STUART COMMERCIAL SA : revenue, balance sheet and financial ratios

STUART COMMERCIAL SA is a French company founded 27 years ago, specialized in the sector Administration d'immeubles et autres biens immobiliers. Based in ORLEANS (45000), this company of category PME shows in 2024 a revenue of 313 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - STUART COMMERCIAL SA (SIREN 421257999)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 313 422 € 317 690 € 338 296 € 297 916 € 256 740 € 247 287 € 191 352 € 155 041 € 185 765 €
Net income 537 817 € 75 022 € 55 556 € 90 443 € 75 961 € 26 329 € -34 918 € -29 065 € -28 308 €
EBITDA 51 820 € 197 678 € 191 628 € 191 395 € 144 771 € 138 971 € 94 221 € 57 556 € 100 833 €
Net margin 171.6% 23.6% 16.4% 30.4% 29.6% 10.6% -18.2% -18.7% -15.2%

Revenue and income statement

In 2024, STUART COMMERCIAL SA achieves revenue of 313 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.8%. Slight decline of -1% vs 2023. After deducting consumption (0 €), gross margin stands at 313 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 52 k€, representing 16.5% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -74%, reducing margin by 45.7 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 538 k€, i.e. 171.6% 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

313 422 €

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

313 422 €

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

51 820 €

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

-38 308 €

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

537 817 €

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

16.5%

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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 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

38.699%

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

65.616%

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

-47.343%

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

-5.053

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

37.0%

Solvency indicators evolution
STUART COMMERCIAL SA

Sector positioning

Debt ratio
38.7 2024
2022
2023
2024
Q1: 0.0
Med: 10.26
Q3: 67.95
Average -12 pts over 3 years

In 2024, the debt ratio of STUART COMMERCIAL SA (38.70) 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
65.62% 2024
2022
2023
2024
Q1: 3.12%
Med: 14.32%
Q3: 43.61%
Excellent

In 2024, the financial autonomy of STUART COMMERCIAL SA (65.6%) 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
-5.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.18 years
Q3: 4.28 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of STUART COMMERCIAL SA (-5.05) 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 674.15. 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 48.7x. 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

674.155

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

48.663

Liquidity indicators evolution
STUART COMMERCIAL SA

Sector positioning

Liquidity ratio
674.15 2024
2022
2023
2024
Q1: 100.01
Med: 116.56
Q3: 409.44
Excellent

In 2024, the liquidity ratio of STUART COMMERCIAL SA (674.15) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
48.66x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 7.78x
Excellent

In 2024, the interest coverage of STUART COMMERCIAL SA (48.7x) 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: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 77 days. The company must finance 11 days of gap between collections and payments. Overall, WCR represents 796 days of revenue, i.e. 693 k€ to permanently finance. Over 2016-2024, WCR increased by +568%, requiring additional financing.

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

693 355 €

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

88 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

77 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

796 j

WCR and payment terms evolution
STUART COMMERCIAL SA

Positioning of STUART COMMERCIAL SA in its sector

Comparison with sector Administration d'immeubles et autres biens immobiliers

Valuation estimate

Based on 277 transactions of similar company sales (all years), the value of STUART COMMERCIAL SA is estimated at 301 216 € (range 78 830€ - 901 220€). With an EBITDA of 51 820€, the sector multiple of 1.3x is applied. The price/revenue ratio is 0.29x (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 2024
277 transactions
78k€ 301k€ 901k€
301 216 € Range: 78 830€ - 901 220€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
51 820 € × 1.3x
Estimation 68 727 €
23 913€ - 207 359€
Revenue Multiple 30%
313 422 € × 0.29x
Estimation 89 437 €
43 109€ - 195 115€
Net Income Multiple 20%
537 817 € × 2.2x
Estimation 1 200 111 €
269 705€ - 3 695 031€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 277 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 (Administration d'immeubles et autres biens immobiliers)

Compare STUART COMMERCIAL SA with other companies in the same sector:

Voir toutes les statistiques du secteur Administration d'immeubles et autres biens immobiliers

Frequently asked questions about STUART COMMERCIAL SA

What is the revenue of STUART COMMERCIAL SA ?

The revenue of STUART COMMERCIAL SA in 2024 is 313 k€.

Is STUART COMMERCIAL SA profitable?

Yes, STUART COMMERCIAL SA generated a net profit of 538 k€ in 2024.

Where is the headquarters of STUART COMMERCIAL SA ?

The headquarters of STUART COMMERCIAL SA is located in ORLEANS (45000), in the department Loiret.

Where to find the tax return of STUART COMMERCIAL SA ?

The tax return of STUART COMMERCIAL SA 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 STUART COMMERCIAL SA operate?

STUART COMMERCIAL SA operates in the sector Administration d'immeubles et autres biens immobiliers (NAF code 68.32A). See the 'Sector positioning' section above to compare the company with its competitors.