SCG PARTICIPATIONS : revenue, balance sheet and financial ratios

SCG PARTICIPATIONS is a French company founded 12 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in REYRIEUX (01600), this company of category PME shows in 2016 a revenue of 31 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 - SCG PARTICIPATIONS (SIREN 799962212)
Indicator 2016 2015
Revenue 30 980 € 91 500 €
Net income -19 022 € 73 957 €
EBITDA -17 035 € 22 867 €
Net margin -61.4% 80.8%

Revenue and income statement

In 2016, SCG PARTICIPATIONS achieves revenue of 31 k€. Significant drop of -66% vs 2015. After deducting consumption (38 k€), gross margin stands at -7 k€, i.e. a rate of -22%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -17 k€, representing -55.0% of revenue. Warning negative scissor effect: despite revenue change (-66%), EBITDA varies by -174%, reducing margin by 80.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -19 k€ (-61.4% of revenue), which will impact equity.

Revenue (2016) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

30 980 €

Gross margin (2016) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

-6 965 €

EBITDA (2016) ?
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

-17 035 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-20 437 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-19 022 €

EBITDA margin (2016) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-55.0%

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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 27%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

27.227%

Financial autonomy (2016) ?
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

72.078%

Cash flow / Revenue (2016) ?
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

-50.426%

Repayment capacity (2016) ?
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

-1.092

Asset age ratio (2016) ?
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

68.2%

Solvency indicators evolution
SCG PARTICIPATIONS

Sector positioning

Debt ratio
27.23 2016
2015
2016
Q1: 0.0
Med: 11.07
Q3: 142.21
Average

In 2016, the debt ratio of SCG PARTICIPATIONS (27.23) 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
72.08% 2016
2015
2016
Q1: 2.58%
Med: 36.82%
Q3: 77.28%
Good

In 2016, the financial autonomy of SCG PARTICIPATIONS (72.1%) 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
-1.09 years 2016
2015
2016
Q1: 0.0 years
Med: 0.4 years
Q3: 7.37 years
Excellent -26 pts over 2 years

In 2016, the repayment capacity of SCG PARTICIPATIONS (-1.09) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 994.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

994.037

Interest coverage (2016) ?
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

-3.229

Liquidity indicators evolution
SCG PARTICIPATIONS

Sector positioning

Liquidity ratio
994.04 2016
2015
2016
Q1: 71.34
Med: 221.92
Q3: 837.82
Excellent

In 2016, the liquidity ratio of SCG PARTICIPATIONS (994.04) 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
-3.23x 2016
2015
2016
Q1: 0.0x
Med: 0.1x
Q3: 17.18x
Average -29 pts over 2 years

In 2016, the interest coverage of SCG PARTICIPATIONS (-3.2x) 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: 40 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 3 days. Overall, WCR represents 745 days of revenue, i.e. 64 k€ to permanently finance.

Operating WCR (2016) ?
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

64 113 €

Customer credit (2016) ?
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

40 j

Supplier credit (2016) ?
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

43 j

Inventory turnover (2016) ?
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 (2016) ?
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

745 j

WCR and payment terms evolution
SCG PARTICIPATIONS

Positioning of SCG PARTICIPATIONS in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 1762 transactions of similar company sales (all years), the value of SCG PARTICIPATIONS is estimated at 20 169 € (range 8 340€ - 49 928€). The price/revenue ratio is 0.65x (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 2016
1762 transactions
8k€ 20k€ 49k€
20 169 € Range: 8 340€ - 49 928€
NAF 5 all-time

Valuation method used

Revenue Multiple
30 980 € × 0.65x = 20 170 €
Range: 8 340€ - 49 928€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 1762 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 SCG PARTICIPATIONS 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 SCG PARTICIPATIONS

What is the revenue of SCG PARTICIPATIONS ?

The revenue of SCG PARTICIPATIONS in 2016 is 31 k€.

Is SCG PARTICIPATIONS profitable?

SCG PARTICIPATIONS recorded a net loss in 2016.

Where is the headquarters of SCG PARTICIPATIONS ?

The headquarters of SCG PARTICIPATIONS is located in REYRIEUX (01600), in the department Ain.

Where to find the tax return of SCG PARTICIPATIONS ?

The tax return of SCG 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 SCG PARTICIPATIONS operate?

SCG PARTICIPATIONS 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.