SUNU PARTICIPATIONS HOLDING SA : revenue, balance sheet and financial ratios

SUNU PARTICIPATIONS HOLDING SA is a French company founded 15 years ago, specialized in the sector Activités des sociétés holding. Based in ST MAUR DES FOSSES (94100), this company of category PME shows in 2024 a revenue of 13.8 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 - SUNU PARTICIPATIONS HOLDING SA (SIREN 524499886)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 795 509 € 11 811 991 € 9 967 279 € 9 477 391 € 7 448 702 € 6 829 545 € 5 850 831 € 5 478 129 € 4 718 207 €
Net income 720 472 € 3 052 439 € 2 057 062 € 11 491 887 € 4 058 729 € 4 880 888 € -8 636 700 € 3 206 420 € 3 384 542 €
EBITDA 233 386 € 2 474 318 € 1 847 210 € 2 396 892 € 749 493 € -26 938 € -200 192 € -49 021 € -1 291 931 €
Net margin 5.2% 25.8% 20.6% 121.3% 54.5% 71.5% -147.6% 58.5% 71.7%

Revenue and income statement

In 2024, SUNU PARTICIPATIONS HOLDING SA achieves revenue of 13.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +14.4%. Vs 2023, growth of +17% (11.8 M€ -> 13.8 M€). After deducting consumption (0 €), gross margin stands at 13.8 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 233 k€, representing 1.7% of revenue. Warning negative scissor effect: despite revenue change (+17%), EBITDA varies by -91%, reducing margin by 19.3 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 720 k€, i.e. 5.2% 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

13 795 509 €

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

13 795 509 €

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

233 386 €

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

-1 176 666 €

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

720 472 €

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

1.7%

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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 46%. 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 22.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

39.341%

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

46.057%

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

6.927%

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

22.124

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

71.9%

Solvency indicators evolution
SUNU PARTICIPATIONS HOLDING SA

Sector positioning

Debt ratio
39.34 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average -7 pts over 3 years

In 2024, the debt ratio of SUNU PARTICIPATIONS HOLDI... (39.34) 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
46.06% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average

In 2024, the financial autonomy of SUNU PARTICIPATIONS HOLDI... (46.1%) 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
22.12 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SUNU PARTICIPATIONS HOLDI... (22.12) 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 53.77. 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 1962.1x. 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

53.773

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

1962.058

Liquidity indicators evolution
SUNU PARTICIPATIONS HOLDING SA

Sector positioning

Liquidity ratio
53.77 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average

In 2024, the liquidity ratio of SUNU PARTICIPATIONS HOLDI... (53.77) 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
1962.06x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SUNU PARTICIPATIONS HOLDI... (1962.1x) 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: 172 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 170 days. The company must finance 2 days of gap between collections and payments. WCR is negative (-318 days): operations structurally generate cash. Notable WCR improvement over the period (-2539%), freeing up cash.

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

-12 167 777 €

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

172 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

170 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

-318 j

WCR and payment terms evolution
SUNU PARTICIPATIONS HOLDING SA

Positioning of SUNU PARTICIPATIONS HOLDING SA in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SUNU PARTICIPATIONS HOLDING SA is estimated at 3 211 403 € (range 1 745 644€ - 4 945 436€). With an EBITDA of 233 386€, 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.

Estimated enterprise value 2024
54 tx
1745k€ 3211k€ 4945k€
3 211 403 € Range: 1 745 644€ - 4 945 436€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
233 386 € × 4.8x
Estimation 1 128 620 €
191 048€ - 1 944 941€
Revenue Multiple 30%
13 795 509 € × 0.59x
Estimation 8 122 405 €
5 053 164€ - 9 656 009€
Net Income Multiple 20%
720 472 € × 1.5x
Estimation 1 051 862 €
670 860€ - 5 380 817€

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Activités des sociétés holding)

Compare SUNU PARTICIPATIONS HOLDING SA with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SUNU PARTICIPATIONS HOLDING SA

What is the revenue of SUNU PARTICIPATIONS HOLDING SA ?

The revenue of SUNU PARTICIPATIONS HOLDING SA in 2024 is 13.8 M€.

Is SUNU PARTICIPATIONS HOLDING SA profitable?

Yes, SUNU PARTICIPATIONS HOLDING SA generated a net profit of 720 k€ in 2024.

Where is the headquarters of SUNU PARTICIPATIONS HOLDING SA ?

The headquarters of SUNU PARTICIPATIONS HOLDING SA is located in ST MAUR DES FOSSES (94100), in the department Val-de-Marne.

Where to find the tax return of SUNU PARTICIPATIONS HOLDING SA ?

The tax return of SUNU PARTICIPATIONS HOLDING 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 SUNU PARTICIPATIONS HOLDING SA operate?

SUNU PARTICIPATIONS HOLDING SA 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.