SUD DE FRANCE DEVELOPPEMENT : revenue, balance sheet and financial ratios

SUD DE FRANCE DEVELOPPEMENT is a French company founded 41 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 2.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SUD DE FRANCE DEVELOPPEMENT (SIREN 331496158)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 720 578 € 3 405 281 € 2 393 030 € 2 383 195 € 1 542 736 € 3 348 909 € 3 916 795 € 2 804 418 € 2 542 275 € 2 623 572 €
Net income 14 882 € 3 233 € 4 454 € 4 446 € 16 215 € 8 757 € 8 074 € 37 603 € 8 642 € 22 638 €
EBITDA 79 844 € 57 953 € -547 663 € -157 169 € -21 912 € 26 708 € -10 357 € 168 957 € -15 812 € 202 086 €
Net margin 0.5% 0.1% 0.2% 0.2% 1.1% 0.3% 0.2% 1.3% 0.3% 0.9%

Revenue and income statement

In 2024, SUD DE FRANCE DEVELOPPEMENT achieves revenue of 2.7 M€. Revenue is growing positively over 10 years (CAGR: +0.4%). Significant drop of -20% vs 2023. After deducting consumption (0 €), gross margin stands at 2.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 2.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 15 k€, i.e. 0.5% 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

2 720 578 €

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

2 720 578 €

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

79 844 €

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

42 593 €

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

14 882 €

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

0.5%

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 0.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

72.59%

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

11.201%

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

0.359%

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

0.207

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

17.1%

Solvency indicators evolution
SUD DE FRANCE DEVELOPPEMENT

Sector positioning

Debt ratio
72.59 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average +44 pts over 3 years

In 2024, the debt ratio of SUD DE FRANCE DEVELOPPEMENT (72.59) 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
11.2% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Average

In 2024, the financial autonomy of SUD DE FRANCE DEVELOPPEMENT (11.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.21 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of SUD DE FRANCE DEVELOPPEMENT (0.21) 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 85.81. 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 88.7x. 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

85.807

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

88.652

Liquidity indicators evolution
SUD DE FRANCE DEVELOPPEMENT

Sector positioning

Liquidity ratio
85.81 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Average

In 2024, the liquidity ratio of SUD DE FRANCE DEVELOPPEMENT (85.81) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
88.65x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SUD DE FRANCE DEVELOPPEMENT (88.7x) 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: 73 days. The company must finance 15 days of gap between collections and payments. Overall, WCR represents 326 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2015-2024, WCR increased by +329%, 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

2 465 932 €

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

73 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

326 j

WCR and payment terms evolution
SUD DE FRANCE DEVELOPPEMENT

Positioning of SUD DE FRANCE DEVELOPPEMENT in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SUD DE FRANCE DEVELOPPEMENT is estimated at 728 391 € (range 354 551€ - 918 428€). With an EBITDA of 79 844€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
354k€ 728k€ 918k€
728 391 € Range: 354 551€ - 918 428€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
79 844 € × 4.3x
Estimation 340 003 €
67 597€ - 544 353€
Revenue Multiple 30%
2 720 578 € × 0.66x
Estimation 1 792 589 €
1 043 234€ - 1 982 170€
Net Income Multiple 20%
14 882 € × 6.9x
Estimation 103 065 €
38 915€ - 258 002€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SUD DE FRANCE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SUD DE FRANCE DEVELOPPEMENT

What is the revenue of SUD DE FRANCE DEVELOPPEMENT ?

The revenue of SUD DE FRANCE DEVELOPPEMENT in 2024 is 2.7 M€.

Is SUD DE FRANCE DEVELOPPEMENT profitable?

Yes, SUD DE FRANCE DEVELOPPEMENT generated a net profit of 15 k€ in 2024.

Where is the headquarters of SUD DE FRANCE DEVELOPPEMENT ?

The headquarters of SUD DE FRANCE DEVELOPPEMENT is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of SUD DE FRANCE DEVELOPPEMENT ?

The tax return of SUD DE FRANCE 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 SUD DE FRANCE DEVELOPPEMENT operate?

SUD DE FRANCE DEVELOPPEMENT operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.