SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL : revenue, balance sheet and financial ratios

SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL is a French company founded 9 years ago, specialized in the sector Promotion immobilière de logements. Based in BOIS-GUILLAUME (76230), this company of category PME shows in 2024 a revenue of 2.1 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 DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL (SIREN 821313921)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 2 128 293 € 695 608 € 3 424 485 € 3 201 943 € 669 378 € 928 272 € 1 706 208 € N/C
Net income 217 927 € -105 157 € 214 555 € 108 431 € 102 544 € -898 929 € 996 604 € -23 390 €
EBITDA -290 476 € -293 620 € 112 066 € -4 155 € -20 351 € 116 310 € 28 523 € -17 109 €
Net margin 10.2% -15.1% 6.3% 3.4% 15.3% -96.8% 58.4% N/C

Revenue and income statement

In 2024, SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL achieves revenue of 2.1 M€. Revenue is growing positively over 8 years (CAGR: +3.8%). Vs 2023, growth of +206% (696 k€ -> 2.1 M€). After deducting consumption (417 k€), gross margin stands at 1.7 M€, i.e. a rate of 80%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -290 k€, representing -13.6% of revenue. Positive scissor effect: EBITDA margin improves by +28.6 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 218 k€, i.e. 10.2% 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

2 128 293 €

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

1 710 797 €

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

-290 476 €

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

-474 403 €

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

217 927 €

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

-13.6%

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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 5%. 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 93%. 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 6.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

5.176%

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

92.971%

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

6.213%

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

6.823

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

38.6%

Solvency indicators evolution
SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL

Sector positioning

Debt ratio
5.18 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +9 pts over 3 years

In 2024, the debt ratio of SOCIETE DE DEVELOPPEMENT ... (5.18) 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
92.97% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent

In 2024, the financial autonomy of SOCIETE DE DEVELOPPEMENT ... (93.0%) 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
6.82 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average

In 2024, the repayment capacity of SOCIETE DE DEVELOPPEMENT ... (6.82) 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 3395.20. 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

3395.205

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

-35.035

Liquidity indicators evolution
SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL

Sector positioning

Liquidity ratio
3395.2 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Excellent

In 2024, the liquidity ratio of SOCIETE DE DEVELOPPEMENT ... (3395.20) 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
-35.03x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE DE DEVELOPPEMENT ... (-35.0x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 14 days. Inventory turnover is 540 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 566 days of revenue, i.e. 3.3 M€ to permanently finance.

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

3 346 954 €

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

11 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

25 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

540 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

566 j

WCR and payment terms evolution
SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL

Positioning of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL is estimated at 561 969 € (range 192 057€ - 1 441 899€). The price/revenue ratio is 0.28x (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 2024
80 tx
192k€ 561k€ 1441k€
561 969 € Range: 192 057€ - 1 441 899€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
2 128 293 € × 0.28x
Estimation 595 414 €
214 104€ - 1 464 386€
Net Income Multiple 20%
217 927 € × 2.3x
Estimation 511 803 €
158 986€ - 1 408 171€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL

What is the revenue of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL ?

The revenue of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL in 2024 is 2.1 M€.

Is SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL profitable?

Yes, SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL generated a net profit of 218 k€ in 2024.

Where is the headquarters of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL ?

The headquarters of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL is located in BOIS-GUILLAUME (76230), in the department Seine-Maritime.

Where to find the tax return of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL ?

The tax return of SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL 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 DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL operate?

SOCIETE DE DEVELOPPEMENT ET INVESTISSEMENT FAMILIAL operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.