SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is a French company founded 35 years ago, specialized in the sector Gestion de fonds. Based in CLAMECY (58500), this company of category PME shows in 2024 a revenue of 748 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Historique financier - SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES (SIREN 378800726)
Kennzahl 2024 2023 2022 2021 2020 2019 2018 2017 2016
Umsatz 747 673 € 1 037 095 € 1 143 548 € 1 514 633 € 1 177 575 € 3 825 933 € 2 675 713 € 3 228 112 € 3 334 491 €
Nettoergebnis 195 344 € 190 913 € 170 324 € -593 347 € -576 165 € -1 206 515 € -207 934 € 676 € 53 172 €
EBITDA 200 976 € 215 028 € 194 136 € -863 296 € -372 584 € -1 269 758 € -118 383 € -74 781 € 209 826 €
Nettomarge 26.1% 18.4% 14.9% -39.2% -48.9% -31.5% -7.8% 0.0% 1.6%

Umsatz und Gewinn- und Verlustrechnung

In 2024, SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES achieves revenue of 748 k€. Revenue is declining over the period 2016-2024 (CAGR: -17.0%). Significant drop of -28% vs 2023. After deducting consumption (0 €), gross margin stands at 748 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 201 k€, representing 26.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 26.1% of revenue. This profit can be retained or distributed to shareholders.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

747 673 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

747 673 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

200 976 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

206 493 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

195 344 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

26.9%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at -54%. 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 -294%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 25.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

-53.502%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

-294.498%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

25.389%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

4.274

Entwicklung der Solvenzkennzahlen
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Positionnement sectoriel

Debt ratio
-53.5 2024
2022
2023
2024
Q1: 0.0
Méd: 8.28
Q3: 92.71
Excellent

In 2024, the debt ratio of SOCIETE COMMERCIALE ET FI... (-53.50) 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.

Financial autonomy
-294.5% 2024
2022
2023
2024
Q1: 4.63%
Méd: 48.43%
Q3: 87.31%
Average

In 2024, the financial autonomy of SOCIETE COMMERCIALE ET FI... (-294.5%) 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
4.27 years 2024
2022
2023
2024
Q1: -0.01 years
Méd: 0.0 years
Q3: 3.01 years
Average

In 2024, the repayment capacity of SOCIETE COMMERCIALE ET FI... (4.27) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 45.59. 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 5.5x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

45.594

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

5.486

Entwicklung der Liquiditätskennzahlen
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Positionnement sectoriel

Liquidity ratio
45.59 2024
2022
2023
2024
Q1: 100.71
Méd: 472.45
Q3: 3122.85
Average

In 2024, the liquidity ratio of SOCIETE COMMERCIALE ET FI... (45.59) 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
5.49x 2024
2022
2023
2024
Q1: -71.11x
Méd: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE COMMERCIALE ET FI... (5.5x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 578 days. Excellent situation: suppliers finance 497 days of the operating cycle (retail model). Overall, WCR represents 137 days of revenue, i.e. 284 k€ to permanently finance. Notable WCR improvement over the period (-72%), freeing up cash.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

283 682 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

81 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

578 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

137 j

Entwicklung des Working Capital und der Zahlungsfristen
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Positionnement de SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES dans son secteur

Vergleich mit der Branche Gestion de fonds

Bewertungsschätzung

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is estimated at 839 163 € (range 267 265€ - 1 847 520€). With an EBITDA of 200 976€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (conservative valuation). 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
62 tx
267k€ 839k€ 1847k€
839 163 € Range: 267 265€ - 1 847 520€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
200 976 € × 4.8x
Estimation 964 230 €
299 895€ - 2 170 643€
Revenue Multiple 30%
747 673 € × 0.30x
Estimation 227 602 €
117 766€ - 633 734€
Net Income Multiple 20%
195 344 € × 7.4x
Estimation 1 443 838 €
409 943€ - 2 860 396€

Bewertungsentwicklung

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

What is the revenue of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The revenue of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES in 2024 is 748 k€.

Is SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES profitable?

Yes, SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES generated a net profit of 195 k€ in 2024.

Where is the headquarters of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The headquarters of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is located in CLAMECY (58500), in the department Nievre.

Where to find the tax return of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The tax return of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES 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 SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES operate?

SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.