SA PARTIC FINANC INDUSTR ET COMMER : revenue, balance sheet and financial ratios

SA PARTIC FINANC INDUSTR ET COMMER is a French company founded 42 years ago, specialized in the sector Activités des sociétés holding. Based in GOLANCOURT (60640), this company of category PME shows in 2021 a revenue of 40 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 - SA PARTIC FINANC INDUSTR ET COMMER (SIREN 328731997)
Indicator 2021 2019 2018 2017 2016
Revenue 39 800 € N/C 106 500 € 106 500 € 106 500 €
Net income 2 724 690 € 1 989 935 € 400 383 € 882 675 € 1 187 299 €
EBITDA -185 505 € N/C -116 003 € -126 446 € -115 802 €
Net margin 6846.0% N/C 375.9% 828.8% 1114.8%

Revenue and income statement

In 2021, SA PARTIC FINANC INDUSTR ET COMMER achieves revenue of 40 k€. Revenue is declining over the period 2016-2021 (CAGR: -17.9%). After deducting consumption (0 €), gross margin stands at 40 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 -186 k€, representing -466.1% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.7 M€, i.e. 6846.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

39 800 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

39 800 €

EBITDA (2021) ?
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

-185 505 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-185 506 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 724 690 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-466.1%

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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 1%. 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 98%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5040.2% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.321%

Financial autonomy (2021) ?
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

98.102%

Cash flow / Revenue (2021) ?
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

5040.226%

Repayment capacity (2021) ?
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

0.172

Solvency indicators evolution
SA PARTIC FINANC INDUSTR ET COMMER

Sector positioning

Debt ratio
1.32 2021
2018
2019
2021
Q1: 0.13
Med: 15.19
Q3: 84.93
Good

In 2021, the debt ratio of SA PARTIC FINANC INDUSTR... (1.32) 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
98.1% 2021
2018
2019
2021
Q1: 21.52%
Med: 60.87%
Q3: 89.3%
Excellent

In 2021, the financial autonomy of SA PARTIC FINANC INDUSTR... (98.1%) 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
0.17 years 2021
2018
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Average

In 2021, the repayment capacity of SA PARTIC FINANC INDUSTR... (0.17) 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 1497.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

1497.722

Interest coverage (2021) ?
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

-228.591

Liquidity indicators evolution
SA PARTIC FINANC INDUSTR ET COMMER

Sector positioning

Liquidity ratio
1497.72 2021
2018
2019
2021
Q1: 108.17
Med: 446.13
Q3: 2343.75
Good -11 pts over 3 years

In 2021, the liquidity ratio of SA PARTIC FINANC INDUSTR... (1497.72) 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
-228.59x 2021
2018
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Average

In 2021, the interest coverage of SA PARTIC FINANC INDUSTR... (-228.6x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The gap of 61 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 1577 days of revenue, i.e. 174 k€ to permanently finance. Notable WCR improvement over the period (-80%), freeing up cash.

Operating WCR (2021) ?
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

174 398 €

Customer credit (2021) ?
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

62 j

Supplier credit (2021) ?
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

1 j

Inventory turnover (2021) ?
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 (2021) ?
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

1577 j

WCR and payment terms evolution
SA PARTIC FINANC INDUSTR ET COMMER

Positioning of SA PARTIC FINANC INDUSTR ET COMMER in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 98 transactions of similar company sales in 2021, the value of SA PARTIC FINANC INDUSTR ET COMMER is estimated at 5 235 209 € (range 1 772 155€ - 14 787 777€). The price/revenue ratio is 0.46x (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 2021
98 tx
1772k€ 5235k€ 14787k€
5 235 209 € Range: 1 772 155€ - 14 787 777€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
39 800 € × 0.46x
Estimation 18 476 €
9 034€ - 38 770€
Net Income Multiple 20%
2 724 690 € × 4.8x
Estimation 13 060 310 €
4 416 839€ - 36 911 287€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 98 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 SA PARTIC FINANC INDUSTR ET COMMER with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SA PARTIC FINANC INDUSTR ET COMMER

What is the revenue of SA PARTIC FINANC INDUSTR ET COMMER ?

The revenue of SA PARTIC FINANC INDUSTR ET COMMER in 2021 is 40 k€.

Is SA PARTIC FINANC INDUSTR ET COMMER profitable?

Yes, SA PARTIC FINANC INDUSTR ET COMMER generated a net profit of 2.7 M€ in 2021.

Where is the headquarters of SA PARTIC FINANC INDUSTR ET COMMER ?

The headquarters of SA PARTIC FINANC INDUSTR ET COMMER is located in GOLANCOURT (60640), in the department Oise.

Where to find the tax return of SA PARTIC FINANC INDUSTR ET COMMER ?

The tax return of SA PARTIC FINANC INDUSTR ET COMMER 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 SA PARTIC FINANC INDUSTR ET COMMER operate?

SA PARTIC FINANC INDUSTR ET COMMER 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.