SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS : revenue, balance sheet and financial ratios

SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS is a French company founded 24 years ago, specialized in the sector Activités des sociétés holding. Based in WASQUEHAL (59290), this company of category ETI shows in 2024 a revenue of 2.6 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 - SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS (SIREN 438295396)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 567 073 € 3 045 507 € 3 451 395 € 3 178 981 € 2 987 682 € 3 120 131 € 3 716 715 € 2 548 480 € 3 286 987 €
Net income 206 277 € 2 464 457 € 3 921 465 € 860 793 € 2 128 932 € 2 452 098 € 3 615 875 € 6 889 452 € 2 581 255 €
EBITDA -1 212 268 € 425 850 € 620 829 € -703 317 € 459 531 € 460 889 € -208 743 € -185 249 € 772 586 €
Net margin 8.0% 80.9% 113.6% 27.1% 71.3% 78.6% 97.3% 270.3% 78.5%

Revenue and income statement

In 2024, SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS achieves revenue of 2.6 M€. Activity remains stable over the period (CAGR: -3.0%). Significant drop of -16% vs 2023. After deducting consumption (372 €), gross margin stands at 2.6 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 -1.2 M€, representing -47.2% of revenue. Warning negative scissor effect: despite revenue change (-16%), EBITDA varies by -385%, reducing margin by 61.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 206 k€, i.e. 8.0% 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

2 567 073 €

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

2 566 701 €

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

-1 212 268 €

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

-1 704 889 €

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

206 277 €

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

-47.2%

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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 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.3% 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

34.894%

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

71.886%

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

29.336%

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

13.433

Solvency indicators evolution
SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS

Sector positioning

Debt ratio
34.89 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +37 pts over 3 years

In 2024, the debt ratio of SOCIETE D AMENAGEMENT ET ... (34.89) 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
71.89% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good -17 pts over 3 years

In 2024, the financial autonomy of SOCIETE D AMENAGEMENT ET ... (71.9%) 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.

Repayment capacity
13.43 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 SOCIETE D AMENAGEMENT ET ... (13.43) 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 429.68. 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

429.684

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

-33.292

Liquidity indicators evolution
SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS

Sector positioning

Liquidity ratio
429.68 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of SOCIETE D AMENAGEMENT ET ... (429.68) 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
-33.29x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Average -36 pts over 3 years

In 2024, the interest coverage of SOCIETE D AMENAGEMENT ET ... (-33.3x) 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: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 63 days. Excellent situation: suppliers finance 56 days of the operating cycle (retail model). Overall, WCR represents 397 days of revenue, i.e. 2.8 M€ to permanently finance. Over 2016-2024, WCR increased by +141%, 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

2 830 737 €

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

7 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

63 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

397 j

WCR and payment terms evolution
SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS

Positioning of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS 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 SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS is estimated at 1 027 314 € (range 641 005€ - 1 694 304€). 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
641k€ 1027k€ 1694k€
1 027 314 € Range: 641 005€ - 1 694 304€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 567 073 € × 0.59x
Estimation 1 511 420 €
940 294€ - 1 796 793€
Net Income Multiple 20%
206 277 € × 1.5x
Estimation 301 157 €
192 073€ - 1 540 572€

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 SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS

What is the revenue of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS ?

The revenue of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS in 2024 is 2.6 M€.

Is SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS profitable?

Yes, SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS generated a net profit of 206 k€ in 2024.

Where is the headquarters of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS ?

The headquarters of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS is located in WASQUEHAL (59290), in the department Nord.

Where to find the tax return of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS ?

The tax return of SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS 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 SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS operate?

SOCIETE D AMENAGEMENT ET DE DEVELOPPEMENT DE MAGASINS DE VETEMENTS POUR ENFANTS 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.