SC PARTICIPATIONS : revenue, balance sheet and financial ratios

SC PARTICIPATIONS is a French company founded 18 years ago, specialized in the sector Courtage de valeurs mobilières et de marchandises. Based in DESERTINES (03630), this company of category PME shows in 2024 a revenue of 628 k€. 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 - SC PARTICIPATIONS (SIREN 498666692)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 628 000 € 628 000 € 628 000 € 628 000 € 578 000 € 578 000 € 578 000 €
Net income 331 666 € 334 522 € 334 474 € 185 100 € 307 678 € 105 949 € 200 724 €
EBITDA 39 177 € 42 665 € 47 717 € 49 044 € 9 005 € 8 681 € 2 147 €
Net margin 52.8% 53.3% 53.3% 29.5% 53.2% 18.3% 34.7%

Revenue and income statement

In 2024, SC PARTICIPATIONS achieves revenue of 628 k€. Revenue is growing positively over 7 years (CAGR: +1.4%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 628 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 39 k€, representing 6.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 332 k€, i.e. 52.8% 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

628 000 €

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

628 000 €

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

39 177 €

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

39 176 €

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

331 666 €

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

6.2%

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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 11%. 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 89%. 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 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 52.8% 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

10.925%

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

89.364%

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

52.813%

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

0.82

Solvency indicators evolution
SC PARTICIPATIONS

Sector positioning

Debt ratio
10.93 2024
2022
2023
2024
Q1: 0.0
Med: 5.88
Q3: 53.13
Average

In 2024, the debt ratio of SC PARTICIPATIONS (10.93) 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
89.36% 2024
2022
2023
2024
Q1: 16.69%
Med: 61.03%
Q3: 89.71%
Good

In 2024, the financial autonomy of SC PARTICIPATIONS (89.4%) 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
0.82 years 2024
2022
2023
2024
Q1: -0.15 years
Med: 0.0 years
Q3: 2.64 years
Average

In 2024, the repayment capacity of SC PARTICIPATIONS (0.82) 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 4229.33. 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

4229.328

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
SC PARTICIPATIONS

Sector positioning

Liquidity ratio
4229.33 2024
2022
2023
2024
Q1: 127.06
Med: 438.89
Q3: 2916.8
Excellent

In 2024, the liquidity ratio of SC PARTICIPATIONS (4229.33) 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
0.0x 2024
2022
2023
2024
Q1: -42.08x
Med: 0.0x
Q3: 0.09x
Good

In 2024, the interest coverage of SC PARTICIPATIONS (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: 339 days. Excellent situation: suppliers finance 339 days of the operating cycle (retail model). Overall, WCR represents 29 days of revenue, i.e. 50 k€ to permanently finance. Notable WCR improvement over the period (-83%), 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

50 177 €

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

339 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

29 j

WCR and payment terms evolution
SC PARTICIPATIONS

Positioning of SC PARTICIPATIONS in its sector

Comparison with sector Courtage de valeurs mobilières et de marchandises

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of SC PARTICIPATIONS is estimated at 335 867 € (range 117 424€ - 808 718€). With an EBITDA of 39 177€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.30x (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 2024
109 transactions
117k€ 335k€ 808k€
335 867 € Range: 117 424€ - 808 718€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
39 177 € × 2.9x
Estimation 114 755 €
44 976€ - 191 878€
Revenue Multiple 30%
628 000 € × 0.30x
Estimation 188 401 €
93 223€ - 473 823€
Net Income Multiple 20%
331 666 € × 3.3x
Estimation 1 109 850 €
334 848€ - 2 853 165€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Courtage de valeurs mobilières et de marchandises)

Compare SC PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Courtage de valeurs mobilières et de marchandises

Frequently asked questions about SC PARTICIPATIONS

What is the revenue of SC PARTICIPATIONS ?

The revenue of SC PARTICIPATIONS in 2024 is 628 k€.

Is SC PARTICIPATIONS profitable?

Yes, SC PARTICIPATIONS generated a net profit of 332 k€ in 2024.

Where is the headquarters of SC PARTICIPATIONS ?

The headquarters of SC PARTICIPATIONS is located in DESERTINES (03630), in the department Allier.

Where to find the tax return of SC PARTICIPATIONS ?

The tax return of SC PARTICIPATIONS 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 SC PARTICIPATIONS operate?

SC PARTICIPATIONS operates in the sector Courtage de valeurs mobilières et de marchandises (NAF code 66.12Z). See the 'Sector positioning' section above to compare the company with its competitors.