SIREN : 490243383
SUM FINANCES is a French company founded 19 years ago, specialized in the sector Activités des sociétés holding. Based in BOOS (76520), this company of category PME shows in 2024 a revenue of 702 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 701 798 € | 672 467 € | 632 435 € | 590 404 € | 651 808 € | 1 043 465 € | 1 275 993 € | 1 185 006 € |
| Net income | 51 668 € | 66 280 € | 45 768 € | 45 703 € | 66 602 € | 250 372 € | 276 832 € | 254 314 € |
| EBITDA | 131 573 € | 118 956 € | 82 653 € | 53 058 € | 61 711 € | 243 962 € | 320 816 € | 322 174 € |
| Net margin | 7.4% | 9.9% | 7.2% | 7.7% | 10.2% | 24.0% | 21.7% | 21.5% |
In 2024, SUM FINANCES achieves revenue of 702 k€. Revenue is declining over the period 2016-2024 (CAGR: -6.3%). Vs 2023: +4%. After deducting consumption (0 €), gross margin stands at 702 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 132 k€, representing 18.7% of 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 52 k€, i.e. 7.4% of revenue. This profit can be retained or distributed to shareholders.
701 798 €
701 798 €
131 573 €
140 145 €
51 668 €
18.7%
The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 30.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
40.727%
67.15%
5.642%
30.133
In 2024, the debt ratio of SUM FINANCES (40.73) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SUM FINANCES (67.2%) 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.
In 2024, the repayment capacity of SUM FINANCES (30.13) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 164.04. 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 58.6x. Operating income very largely covers interest expenses: high safety margin.
164.043
58.595
In 2024, the liquidity ratio of SUM FINANCES (164.04) 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.
In 2024, the interest coverage of SUM FINANCES (58.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 178 days. Excellent situation: suppliers finance 176 days of the operating cycle (retail model). WCR is negative (-62 days): operations structurally generate cash. Over 2016-2024, WCR increased by +45%, requiring additional financing.
-120 639 €
2 j
178 j
0 j
-62 j
Based on 54 transactions of similar company sales
in 2024,
the value of SUM FINANCES is estimated at
457 179 €
(range 140 592€ - 772 777€).
With an EBITDA of 131 573€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SUM FINANCES with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SUM FINANCES in 2024 is 702 k€.
Yes, SUM FINANCES generated a net profit of 52 k€ in 2024.
The headquarters of SUM FINANCES is located in BOOS (76520), in the department Seine-Maritime.
The tax return of SUM FINANCES 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).
SUM FINANCES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.