhicules automobiles légers
Valuation estimate
Based on 148 transactions of similar company sales
in 2024,
the value of SGA is estimated at
489 039 €
(range 263 830€ - 1 553 114€).
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 value2024
148 transactions
263k€489k€1553k€
489 039 €Range: 263 830€ - 1 553 114€
NAF 5 année 2024
Valuation method used
Net Income Multiple
187 457 €
×
2.6x
=489 040 €
Range: 263 831€ - 1 553 115€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 148 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 voitures et de véhicules automobiles légers)
Compare SGA with other companies in the same sector:
Yes, SGA generated a net profit of 187 k€ in 2024.
Where is the headquarters of SGA ?
The headquarters of SGA is located in ROUEN (76000), in the department Seine-Maritime.
Where to find the tax return of SGA ?
The tax return of SGA 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 SGA operate?
SGA operates in the sector Commerce de voitures et de véhicules automobiles légers (NAF code 45.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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