FINANCEMENT ET PARTICIPATIONS : revenue, balance sheet and financial ratios

FINANCEMENT ET PARTICIPATIONS is a French company founded 33 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 312 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

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

Financial history - FINANCEMENT ET PARTICIPATIONS (SIREN 388804304)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 311 993 € 231 235 € 223 757 € 130 826 € 207 170 € 304 801 € 699 341 € 589 636 €
Net income 1 870 193 € 2 388 692 € 790 062 € 685 134 € 2 554 174 € 1 126 622 € 1 101 470 € 2 280 670 €
EBITDA -873 276 € -772 693 € -829 478 € -904 276 € -473 170 € -397 853 € -35 371 € -202 413 €
Net margin 599.4% 1033.0% 353.1% 523.7% 1232.9% 369.6% 157.5% 386.8%

Revenue and income statement

In 2023, FINANCEMENT ET PARTICIPATIONS achieves revenue of 312 k€. Revenue is declining over the period 2016-2023 (CAGR: -8.7%). Vs 2022, growth of +35% (231 k€ -> 312 k€). After deducting consumption (0 €), gross margin stands at 312 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 -873 k€, representing -279.9% of revenue. Positive scissor effect: EBITDA margin improves by +54.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.9 M€, i.e. 599.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

311 993 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

311 993 €

EBITDA (2023) ?
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

-873 276 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-873 277 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 870 193 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-279.9%

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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 2%. 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 92%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 441.3% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.886%

Financial autonomy (2023) ?
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

92.194%

Cash flow / Revenue (2023) ?
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

441.306%

Repayment capacity (2023) ?
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

0.338

Solvency indicators evolution
FINANCEMENT ET PARTICIPATIONS

Sector positioning

Debt ratio
1.89 2023
2021
2022
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good

In 2023, the debt ratio of FINANCEMENT ET PARTICIPAT... (1.89) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
92.19% 2023
2021
2022
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Excellent

In 2023, the financial autonomy of FINANCEMENT ET PARTICIPAT... (92.2%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.34 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Average

In 2023, the repayment capacity of FINANCEMENT ET PARTICIPAT... (0.34) 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 1049.43. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

1049.427

Interest coverage (2023) ?
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

-139.774

Liquidity indicators evolution
FINANCEMENT ET PARTICIPATIONS

Sector positioning

Liquidity ratio
1049.43 2023
2021
2022
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good

In 2023, the liquidity ratio of FINANCEMENT ET PARTICIPAT... (1049.43) 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.

Interest coverage
-139.77x 2023
2021
2022
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of FINANCEMENT ET PARTICIPAT... (-139.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 498 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 49 days. The gap of 449 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 2440 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 17997 days of revenue, i.e. 15.6 M€ to permanently finance. Over 2016-2023, WCR increased by +44%, requiring additional financing.

Operating WCR (2023) ?
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

15 596 933 €

Customer credit (2023) ?
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

498 j

Supplier credit (2023) ?
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

49 j

Inventory turnover (2023) ?
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

2440 j

WCR in days of revenue (2023) ?
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

17997 j

WCR and payment terms evolution
FINANCEMENT ET PARTICIPATIONS

Positioning of FINANCEMENT ET PARTICIPATIONS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of FINANCEMENT ET PARTICIPATIONS is estimated at 7 022 947 € (range 1 304 956€ - 10 488 340€). The price/revenue ratio is 0.24x (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 2023
63 tx
1304k€ 7022k€ 10488k€
7 022 947 € Range: 1 304 956€ - 10 488 340€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
311 993 € × 0.24x
Estimation 75 027 €
54 871€ - 222 823€
Net Income Multiple 20%
1 870 193 € × 9.3x
Estimation 17 444 829 €
3 180 084€ - 25 886 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 FINANCEMENT ET PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about FINANCEMENT ET PARTICIPATIONS

What is the revenue of FINANCEMENT ET PARTICIPATIONS ?

The revenue of FINANCEMENT ET PARTICIPATIONS in 2023 is 312 k€.

Is FINANCEMENT ET PARTICIPATIONS profitable?

Yes, FINANCEMENT ET PARTICIPATIONS generated a net profit of 1.9 M€ in 2023.

Where is the headquarters of FINANCEMENT ET PARTICIPATIONS ?

The headquarters of FINANCEMENT ET PARTICIPATIONS is located in PARIS (75008), in the department Paris.

Where to find the tax return of FINANCEMENT ET PARTICIPATIONS ?

The tax return of FINANCEMENT ET 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).

In which sector does FINANCEMENT ET PARTICIPATIONS operate?

FINANCEMENT ET PARTICIPATIONS 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.