COMPAGNIE FONCIERE RAISON : revenue, balance sheet and financial ratios

COMPAGNIE FONCIERE RAISON is a French company founded 37 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75016), this company of category GE shows in 2024 a revenue of 20.4 M€. 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 - COMPAGNIE FONCIERE RAISON (SIREN 348616061)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 20 416 542 € 19 640 941 € 19 075 514 € 18 408 137 € 18 088 720 € 12 243 231 € 11 565 318 € 13 120 751 € 13 720 719 €
Net income 11 055 476 € 15 875 630 € 11 395 473 € 8 143 260 € 9 389 353 € 5 388 045 € 5 763 362 € 8 959 829 € 6 310 007 €
EBITDA 17 078 306 € 16 195 202 € 15 845 354 € 14 947 468 € 14 975 589 € 10 066 109 € 9 625 300 € 10 791 289 € 11 748 914 €
Net margin 54.1% 80.8% 59.7% 44.2% 51.9% 44.0% 49.8% 68.3% 46.0%

Revenue and income statement

In 2024, COMPAGNIE FONCIERE RAISON achieves revenue of 20.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.1%. Vs 2023: +4%. After deducting consumption (86 k€), gross margin stands at 20.3 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 17.1 M€, representing 83.6% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 11.1 M€, i.e. 54.1% 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

20 416 542 €

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

20 330 459 €

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

17 078 306 €

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

14 618 451 €

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

11 055 476 €

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

83.6%

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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 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 65.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

40.961%

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

69.096%

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

65.665%

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

2.44

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

46.4%

Solvency indicators evolution
COMPAGNIE FONCIERE RAISON

Sector positioning

Debt ratio
40.96 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average +6 pts over 3 years

In 2024, the debt ratio of COMPAGNIE FONCIERE RAISON (40.96) 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
69.1% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good

In 2024, the financial autonomy of COMPAGNIE FONCIERE RAISON (69.1%) 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.

Repayment capacity
2.44 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of COMPAGNIE FONCIERE RAISON (2.44) 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 84.65. 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 3.3x. Financial charges are adequately covered by operations.

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

84.648

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

3.332

Liquidity indicators evolution
COMPAGNIE FONCIERE RAISON

Sector positioning

Liquidity ratio
84.65 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average -47 pts over 3 years

In 2024, the liquidity ratio of COMPAGNIE FONCIERE RAISON (84.65) 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
3.33x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of COMPAGNIE FONCIERE RAISON (3.3x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 551 days. Excellent situation: suppliers finance 549 days of the operating cycle (retail model). Overall, WCR represents 24 days of revenue, i.e. 1.3 M€ to permanently finance. Over 2016-2024, WCR increased by +499%, requiring additional financing.

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

1 346 471 €

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

2 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

551 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

24 j

WCR and payment terms evolution
COMPAGNIE FONCIERE RAISON

Positioning of COMPAGNIE FONCIERE RAISON in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of COMPAGNIE FONCIERE RAISON is estimated at 67 825 483 € (range 19 075 836€ - 121 898 517€). With an EBITDA of 17 078 306€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
19075k€ 67825k€ 121898k€
67 825 483 € Range: 19 075 836€ - 121 898 517€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 078 306 € × 5.6x
Estimation 95 635 571 €
25 315 362€ - 170 697 711€
Revenue Multiple 30%
20 416 542 € × 0.81x
Estimation 16 468 545 €
6 293 154€ - 30 709 813€
Net Income Multiple 20%
11 055 476 € × 6.8x
Estimation 75 335 673 €
22 651 044€ - 136 683 592€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare COMPAGNIE FONCIERE RAISON with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about COMPAGNIE FONCIERE RAISON

What is the revenue of COMPAGNIE FONCIERE RAISON ?

The revenue of COMPAGNIE FONCIERE RAISON in 2024 is 20.4 M€.

Is COMPAGNIE FONCIERE RAISON profitable?

Yes, COMPAGNIE FONCIERE RAISON generated a net profit of 11.1 M€ in 2024.

Where is the headquarters of COMPAGNIE FONCIERE RAISON ?

The headquarters of COMPAGNIE FONCIERE RAISON is located in PARIS (75016), in the department Paris.

Where to find the tax return of COMPAGNIE FONCIERE RAISON ?

The tax return of COMPAGNIE FONCIERE RAISON 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 COMPAGNIE FONCIERE RAISON operate?

COMPAGNIE FONCIERE RAISON operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.