LA GENERALE DE PROMOTION : revenue, balance sheet and financial ratios

LA GENERALE DE PROMOTION is a French company founded 32 years ago, specialized in the sector Promotion immobilière de logements. Based in SAINT-MANDE (94160), this company of category PME shows in 2024 a revenue of 1.8 M€. 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 - LA GENERALE DE PROMOTION (SIREN 393575592)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 782 391 € 2 443 954 € 1 504 673 € 1 663 525 € 585 264 € 1 393 130 € 2 101 298 € 2 940 546 € 915 201 €
Net income -487 633 € 35 860 € 155 952 € 257 067 € 245 251 € 324 795 € 1 156 564 € 868 617 € 253 582 €
EBITDA -316 065 € -206 765 € 416 023 € 431 129 € -442 884 € 173 370 € 395 482 € -317 374 € -344 760 €
Net margin -27.4% 1.5% 10.4% 15.5% 41.9% 23.3% 55.0% 29.5% 27.7%

Revenue and income statement

In 2024, LA GENERALE DE PROMOTION achieves revenue of 1.8 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +8.7%. Significant drop of -27% vs 2023. After deducting consumption (1.1 M€), gross margin stands at 706 k€, i.e. a rate of 40%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -316 k€, representing -17.7% of revenue. Warning negative scissor effect: despite revenue change (-27%), EBITDA varies by -53%, reducing margin by 9.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -488 k€ (-27.4% 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

1 782 391 €

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

705 991 €

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

-316 065 €

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

-360 752 €

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

-487 633 €

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

-17.7%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

52.759%

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

48.522%

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

-25.577%

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

-2.662

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

77.0%

Solvency indicators evolution
LA GENERALE DE PROMOTION

Sector positioning

Debt ratio
52.76 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average +9 pts over 3 years

In 2024, the debt ratio of LA GENERALE DE PROMOTION (52.76) 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
48.52% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Good

In 2024, the financial autonomy of LA GENERALE DE PROMOTION (48.5%) 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
-2.66 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Good -41 pts over 3 years

In 2024, the repayment capacity of LA GENERALE DE PROMOTION (-2.66) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 114.14. 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

114.145

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

-73.459

Liquidity indicators evolution
LA GENERALE DE PROMOTION

Sector positioning

Liquidity ratio
114.14 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Watch -37 pts over 3 years

In 2024, the liquidity ratio of LA GENERALE DE PROMOTION (114.14) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-73.46x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average -50 pts over 3 years

In 2024, the interest coverage of LA GENERALE DE PROMOTION (-73.5x) 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: 38 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 179 days. Excellent situation: suppliers finance 141 days of the operating cycle (retail model). Overall, WCR represents 110 days of revenue, i.e. 543 k€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

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

543 166 €

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

38 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

179 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

110 j

WCR and payment terms evolution
LA GENERALE DE PROMOTION

Positioning of LA GENERALE DE PROMOTION 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 LA GENERALE DE PROMOTION is estimated at 498 643 € (range 179 306€ - 1 226 385€). 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
179k€ 498k€ 1226k€
498 643 € Range: 179 306€ - 1 226 385€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 782 391 € × 0.28x = 498 644 €
Range: 179 307€ - 1 226 386€

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 LA GENERALE DE PROMOTION with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about LA GENERALE DE PROMOTION

What is the revenue of LA GENERALE DE PROMOTION ?

The revenue of LA GENERALE DE PROMOTION in 2024 is 1.8 M€.

Is LA GENERALE DE PROMOTION profitable?

LA GENERALE DE PROMOTION recorded a net loss in 2024.

Where is the headquarters of LA GENERALE DE PROMOTION ?

The headquarters of LA GENERALE DE PROMOTION is located in SAINT-MANDE (94160), in the department Val-de-Marne.

Where to find the tax return of LA GENERALE DE PROMOTION ?

The tax return of LA GENERALE DE PROMOTION 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 LA GENERALE DE PROMOTION operate?

LA GENERALE DE PROMOTION 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.