PATRIMOINE ET COMMERCE : revenue, balance sheet and financial ratios

PATRIMOINE ET COMMERCE is a French company founded 31 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 10.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PATRIMOINE ET COMMERCE (SIREN 395062540)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 104 000 € 10 401 000 € 10 713 000 € 9 543 563 € 9 118 000 € 10 602 000 € 10 551 000 € 11 415 000 € 10 984 000 €
Net income 17 321 000 € 7 611 000 € 22 775 000 € 13 322 826 € 4 261 000 € 5 209 000 € 1 811 000 € 1 726 000 € 1 089 000 €
EBITDA 3 551 000 € 3 823 000 € 4 427 000 € 3 554 498 € 3 128 000 € 2 334 000 € 18 171 000 € 2 811 000 € 3 558 000 €
Net margin 171.4% 73.2% 212.6% 139.6% 46.7% 49.1% 17.2% 15.1% 9.9%

Revenue and income statement

In 2024, PATRIMOINE ET COMMERCE achieves revenue of 10.1 M€. Activity remains stable over the period (CAGR: -1.0%). Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 10.1 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 3.6 M€, representing 35.1% 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 17.3 M€, i.e. 171.4% 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

10 104 000 €

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

10 104 000 €

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

3 551 000 €

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

2 840 000 €

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

17 321 000 €

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

35.1%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 51%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. 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 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 165.9% 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

50.861%

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

58.706%

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

165.924%

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

6.916

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

85.1%

Solvency indicators evolution
PATRIMOINE ET COMMERCE

Sector positioning

Debt ratio
50.86 2024
2022
2023
2024
Q1: -21.14
Med: 5.94
Q3: 146.94
Average

In 2024, the debt ratio of PATRIMOINE ET COMMERCE (50.86) 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
58.71% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.48%
Q3: 73.8%
Good +7 pts over 3 years

In 2024, the financial autonomy of PATRIMOINE ET COMMERCE (58.7%) 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
6.92 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.6 years
Average

In 2024, the repayment capacity of PATRIMOINE ET COMMERCE (6.92) 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 456.07. 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 489.5x. Operating income very largely covers interest expenses: high safety margin.

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

456.072

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

489.496

Liquidity indicators evolution
PATRIMOINE ET COMMERCE

Sector positioning

Liquidity ratio
456.07 2024
2022
2023
2024
Q1: 83.3
Med: 307.78
Q3: 1321.87
Good

In 2024, the liquidity ratio of PATRIMOINE ET COMMERCE (456.07) 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
489.5x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of PATRIMOINE ET COMMERCE (489.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 161 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. The gap of 69 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 4746 days of revenue, i.e. 133.2 M€ to permanently finance. Over 2016-2024, WCR increased by +95%, 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

133 202 952 €

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

161 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

92 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

4746 j

WCR and payment terms evolution
PATRIMOINE ET COMMERCE

Positioning of PATRIMOINE ET COMMERCE 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 PATRIMOINE ET COMMERCE is estimated at 35 993 749 € (range 10 663 810€ - 65 134 937€). With an EBITDA of 3 551 000€, 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
10663k€ 35993k€ 65134k€
35 993 749 € Range: 10 663 810€ - 65 134 937€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 551 000 € × 5.6x
Estimation 19 884 988 €
5 263 687€ - 35 492 254€
Revenue Multiple 30%
10 104 000 € × 0.81x
Estimation 8 150 164 €
3 114 437€ - 15 198 066€
Net Income Multiple 20%
17 321 000 € × 6.8x
Estimation 118 031 028 €
35 488 181€ - 214 146 952€

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 PATRIMOINE ET COMMERCE 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 PATRIMOINE ET COMMERCE

What is the revenue of PATRIMOINE ET COMMERCE ?

The revenue of PATRIMOINE ET COMMERCE in 2024 is 10.1 M€.

Is PATRIMOINE ET COMMERCE profitable?

Yes, PATRIMOINE ET COMMERCE generated a net profit of 17.3 M€ in 2024.

Where is the headquarters of PATRIMOINE ET COMMERCE ?

The headquarters of PATRIMOINE ET COMMERCE is located in PARIS (75016), in the department Paris.

Where to find the tax return of PATRIMOINE ET COMMERCE ?

The tax return of PATRIMOINE ET COMMERCE 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 PATRIMOINE ET COMMERCE operate?

PATRIMOINE ET COMMERCE 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.