FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL : revenue, balance sheet and financial ratios

FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL is a French company founded 5 years ago, specialized in the sector Promotion immobilière de logements. Based in MONTPELLIER (34000), this company of category ETI shows in 2024 a revenue of 93 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

Financial history - FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL (SIREN 894544691)
Indicator 2024 2023 2022
Revenue 93 014 € 6 399 € 3 904 €
Net income -48 024 € -136 110 € -93 134 €
EBITDA -13 025 € -293 742 € -82 672 €
Net margin -51.6% -2127.1% -2385.6%

Revenue and income statement

In 2024, FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL achieves revenue of 93 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +388.1%. Vs 2023, growth of +1354% (6 k€ -> 93 k€). After deducting consumption (0 €), gross margin stands at 93 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 -13 k€, representing -14.0% of revenue. Positive scissor effect: EBITDA margin improves by +4576.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -48 k€ (-51.6% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

93 014 €

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

93 014 €

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

-13 025 €

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

-67 331 €

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

-48 024 €

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

-6.1%

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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 21%. 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 60%. 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 45.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

20.531%

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

59.893%

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

4.265%

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

45.779

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

98.0%

Solvency indicators evolution
FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL

Sector positioning

Debt ratio
20.53 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +28 pts over 3 years

In 2024, the debt ratio of FONCIERE OCCITANIE CENTRA... (20.53) 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
59.89% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent +35 pts over 3 years

In 2024, the financial autonomy of FONCIERE OCCITANIE CENTRA... (59.9%) 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
45.78 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average +25 pts over 3 years

In 2024, the repayment capacity of FONCIERE OCCITANIE CENTRA... (45.78) 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 341.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

341.934

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

-94.718

Liquidity indicators evolution
FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL

Sector positioning

Liquidity ratio
341.93 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Good +30 pts over 3 years

In 2024, the liquidity ratio of FONCIERE OCCITANIE CENTRA... (341.93) 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
-94.72x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average

In 2024, the interest coverage of FONCIERE OCCITANIE CENTRA... (-94.7x) 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: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1625 days. Excellent situation: suppliers finance 1580 days of the operating cycle (retail model). Inventory turnover is 1186 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1076 days of revenue, i.e. 278 k€ to permanently finance. Over 2022-2024, WCR increased by +117%, 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

278 086 €

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

45 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

1625 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

1186 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

1076 j

WCR and payment terms evolution
FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL

Positioning of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL is estimated at 26 021 € (range 9 357€ - 63 998€). The price/revenue ratio is 0.28x (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
80 tx
9k€ 26k€ 63k€
26 021 € Range: 9 357€ - 63 998€
NAF 5 all-time

Valuation method used

Revenue Multiple
93 014 € × 0.28x = 26 022 €
Range: 9 357€ - 63 999€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL

What is the revenue of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL ?

The revenue of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL in 2024 is 93 k€.

Is FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL profitable?

FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL recorded a net loss in 2024.

Where is the headquarters of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL ?

The headquarters of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL ?

The tax return of FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL 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 FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL operate?

FONCIERE OCCITANIE CENTRALITES COMMERCE ARTISANAT LOCAL operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.