Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2021-09-01 (4 years)Status: ActiveBusiness sector: Autres commerces de détail spécialisés diversLocation: VALENCE (26000), Drome
STUP ET FETES : revenue, balance sheet and financial ratios
STUP ET FETES is a French company
founded 4 years ago,
specialized in the sector Autres commerces de détail spécialisés divers.
Based in VALENCE (26000),
this company of category PME
shows in 2023 a revenue of 998 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - STUP ET FETES (SIREN 901843516)
Indicator
2024
2023
2022
Revenue
N/C
997 824 €
830 128 €
Net income
150 031 €
158 294 €
101 080 €
EBITDA
N/C
239 015 €
167 171 €
Net margin
N/C
15.9%
12.2%
Revenue and income statement
In 2024, STUP ET FETES generates positive net income of 150 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2022-2024: 101 k€ -> 150 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
150 031 €
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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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Item
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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
76.292%
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
45.622%
Asset age ratio (2024)
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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
2022
2023
2024
Debt ratio
242.806
119.566
76.292
Financial autonomy
22.344
34.006
45.622
Repayment capacity
2.547
1.401
None
Cash flow / Revenue
15.052%
18.593%
None%
Sector positioning
Debt ratio
76.292024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average
In 2024, the debt ratio of STUP ET FETES (76.29) 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
45.62%2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Good+25 pts over 3 years
In 2024, the financial autonomy of STUP ET FETES (45.6%) 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
1.4 years2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.93 years
Average-7 pts over 2 years
In 2023, the repayment capacity of STUP ET FETES (1.40) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 380.27. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
380.267
Liquidity indicators evolution STUP ET FETES
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
2023
2024
Liquidity ratio
284.006
284.274
380.267
Interest coverage
8.698
2.635
None
Sector positioning
Liquidity ratio
380.272024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Good+11 pts over 3 years
In 2024, the liquidity ratio of STUP ET FETES (380.27) 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
2.63x2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.31x
Excellent
In 2023, the interest coverage of STUP ET FETES (2.6x) 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.
Operating WCR (2024)
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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 (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
0 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 and payment terms evolution STUP ET FETES
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
2023
2024
Operating WCR
292 379 €
326 189 €
0 €
Inventory turnover (days)
140
134
0
Customer payment term (days)
0
0
0
Supplier payment term (days)
34
55
0
Positioning of STUP ET FETES in its sector
Comparison with sector Autres commerces de détail spécialisés divers
Valuation estimate
Based on 117 transactions of similar company sales
in 2024,
the value of STUP ET FETES is estimated at
365 556 €
(range 172 212€ - 1 133 946€).
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 value2024
117 transactions
172k€365k€1133k€
365 556 €Range: 172 212€ - 1 133 946€
NAF 5 année 2024
Valuation method used
Net Income Multiple
150 031 €
×
2.4x
=365 557 €
Range: 172 213€ - 1 133 947€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 117 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 spécialisés divers)
Compare STUP ET FETES with other companies in the same sector:
Yes, STUP ET FETES generated a net profit of 150 k€ in 2024.
Where is the headquarters of STUP ET FETES ?
The headquarters of STUP ET FETES is located in VALENCE (26000), in the department Drome.
Where to find the tax return of STUP ET FETES ?
The tax return of STUP ET FETES 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 STUP ET FETES operate?
STUP ET FETES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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