SK : revenue, balance sheet and financial ratios

SK is a French company founded 15 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT-SAVIN (86310), this company of category PME shows in 2021 a revenue of 2.2 M€. 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 - SK (SIREN 523484889)
Indicator 2024 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 2 192 304 € 1 712 217 € 1 744 093 € 1 656 178 € 1 537 046 € 1 252 066 € 864 603 €
Net income 171 664 € 172 744 € 147 599 € 143 630 € 164 573 € 137 586 € 41 729 € -60 445 €
EBITDA N/C 269 948 € 253 809 € 232 009 € 234 031 € 185 120 € 96 396 € -3 388 €
Net margin N/C 7.9% 8.6% 8.2% 9.9% 9.0% 3.3% -7.0%

Revenue and income statement

In 2024, SK generates positive net income of 172 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

171 664 €

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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 1%. 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

0.588%

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

79.425%

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

31.7%

Solvency indicators evolution
SK

Sector positioning

Debt ratio
0.59 2024
2020
2021
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Excellent -12 pts over 3 years

In 2024, the debt ratio of SK (0.59) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
79.42% 2024
2020
2021
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Excellent

In 2024, the financial autonomy of SK (79.4%) 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
1.47 years 2021
2020
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 2.86 years
Average +5 pts over 2 years

In 2021, the repayment capacity of SK (1.47) 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 868.05. 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

868.054

Liquidity indicators evolution
SK

Sector positioning

Liquidity ratio
868.05 2024
2020
2021
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Excellent

In 2024, the liquidity ratio of SK (868.05) 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
0.41x 2021
2020
2021
Q1: 0.0x
Med: 0.85x
Q3: 3.15x
Average -14 pts over 2 years

In 2021, the interest coverage of SK (0.4x) 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.

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
SK

Positioning of SK in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of SK is estimated at 820 498 € (range 371 001€ - 1 362 367€). 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
61 tx
371k€ 820k€ 1362k€
820 498 € Range: 371 001€ - 1 362 367€
NAF 5 année 2024

Valuation method used

Net Income Multiple
171 664 € × 4.8x = 820 498 €
Range: 371 002€ - 1 362 368€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 de meubles)

Compare SK with other companies in the same sector:

Frequently asked questions about SK

What is the revenue of SK ?

The revenue of SK in 2021 is 2.2 M€.

Is SK profitable?

Yes, SK generated a net profit of 172 k€ in 2024.

Where is the headquarters of SK ?

The headquarters of SK is located in SAINT-SAVIN (86310), in the department Vienne.

Where to find the tax return of SK ?

The tax return of SK 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 SK operate?

SK operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.