Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1985-09-20 (40 years)Status: ActiveBusiness sector: Commerce de détail de meublesLocation: LE LAMENTIN (97232), Martinique
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
STANDING : revenue, balance sheet and financial ratios
STANDING is a French company
founded 40 years ago,
specialized in the sector Commerce de détail de meubles.
Based in LE LAMENTIN (97232),
this company of category PME
shows in 2018 a revenue of 3.0 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, STANDING generates positive net income of 48 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2025: 524 k€ -> 48 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
47 642 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 64%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
8.808%
Financial autonomy (2025)
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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
64.353%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2020
2021
2024
2025
Debt ratio
0.857
92.699
77.172
18.324
8.808
Financial autonomy
58.697
34.699
30.891
53.507
64.353
Repayment capacity
0.023
None
None
None
None
Cash flow / Revenue
16.229%
None%
None%
None%
None%
Sector positioning
Debt ratio
8.812025
2021
2024
2025
Q1: 0.93
Med: 15.8
Q3: 62.78
Good-23 pts over 3 years
In 2025, the debt ratio of STANDING (8.81) 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
64.35%2025
2021
2024
2025
Q1: 16.18%
Med: 36.96%
Q3: 56.64%
Excellent+24 pts over 3 years
In 2025, the financial autonomy of STANDING (64.3%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 204.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
204.767
Liquidity indicators evolution STANDING
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2020
2021
2024
2025
Liquidity ratio
194.574
161.222
157.945
219.065
204.767
Interest coverage
0.557
None
None
None
None
Sector positioning
Liquidity ratio
204.772025
2021
2024
2025
Q1: 122.17
Med: 174.02
Q3: 270.04
Good+10 pts over 3 years
In 2025, the liquidity ratio of STANDING (204.77) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2025)
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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
0 €
Customer credit (2025)
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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 (2025)
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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
0 j
Inventory turnover (2025)
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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 and payment terms evolution STANDING
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2018
2020
2021
2024
2025
Operating WCR
395 808 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
88
0
0
0
0
Customer payment term (days)
30
0
0
0
0
Supplier payment term (days)
50
0
0
0
0
Positioning of STANDING in its sector
Comparison with sector Commerce de détail de meubles
Valuation estimate
Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions).
This range of 52 310€ to 312 079€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
52k€139k€312k€
139 429 €Range: 52 310€ - 312 079€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 39 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 (Commerce de détail de meubles)
Compare STANDING with other companies in the same sector:
Yes, STANDING generated a net profit of 48 k€ in 2025.
Where is the headquarters of STANDING ?
The headquarters of STANDING is located in LE LAMENTIN (97232), in the department Martinique.
Where to find the tax return of STANDING ?
The tax return of STANDING 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 STANDING operate?
STANDING operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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