SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE : revenue, balance sheet and financial ratios

SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE is a French company founded 10 years ago, specialized in the sector Commerce de détail de meubles. Based in JOUY-AUX-ARCHES (57130), this company of category PME shows in 2021 a revenue of 3.6 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'AMEUBLEMENT ET DE DECORATION DE LORRAINE (SIREN 813012903)
Indicator 2021 2020
Revenue 3 605 963 € 3 009 717 €
Net income 165 606 € 135 824 €
EBITDA 304 645 € 234 578 €
Net margin 4.6% 4.5%

Revenue and income statement

In 2021, SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE achieves revenue of 3.6 M€. Vs 2020, growth of +20% (3.0 M€ -> 3.6 M€). After deducting consumption (1.6 M€), gross margin stands at 2.0 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 305 k€, representing 8.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 166 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

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

3 605 963 €

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

2 028 453 €

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

304 645 €

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

184 937 €

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

165 606 €

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

8.3%

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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 134%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

133.535%

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

12.55%

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

5.314%

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

2.811

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

59.2%

Solvency indicators evolution
SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE

Sector positioning

Debt ratio
133.53 2021
2020
2021
Q1: 3.5
Med: 39.7
Q3: 124.54
Average

In 2021, the debt ratio of SOCIETE D'AMEUBLEMENT ET ... (133.53) 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
12.55% 2021
2020
2021
Q1: 11.17%
Med: 27.16%
Q3: 45.19%
Average

In 2021, the financial autonomy of SOCIETE D'AMEUBLEMENT ET ... (12.6%) 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
2.81 years 2021
2020
2021
Q1: 0.0 years
Med: 0.84 years
Q3: 2.86 years
Average +8 pts over 2 years

In 2021, the repayment capacity of SOCIETE D'AMEUBLEMENT ET ... (2.81) 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 126.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 1.7x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

126.493

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

1.709

Liquidity indicators evolution
SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE

Sector positioning

Liquidity ratio
126.49 2021
2020
2021
Q1: 119.47
Med: 161.76
Q3: 234.4
Average

In 2021, the liquidity ratio of SOCIETE D'AMEUBLEMENT ET ... (126.49) 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
1.71x 2021
2020
2021
Q1: 0.0x
Med: 0.85x
Q3: 3.15x
Good +9 pts over 2 years

In 2021, the interest coverage of SOCIETE D'AMEUBLEMENT ET ... (1.7x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 112 days. Excellent situation: suppliers finance 112 days of the operating cycle (retail model). Inventory turnover is 123 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 121 days of revenue, i.e. 1.2 M€ to permanently finance.

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

1 216 147 €

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

112 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

123 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
SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE

Positioning of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 54 transactions of similar company sales in 2021, the value of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE is estimated at 494 636 € (range 286 824€ - 1 081 137€). With an EBITDA of 304 645€, the sector multiple of 1.8x is applied. The price/revenue ratio is 0.16x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2021
54 tx
286k€ 494k€ 1081k€
494 636 € Range: 286 824€ - 1 081 137€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
304 645 € × 1.8x
Estimation 554 850 €
261 373€ - 1 041 331€
Revenue Multiple 30%
3 605 963 € × 0.16x
Estimation 563 521 €
419 566€ - 1 299 359€
Net Income Multiple 20%
165 606 € × 1.5x
Estimation 240 778 €
151 343€ - 853 323€

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 (Commerce de détail de meubles)

Compare SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE

What is the revenue of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE ?

The revenue of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE in 2021 is 3.6 M€.

Is SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE profitable?

Yes, SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE generated a net profit of 166 k€ in 2021.

Where is the headquarters of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE ?

The headquarters of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE is located in JOUY-AUX-ARCHES (57130), in the department Moselle.

Where to find the tax return of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE ?

The tax return of SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE 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'AMEUBLEMENT ET DE DECORATION DE LORRAINE operate?

SOCIETE D'AMEUBLEMENT ET DE DECORATION DE LORRAINE 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.