SOFIREL DEVELOPPEMENT : revenue, balance sheet and financial ratios

SOFIREL DEVELOPPEMENT is a French company founded 22 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DECINES-CHARPIEU (69150), this company of category PME shows in 2024 a revenue of 10 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOFIREL DEVELOPPEMENT (SIREN 451292353)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 343 € 10 999 € 10 620 € 10 344 € 6 401 645 € 10 421 € 10 288 € 9 869 € 9 988 €
Net income 307 140 € 469 630 € 2 181 445 € 1 113 329 € 1 499 261 € 988 476 € 732 550 € 572 606 € -11 881 €
EBITDA -35 518 € -5 923 € -4 098 € -13 777 € 1 910 273 € 2 070 € -2 877 € 426 € 2 604 €
Net margin 2969.5% 4269.8% 20540.9% 10763.0% 23.4% 9485.4% 7120.4% 5802.1% -119.0%

Revenue and income statement

In 2024, SOFIREL DEVELOPPEMENT achieves revenue of 10 k€. Revenue is growing positively over 9 years (CAGR: +0.4%). Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 10 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -343.4% of revenue. Warning negative scissor effect: despite revenue change (-6%), EBITDA varies by -500%, reducing margin by 289.6 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 307 k€, i.e. 2969.5% 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

10 343 €

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

10 343 €

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

-35 518 €

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

-42 045 €

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

307 140 €

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

-343.4%

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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 89%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1902.6% 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

0.021%

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

88.832%

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

1902.601%

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

0.006

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

35.3%

Solvency indicators evolution
SOFIREL DEVELOPPEMENT

Sector positioning

Debt ratio
0.02 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Good

In 2024, the debt ratio of SOFIREL DEVELOPPEMENT (0.02) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
88.83% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Excellent

In 2024, the financial autonomy of SOFIREL DEVELOPPEMENT (88.8%) 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
0.01 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Good

In 2024, the repayment capacity of SOFIREL DEVELOPPEMENT (0.01) 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 492.32. 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

492.321

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

-476.972

Liquidity indicators evolution
SOFIREL DEVELOPPEMENT

Sector positioning

Liquidity ratio
492.32 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good -20 pts over 3 years

In 2024, the liquidity ratio of SOFIREL DEVELOPPEMENT (492.32) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-476.97x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of SOFIREL DEVELOPPEMENT (-477.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 266 days. Excellent situation: suppliers finance 266 days of the operating cycle (retail model). WCR is negative (-23566 days): operations structurally generate cash. Notable WCR improvement over the period (-337020%), freeing up cash.

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

-677 070 €

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

0 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

266 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

-23566 j

WCR and payment terms evolution
SOFIREL DEVELOPPEMENT

Positioning of SOFIREL DEVELOPPEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOFIREL DEVELOPPEMENT is estimated at 842 187 € (range 253 626€ - 1 528 255€). The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
253k€ 842k€ 1528k€
842 187 € Range: 253 626€ - 1 528 255€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
10 343 € × 0.81x
Estimation 8 343 €
3 188€ - 15 558€
Net Income Multiple 20%
307 140 € × 6.8x
Estimation 2 092 954 €
629 285€ - 3 797 304€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOFIREL DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOFIREL DEVELOPPEMENT

What is the revenue of SOFIREL DEVELOPPEMENT ?

The revenue of SOFIREL DEVELOPPEMENT in 2024 is 10 k€.

Is SOFIREL DEVELOPPEMENT profitable?

Yes, SOFIREL DEVELOPPEMENT generated a net profit of 307 k€ in 2024.

Where is the headquarters of SOFIREL DEVELOPPEMENT ?

The headquarters of SOFIREL DEVELOPPEMENT is located in DECINES-CHARPIEU (69150), in the department Rhone.

Where to find the tax return of SOFIREL DEVELOPPEMENT ?

The tax return of SOFIREL DEVELOPPEMENT 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 SOFIREL DEVELOPPEMENT operate?

SOFIREL DEVELOPPEMENT operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.