SIREN : 525101010
UNION DEVELOPPEMENT 31 is a French company founded 15 years ago, specialized in the sector Activités des sièges sociaux. Based in L'UNION (31240), this company of category PME shows in 2023 a revenue of 290 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 290 448 € | 290 400 € | 290 498 € | 255 070 € | 306 070 € | N/C | 264 842 € |
| Net income | 156 047 € | 160 891 € | 114 805 € | 218 402 € | 220 716 € | 98 864 € | 169 291 € |
| EBITDA | -177 370 € | -142 593 € | -103 436 € | -130 372 € | -80 629 € | N/C | -37 132 € |
| Net margin | 53.7% | 55.4% | 39.5% | 85.6% | 72.1% | N/C | 63.9% |
In 2023, UNION DEVELOPPEMENT 31 achieves revenue of 290 k€. Revenue is growing positively over 7 years (CAGR: +1.3%). Vs 2022: +0%. After deducting consumption (0 €), gross margin stands at 290 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 -177 k€, representing -61.1% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -24%, reducing margin by 12.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 156 k€, i.e. 53.7% of revenue. This profit can be retained or distributed to shareholders.
290 448 €
290 448 €
-177 370 €
-192 926 €
156 047 €
-61.1%
The debt ratio (= Financial debt / Equity x 100) stands at 34%. 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 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 57.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
34.339%
67.471%
57.59%
2.635
38.4%
In 2023, the debt ratio of UNION DEVELOPPEMENT 31 (34.34) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2023, the financial autonomy of UNION DEVELOPPEMENT 31 (67.5%) 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 2023, the repayment capacity of UNION DEVELOPPEMENT 31 (2.63) 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 251.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
251.435
-1.901
In 2023, the liquidity ratio of UNION DEVELOPPEMENT 31 (251.44) 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 2023, the interest coverage of UNION DEVELOPPEMENT 31 (-1.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 7 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 105 days. Excellent situation: suppliers finance 98 days of the operating cycle (retail model). WCR is negative (-101 days): operations structurally generate cash. Notable WCR improvement over the period (-181%), freeing up cash.
-81 808 €
7 j
105 j
0 j
-101 j
Based on 89 transactions of similar company sales
in 2023,
the value of UNION DEVELOPPEMENT 31 is estimated at
511 612 €
(range 237 584€ - 1 130 919€).
The price/revenue ratio is 0.52x
(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 89 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 UNION DEVELOPPEMENT 31 with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of UNION DEVELOPPEMENT 31 in 2023 is 290 k€.
Yes, UNION DEVELOPPEMENT 31 generated a net profit of 156 k€ in 2023.
The headquarters of UNION DEVELOPPEMENT 31 is located in L'UNION (31240), in the department Haute-Garonne.
The tax return of UNION DEVELOPPEMENT 31 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).
UNION DEVELOPPEMENT 31 operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.