SORGUES ACCESSOIRES : revenue, balance sheet and financial ratios

SORGUES ACCESSOIRES is a French company founded 30 years ago, specialized in the sector Autres commerces de détail en magasin non spécialisé. Based in SORGUES (84700), this company of category ETI shows in 2025 a revenue of 1.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - SORGUES ACCESSOIRES (SIREN 403655418)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 496 872 € 1 615 829 € 1 470 115 € 1 450 923 € 1 092 956 € 1 081 292 € 1 286 105 € 1 260 299 € 1 160 870 € 1 181 833 €
Net income -174 202 € -72 456 € -40 113 € 52 626 € -18 266 € 15 785 € -20 151 € 59 831 € 91 992 € 109 €
EBITDA 38 692 € 38 982 € 33 716 € 138 406 € 37 283 € 55 866 € 24 254 € 125 878 € 164 793 € 38 618 €
Net margin -11.6% -4.5% -2.7% 3.6% -1.7% 1.5% -1.6% 4.7% 7.9% 0.0%

Revenue and income statement

In 2025, SORGUES ACCESSOIRES achieves revenue of 1.5 M€. Revenue is growing positively over 10 years (CAGR: +2.7%). Slight decline of -7% vs 2024. After deducting consumption (714 k€), gross margin stands at 783 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 39 k€, representing 2.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -174 k€ (-11.6% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 496 872 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

782 597 €

EBITDA (2025) ?
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

38 692 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 845 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-174 202 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.6%

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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 -29%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
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 (2025) ?
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

-28.621%

Cash flow / Revenue (2025) ?
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

-10.14%

Repayment capacity (2025) ?
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

Asset age ratio (2025) ?
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

20.1%

Solvency indicators evolution
SORGUES ACCESSOIRES

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: 0.15
Med: 16.09
Q3: 55.94
Excellent

In 2025, the debt ratio of SORGUES ACCESSOIRES (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
-28.62% 2025
2023
2024
2025
Q1: 13.87%
Med: 44.34%
Q3: 64.59%
Watch -13 pts over 3 years

In 2025, the financial autonomy of SORGUES ACCESSOIRES (-28.6%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 2.65 years
Excellent

In 2025, the repayment capacity of SORGUES ACCESSOIRES (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 72.19. 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 98.8x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

72.185

Interest coverage (2025) ?
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

98.793

Liquidity indicators evolution
SORGUES ACCESSOIRES

Sector positioning

Liquidity ratio
72.19 2025
2023
2024
2025
Q1: 143.7
Med: 224.42
Q3: 399.97
Watch -8 pts over 3 years

In 2025, the liquidity ratio of SORGUES ACCESSOIRES (72.19) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
98.79x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.12x
Q3: 5.21x
Excellent

In 2025, the interest coverage of SORGUES ACCESSOIRES (98.8x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 138 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-25 days): operations structurally generate cash. Notable WCR improvement over the period (-181%), freeing up cash.

Operating WCR (2025) ?
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

-105 485 €

Customer credit (2025) ?
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

25 j

Supplier credit (2025) ?
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

72 j

Inventory turnover (2025) ?
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

138 j

WCR in days of revenue (2025) ?
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

-25 j

WCR and payment terms evolution
SORGUES ACCESSOIRES

Positioning of SORGUES ACCESSOIRES in its sector

Comparison with sector Autres commerces de détail en magasin non spécialisé

Valuation estimate

Based on 185 transactions of similar company sales (all years), the value of SORGUES ACCESSOIRES is estimated at 237 299 € (range 107 485€ - 624 530€). With an EBITDA of 38 692€, the sector multiple of 3.3x is applied. 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.

Estimated enterprise value 2025
185 transactions
107k€ 237k€ 624k€
237 299 € Range: 107 485€ - 624 530€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
38 692 € × 3.3x
Estimation 128 238 €
40 670€ - 236 595€
Revenue Multiple 30%
1 496 872 € × 0.28x
Estimation 419 069 €
218 846€ - 1 271 091€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 185 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 (Autres commerces de détail en magasin non spécialisé)

Compare SORGUES ACCESSOIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail en magasin non spécialisé

Frequently asked questions about SORGUES ACCESSOIRES

What is the revenue of SORGUES ACCESSOIRES ?

The revenue of SORGUES ACCESSOIRES in 2025 is 1.5 M€.

Is SORGUES ACCESSOIRES profitable?

SORGUES ACCESSOIRES recorded a net loss in 2025.

Where is the headquarters of SORGUES ACCESSOIRES ?

The headquarters of SORGUES ACCESSOIRES is located in SORGUES (84700), in the department Vaucluse.

Where to find the tax return of SORGUES ACCESSOIRES ?

The tax return of SORGUES ACCESSOIRES 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 SORGUES ACCESSOIRES operate?

SORGUES ACCESSOIRES operates in the sector Autres commerces de détail en magasin non spécialisé (NAF code 47.19B). See the 'Sector positioning' section above to compare the company with its competitors.