SOCIETE FINANCIERE DECIMA : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE DECIMA is a French company founded 37 years ago, specialized in the sector Activités des sociétés holding. Based in SAINT-LAURENT-BLANGY (62223), this company of category ETI shows in 2024 a revenue of 1.1 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 FINANCIERE DECIMA (SIREN 347984080)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 120 346 € 1 041 944 € 1 013 062 € 1 010 254 € 1 146 058 € 976 036 € 877 000 € 847 000 € N/C
Net income 873 589 € 796 880 € 796 761 € 736 340 € 677 498 € 771 049 € 986 049 € 711 963 € 731 513 €
EBITDA 46 722 € 73 672 € 102 831 € 97 357 € -47 989 € 60 175 € 47 285 € 65 417 € N/C
Net margin 78.0% 76.5% 78.6% 72.9% 59.1% 79.0% 112.4% 84.1% N/C

Revenue and income statement

In 2024, SOCIETE FINANCIERE DECIMA achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Vs 2023: +8%. After deducting consumption (4 k€), gross margin stands at 1.1 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 47 k€, representing 4.2% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -37%, reducing margin by 2.9 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 874 k€, i.e. 78.0% 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

1 120 346 €

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

1 116 428 €

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

46 722 €

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

46 870 €

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

873 589 €

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

4.2%

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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 0%. 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 88%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 71.6% 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

0.0%

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

87.721%

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

71.649%

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

0.0

Solvency indicators evolution
SOCIETE FINANCIERE DECIMA

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of SOCIETE FINANCIERE DECIMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
87.72% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of SOCIETE FINANCIERE DECIMA (87.7%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of SOCIETE FINANCIERE DECIMA (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 272.64. 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 14.0x. Operating income very largely covers interest expenses: high safety margin.

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

272.636

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

14.032

Liquidity indicators evolution
SOCIETE FINANCIERE DECIMA

Sector positioning

Liquidity ratio
272.64 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -19 pts over 3 years

In 2024, the liquidity ratio of SOCIETE FINANCIERE DECIMA (272.64) 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
14.03x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent +25 pts over 3 years

In 2024, the interest coverage of SOCIETE FINANCIERE DECIMA (14.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 135 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. The company must finance 22 days of gap between collections and payments. Overall, WCR represents 204 days of revenue, i.e. 635 k€ 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

634 642 €

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

135 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

113 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

204 j

WCR and payment terms evolution
SOCIETE FINANCIERE DECIMA

Positioning of SOCIETE FINANCIERE DECIMA 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 FINANCIERE DECIMA is estimated at 565 940 € (range 304 921€ - 1 734 805€). With an EBITDA of 46 722€, the sector multiple of 4.8x is applied. 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
304k€ 565k€ 1734k€
565 940 € Range: 304 921€ - 1 734 805€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
46 722 € × 4.8x
Estimation 225 941 €
38 246€ - 389 362€
Revenue Multiple 30%
1 120 346 € × 0.59x
Estimation 659 628 €
410 372€ - 784 173€
Net Income Multiple 20%
873 589 € × 1.5x
Estimation 1 275 407 €
813 433€ - 6 524 366€

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 FINANCIERE DECIMA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE FINANCIERE DECIMA

What is the revenue of SOCIETE FINANCIERE DECIMA ?

The revenue of SOCIETE FINANCIERE DECIMA in 2024 is 1.1 M€.

Is SOCIETE FINANCIERE DECIMA profitable?

Yes, SOCIETE FINANCIERE DECIMA generated a net profit of 874 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE DECIMA ?

The headquarters of SOCIETE FINANCIERE DECIMA is located in SAINT-LAURENT-BLANGY (62223), in the department Pas-de-Calais.

Where to find the tax return of SOCIETE FINANCIERE DECIMA ?

The tax return of SOCIETE FINANCIERE DECIMA 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 FINANCIERE DECIMA operate?

SOCIETE FINANCIERE DECIMA 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.