SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. : revenue, balance sheet and financial ratios

SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. is a French company founded 59 years ago, specialized in the sector Construction d'autres bâtiments. Based in SAINT-GERMAIN (86310), this company of category PME shows in 2023 a revenue of 1.3 M€. 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 - SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. (SIREN 326780012)
Indicator 2023 2022 2021 2020 2019 2017 2016 2015 2014
Revenue 1 316 690 € 1 310 541 € 1 254 194 € 1 153 404 € 1 139 343 € 1 101 262 € 1 069 803 € 888 477 € 869 035 €
Net income 54 961 € 62 161 € 47 508 € 17 014 € 22 964 € 15 109 € 18 639 € 25 715 € 9 414 €
EBITDA 85 735 € 86 637 € 76 208 € 30 738 € 43 141 € 26 161 € 21 153 € 37 510 € 1 806 €
Net margin 4.2% 4.7% 3.8% 1.5% 2.0% 1.4% 1.7% 2.9% 1.1%

Revenue and income statement

In 2023, SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +4.7%). Vs 2022: +0%. After deducting consumption (617 k€), gross margin stands at 700 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 6.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 4.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 316 690 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

699 707 €

EBITDA (2023) ?
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

85 735 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

43 577 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

54 961 €

EBITDA margin (2023) ?
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 8%. 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 75%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

7.588%

Financial autonomy (2023) ?
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

75.089%

Cash flow / Revenue (2023) ?
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

7.864%

Repayment capacity (2023) ?
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

0.91

Asset age ratio (2023) ?
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

24.6%

Solvency indicators evolution
SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT.

Sector positioning

Debt ratio
7.59 2023
2021
2022
2023
Q1: 0.01
Med: 15.36
Q3: 64.39
Good

In 2023, the debt ratio of SAS SOCIETE DE DIFFUSION ... (7.59) 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
75.09% 2023
2021
2022
2023
Q1: 5.67%
Med: 22.82%
Q3: 45.08%
Excellent

In 2023, the financial autonomy of SAS SOCIETE DE DIFFUSION ... (75.1%) 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
0.91 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.02 years
Q3: 1.48 years
Average

In 2023, the repayment capacity of SAS SOCIETE DE DIFFUSION ... (0.91) 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 334.19. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2023) ?
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

334.188

Interest coverage (2023) ?
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

1.066

Liquidity indicators evolution
SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT.

Sector positioning

Liquidity ratio
334.19 2023
2021
2022
2023
Q1: 128.1
Med: 180.72
Q3: 293.73
Excellent

In 2023, the liquidity ratio of SAS SOCIETE DE DIFFUSION ... (334.19) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.07x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 2.44x
Good

In 2023, the interest coverage of SAS SOCIETE DE DIFFUSION ... (1.1x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 200 days of revenue, i.e. 732 k€ to permanently finance. Notable WCR improvement over the period (-25%), freeing up cash.

Operating WCR (2023) ?
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

732 172 €

Customer credit (2023) ?
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

49 j

Supplier credit (2023) ?
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

70 j

Inventory turnover (2023) ?
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

11 j

WCR in days of revenue (2023) ?
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

200 j

WCR and payment terms evolution
SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT.

Positioning of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. in its sector

Comparison with sector Construction d'autres bâtiments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. is estimated at 227 141 € (range 98 434€ - 474 697€). With an EBITDA of 85 735€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2023
113 transactions
98k€ 227k€ 474k€
227 141 € Range: 98 434€ - 474 697€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
85 735 € × 3.6x
Estimation 312 782 €
117 871€ - 432 578€
Revenue Multiple 30%
1 316 690 € × 0.11x
Estimation 144 884 €
100 829€ - 568 063€
Net Income Multiple 20%
54 961 € × 2.5x
Estimation 136 429 €
46 250€ - 439 947€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction d'autres bâtiments)

Compare SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. with other companies in the same sector:

Voir toutes les statistiques du secteur Construction d'autres bâtiments

Frequently asked questions about SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT.

What is the revenue of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. ?

The revenue of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. in 2023 is 1.3 M€.

Is SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. profitable?

Yes, SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. generated a net profit of 55 k€ in 2023.

Where is the headquarters of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. ?

The headquarters of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. is located in SAINT-GERMAIN (86310), in the department Vienne.

Where to find the tax return of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. ?

The tax return of SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. 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 SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. operate?

SAS SOCIETE DE DIFFUSION DU BATIMENT, SO.DI.BAT. operates in the sector Construction d'autres bâtiments (NAF code 41.20B). See the 'Sector positioning' section above to compare the company with its competitors.