SIREN : 309480127
S & L PARTICIPATIONS is a French company founded 49 years ago, specialized in the sector Activités des sièges sociaux. Based in HIRSINGUE (68560), this company of category PME shows in 2023 a revenue of 146 k€. 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
| Kennzahl | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Umsatz | 145 800 € | 142 400 € | 149 377 € | 192 000 € | 192 000 € | 192 000 € | 184 000 € | 96 000 € |
| Nettoergebnis | -13 778 € | 19 951 € | 84 127 € | 39 049 € | 12 358 € | 17 004 € | -18 619 € | 812 € |
| EBITDA | 57 703 € | 36 493 € | 62 724 € | 59 840 € | 48 798 € | 63 899 € | -998 € | -78 696 € |
| Nettomarge | -9.4% | 14.0% | 56.3% | 20.3% | 6.4% | 8.9% | -10.1% | 0.8% |
In 2023, S & L PARTICIPATIONS achieves revenue of 146 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2022: +2%. After deducting consumption (2 k€), gross margin stands at 144 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 58 k€, representing 39.6% of revenue. Positive scissor effect: EBITDA margin improves by +13.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -14 k€ (-9.4% of revenue), which will impact equity.
145 800 €
144 109 €
57 703 €
-20 460 €
-13 778 €
39.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 120.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.009%
54.65%
120.944%
0.0
13.0%
In 2023, the debt ratio of S & L PARTICIPATIONS (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of S & L PARTICIPATIONS (54.6%) 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 S & L PARTICIPATIONS (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 872.97. 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 194.4x. Operating income very largely covers interest expenses: high safety margin.
872.969
194.435
In 2023, the liquidity ratio of S & L PARTICIPATIONS (872.97) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2023, the interest coverage of S & L PARTICIPATIONS (194.4x) 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: 2658 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 2654 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1975 days of revenue, i.e. 800 k€ to permanently finance. Over 2016-2023, WCR increased by +384%, requiring additional financing.
800 072 €
2658 j
4 j
0 j
1975 j
Based on 89 transactions of similar company sales
in 2023,
the value of S & L PARTICIPATIONS is estimated at
173 651 €
(range 86 103€ - 286 236€).
With an EBITDA of 57 703€, the sector multiple of 4.0x is applied.
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 S & L PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of S & L PARTICIPATIONS in 2023 is 146 k€.
S & L PARTICIPATIONS recorded a net loss in 2023.
The headquarters of S & L PARTICIPATIONS is located in HIRSINGUE (68560), in the department Haut-Rhin.
The tax return of S & L PARTICIPATIONS 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).
S & L PARTICIPATIONS 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.