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SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS is a French company founded 32 years ago, specialized in the sector Promotion immobilière de logements. Based in SAINT-MARTIN (None), this company of category PME shows in 2015 a revenue of 106 k€. 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'ETUDES FINANCIERES IMMOBILIERES DENIS (SIREN 393643705)
Indicator 2015
Revenue 105 852 €
Net income -12 352 €
EBITDA -142 018 €
Net margin -11.7%

Revenue and income statement

In 2015, SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS achieves revenue of 106 k€. After deducting consumption (3 k€), gross margin stands at 103 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -142 k€, representing -134.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -12 k€ (-11.7% of revenue), which will impact equity.

Revenue (2015) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

105 852 €

Gross margin (2015) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

102 547 €

EBITDA (2015) ?
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

-142 018 €

EBIT (2015) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-155 055 €

Net income (2015) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-12 352 €

EBITDA margin (2015) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-134.2%

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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 55%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory.

Debt ratio (2015) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

54.683%

Financial autonomy (2015) ?
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

38.186%

Cash flow / Revenue (2015) ?
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

-139.41%

Repayment capacity (2015) ?
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

-0.328

Asset age ratio (2015) ?
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

37.7%

Solvency indicators evolution
SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS

Sector positioning

Debt ratio
54.68 2015
2015
Q1: -3.87
Med: 2.06
Q3: 130.18
Average

In 2015, the debt ratio of SOCIETE D'ETUDES FINANCIE... (54.68) 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
38.19% 2015
2015
Q1: -0.46%
Med: 14.03%
Q3: 54.84%
Good

In 2015, the financial autonomy of SOCIETE D'ETUDES FINANCIE... (38.2%) 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
-0.33 years 2015
2015
Q1: -3.91 years
Med: 0.0 years
Q3: 1.28 years
Good

In 2015, the repayment capacity of SOCIETE D'ETUDES FINANCIE... (-0.33) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 185.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2015) ?
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

185.206

Interest coverage (2015) ?
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

-3.204

Liquidity indicators evolution
SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS

Sector positioning

Liquidity ratio
185.21 2015
2015
Q1: 116.02
Med: 270.63
Q3: 1031.62
Average

In 2015, the liquidity ratio of SOCIETE D'ETUDES FINANCIE... (185.21) 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
-3.2x 2015
2015
Q1: -2.17x
Med: 0.0x
Q3: 0.49x
Average

In 2015, the interest coverage of SOCIETE D'ETUDES FINANCIE... (-3.2x) 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: 273 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 48 days. The gap of 225 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 331 days of revenue, i.e. 97 k€ to permanently finance.

Operating WCR (2015) ?
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

97 248 €

Customer credit (2015) ?
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

273 j

Supplier credit (2015) ?
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

48 j

Inventory turnover (2015) ?
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 (2015) ?
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

331 j

WCR and payment terms evolution
SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS

Positioning of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS 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 D'ETUDES FINANCIERES IMMOBILIERES DENIS is estimated at 29 613 € (range 10 648€ - 72 832€). 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 2015
80 tx
10k€ 29k€ 72k€
29 613 € Range: 10 648€ - 72 832€
NAF 5 all-time

Valuation method used

Revenue Multiple
105 852 € × 0.28x = 29 613 €
Range: 10 649€ - 72 832€

Only this financial indicator is available for this company.

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 D'ETUDES FINANCIERES IMMOBILIERES DENIS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS

What is the revenue of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS ?

The revenue of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS in 2015 is 106 k€.

Is SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS profitable?

SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS recorded a net loss in 2015.

Where is the headquarters of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS ?

The headquarters of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS is located in SAINT-MARTIN.

Where to find the tax return of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS ?

The tax return of SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS 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'ETUDES FINANCIERES IMMOBILIERES DENIS operate?

SOCIETE D'ETUDES FINANCIERES IMMOBILIERES DENIS 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.