SNACKS DEVELOPPEMENT : revenue, balance sheet and financial ratios

SNACKS DEVELOPPEMENT is a French company founded 12 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-DENIS-LA-CHEVASSE (85170), this company of category ETI shows in 2024 a revenue of 18.7 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 - SNACKS DEVELOPPEMENT (SIREN 798741211)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 18 677 613 € 6 736 362 € 5 616 503 € 6 681 001 € 7 672 101 € 5 105 905 € 4 165 054 €
Net income 6 882 661 € -12 935 801 € -12 460 999 € -11 896 754 € -9 720 864 € -9 030 232 € -2 988 713 €
EBITDA -7 437 109 € -4 065 678 € -3 113 960 € -3 590 373 € -2 958 419 € -8 414 093 € -1 266 631 €
Net margin 36.8% -192.0% -221.9% -178.1% -126.7% -176.9% -71.8%

Revenue and income statement

In 2024, SNACKS DEVELOPPEMENT achieves revenue of 18.7 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +28.4%. Vs 2023, growth of +177% (6.7 M€ -> 18.7 M€). After deducting consumption (0 €), gross margin stands at 18.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -7.4 M€, representing -39.8% of revenue. Positive scissor effect: EBITDA margin improves by +20.5 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.9 M€, i.e. 36.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

18 677 613 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

18 677 613 €

EBITDA (2024) ?
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

-7 437 109 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 432 821 €

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

6 882 661 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-39.8%

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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 858%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 57.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 27.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

858.437%

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

9.794%

Cash flow / Revenue (2024) ?
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

27.821%

Repayment capacity (2024) ?
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

57.124

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

65.8%

Solvency indicators evolution
SNACKS DEVELOPPEMENT

Sector positioning

Debt ratio
858.44 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SNACKS DEVELOPPEMENT (858.44) 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
9.79% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of SNACKS DEVELOPPEMENT (9.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
57.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SNACKS DEVELOPPEMENT (57.12) 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 457.72. 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

457.72

Interest coverage (2024) ?
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

-369.758

Liquidity indicators evolution
SNACKS DEVELOPPEMENT

Sector positioning

Liquidity ratio
457.72 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -27 pts over 3 years

In 2024, the liquidity ratio of SNACKS DEVELOPPEMENT (457.72) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
-369.76x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average

In 2024, the interest coverage of SNACKS DEVELOPPEMENT (-369.8x) 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: 335 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 257 days. The gap of 78 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 1709 days of revenue, i.e. 88.6 M€ to permanently finance. Over 2018-2024, WCR increased by +226%, requiring additional financing.

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

88 648 434 €

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

335 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

257 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 in days of revenue (2024) ?
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

1709 j

WCR and payment terms evolution
SNACKS DEVELOPPEMENT

Positioning of SNACKS DEVELOPPEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SNACKS DEVELOPPEMENT is estimated at 10 617 479 € (range 6 668 344€ - 28 405 064€). The price/revenue ratio is 0.59x (in line with sector norms). 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
54 tx
6668k€ 10617k€ 28405k€
10 617 479 € Range: 6 668 344€ - 28 405 064€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
18 677 613 € × 0.59x
Estimation 10 996 850 €
6 841 432€ - 13 073 181€
Net Income Multiple 20%
6 882 661 € × 1.5x
Estimation 10 048 423 €
6 408 714€ - 51 402 890€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SNACKS DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SNACKS DEVELOPPEMENT

What is the revenue of SNACKS DEVELOPPEMENT ?

The revenue of SNACKS DEVELOPPEMENT in 2024 is 18.7 M€.

Is SNACKS DEVELOPPEMENT profitable?

Yes, SNACKS DEVELOPPEMENT generated a net profit of 6.9 M€ in 2024.

Where is the headquarters of SNACKS DEVELOPPEMENT ?

The headquarters of SNACKS DEVELOPPEMENT is located in SAINT-DENIS-LA-CHEVASSE (85170), in the department Vendee.

Where to find the tax return of SNACKS DEVELOPPEMENT ?

The tax return of SNACKS 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 SNACKS DEVELOPPEMENT operate?

SNACKS DEVELOPPEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.