GROUPEMENT SHEMA FONCINVESTIS COURSEULLES : revenue, balance sheet and financial ratios

GROUPEMENT SHEMA FONCINVESTIS COURSEULLES is a French company founded 9 years ago, specialized in the sector Supports juridiques de programmes. Based in CAEN (14000), this company of category ETI shows in 2024 a revenue of 363 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 - GROUPEMENT SHEMA FONCINVESTIS COURSEULLES (SIREN 824049068)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 362 667 € 2 144 197 € 2 768 845 € 2 821 833 € N/C N/C N/C N/C
Net income -5 895 € 3 004 € 3 171 € 10 321 € -1 808 € -7 463 € -7 198 € -11 482 €
EBITDA -23 516 € 72 858 € 86 223 € 23 872 € -81 615 € -27 293 € -37 198 € -73 134 €
Net margin -1.6% 0.1% 0.1% 0.4% N/C N/C N/C N/C

Revenue and income statement

In 2024, GROUPEMENT SHEMA FONCINVESTIS COURSEULLES achieves revenue of 363 k€. Revenue is declining over the period 2021-2024 (CAGR: -49.5%). Significant drop of -83% vs 2023. After deducting consumption (0 €), gross margin stands at 363 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 -24 k€, representing -6.5% of revenue. Warning negative scissor effect: despite revenue change (-83%), EBITDA varies by -132%, reducing margin by 9.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -6 k€ (-1.6% 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

362 667 €

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

362 667 €

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

-23 516 €

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

-5 895 €

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

-5 895 €

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

-6.5%

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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 516%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 12%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

515.825%

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

12.384%

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

-6.484%

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

-39.515

Solvency indicators evolution
GROUPEMENT SHEMA FONCINVESTIS COURSEULLES

Sector positioning

Debt ratio
515.83 2024
2022
2023
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Average

In 2024, the debt ratio of GROUPEMENT SHEMA FONCINVE... (515.83) 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
12.38% 2024
2022
2023
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Good

In 2024, the financial autonomy of GROUPEMENT SHEMA FONCINVE... (12.4%) 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
-39.52 years 2024
2022
2023
2024
Q1: -4.86 years
Med: 0.0 years
Q3: 0.42 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of GROUPEMENT SHEMA FONCINVE... (-39.52) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 219.37. 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

219.366

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

0.0

Liquidity indicators evolution
GROUPEMENT SHEMA FONCINVESTIS COURSEULLES

Sector positioning

Liquidity ratio
219.37 2024
2022
2023
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Average -6 pts over 3 years

In 2024, the liquidity ratio of GROUPEMENT SHEMA FONCINVE... (219.37) 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
0.0x 2024
2022
2023
2024
Q1: -3.47x
Med: 0.0x
Q3: 0.32x
Good

In 2024, the interest coverage of GROUPEMENT SHEMA FONCINVE... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). Inventory turnover is 3647 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 3869 days of revenue, i.e. 3.9 M€ to permanently finance.

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

3 897 234 €

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

0 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

67 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

3647 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

3869 j

WCR and payment terms evolution
GROUPEMENT SHEMA FONCINVESTIS COURSEULLES

Positioning of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES is estimated at 101 460 € (range 36 483€ - 249 535€). 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
36k€ 101k€ 249k€
101 460 € Range: 36 483€ - 249 535€
NAF 5 all-time

Valuation method used

Revenue Multiple
362 667 € × 0.28x = 101 460 €
Range: 36 484€ - 249 535€

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 (Supports juridiques de programmes)

Compare GROUPEMENT SHEMA FONCINVESTIS COURSEULLES with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about GROUPEMENT SHEMA FONCINVESTIS COURSEULLES

What is the revenue of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES ?

The revenue of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES in 2024 is 363 k€.

Is GROUPEMENT SHEMA FONCINVESTIS COURSEULLES profitable?

GROUPEMENT SHEMA FONCINVESTIS COURSEULLES recorded a net loss in 2024.

Where is the headquarters of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES ?

The headquarters of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES is located in CAEN (14000), in the department Calvados.

Where to find the tax return of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES ?

The tax return of GROUPEMENT SHEMA FONCINVESTIS COURSEULLES 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 GROUPEMENT SHEMA FONCINVESTIS COURSEULLES operate?

GROUPEMENT SHEMA FONCINVESTIS COURSEULLES operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.