SUNSET DEVELOPMENT GROUP : revenue, balance sheet and financial ratios

SUNSET DEVELOPMENT GROUP is a French company founded 8 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in PERPIGNAN (66000), this company of category PME shows in 2023 a revenue of 403 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SUNSET DEVELOPMENT GROUP (SIREN 834425555)
Indicator 2023 2022
Revenue 403 116 € 353 308 €
Net income -13 784 € 31 302 €
EBITDA -3 849 € 30 093 €
Net margin -3.4% 8.9%

Revenue and income statement

In 2023, SUNSET DEVELOPMENT GROUP achieves revenue of 403 k€. Vs 2022, growth of +14% (353 k€ -> 403 k€). After deducting consumption (0 €), gross margin stands at 403 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 -4 k€, representing -1.0% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by -113%, reducing margin by 9.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -14 k€ (-3.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

403 116 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

403 116 €

EBITDA (2023) ?
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

-3 849 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-12 485 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-13 784 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.0%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

76.982%

Financial autonomy (2023) ?
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

27.985%

Cash flow / Revenue (2023) ?
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

-2.603%

Repayment capacity (2023) ?
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

-6.398

Asset age ratio (2023) ?
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

65.8%

Solvency indicators evolution
SUNSET DEVELOPMENT GROUP

Sector positioning

Debt ratio
76.98 2023
2022
2023
Q1: 0.0
Med: 4.57
Q3: 46.64
Average +11 pts over 2 years

In 2023, the debt ratio of SUNSET DEVELOPMENT GROUP (76.98) 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
27.98% 2023
2022
2023
Q1: 4.34%
Med: 38.5%
Q3: 74.88%
Average -5 pts over 2 years

In 2023, the financial autonomy of SUNSET DEVELOPMENT GROUP (28.0%) 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
-6.4 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Excellent -50 pts over 2 years

In 2023, the repayment capacity of SUNSET DEVELOPMENT GROUP (-6.40) 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 254.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

254.596

Interest coverage (2023) ?
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

-32.216

Liquidity indicators evolution
SUNSET DEVELOPMENT GROUP

Sector positioning

Liquidity ratio
254.6 2023
2022
2023
Q1: 139.65
Med: 306.13
Q3: 898.97
Average -18 pts over 2 years

In 2023, the liquidity ratio of SUNSET DEVELOPMENT GROUP (254.60) 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
-32.22x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average -50 pts over 2 years

In 2023, the interest coverage of SUNSET DEVELOPMENT GROUP (-32.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 148 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The gap of 143 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 72 days of revenue, i.e. 81 k€ to permanently finance.

Operating WCR (2023) ?
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

80 563 €

Customer credit (2023) ?
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

148 j

Supplier credit (2023) ?
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

5 j

Inventory turnover (2023) ?
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

13 j

WCR in days of revenue (2023) ?
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

72 j

WCR and payment terms evolution
SUNSET DEVELOPMENT GROUP

Positioning of SUNSET DEVELOPMENT GROUP in its sector

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

Valuation estimate

Based on 66 transactions of similar company sales in 2023, the value of SUNSET DEVELOPMENT GROUP is estimated at 254 909 € (range 109 974€ - 399 503€). The price/revenue ratio is 0.63x (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 2023
66 tx
109k€ 254k€ 399k€
254 909 € Range: 109 974€ - 399 503€
NAF 5 année 2023

Valuation method used

Revenue Multiple
403 116 € × 0.63x = 254 910 €
Range: 109 974€ - 399 503€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 66 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 SUNSET DEVELOPMENT GROUP 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 SUNSET DEVELOPMENT GROUP

What is the revenue of SUNSET DEVELOPMENT GROUP ?

The revenue of SUNSET DEVELOPMENT GROUP in 2023 is 403 k€.

Is SUNSET DEVELOPMENT GROUP profitable?

SUNSET DEVELOPMENT GROUP recorded a net loss in 2023.

Where is the headquarters of SUNSET DEVELOPMENT GROUP ?

The headquarters of SUNSET DEVELOPMENT GROUP is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of SUNSET DEVELOPMENT GROUP ?

The tax return of SUNSET DEVELOPMENT GROUP 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 SUNSET DEVELOPMENT GROUP operate?

SUNSET DEVELOPMENT GROUP 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.