SEM PATRIMONIALE SUD BOURGOGNE : revenue, balance sheet and financial ratios

SEM PATRIMONIALE SUD BOURGOGNE is a French company founded 14 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MACON (71000), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SEM PATRIMONIALE SUD BOURGOGNE (SIREN 539090696)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 210 239 € 1 263 741 € 1 481 164 € 1 395 407 € 1 453 668 € 1 364 620 € 1 246 519 € 1 114 307 € 1 106 493 €
Net income 56 428 € 437 781 € 183 948 € -31 420 € 53 202 € -66 890 € -134 076 € -104 017 € -212 084 €
EBITDA 164 123 € 282 062 € 551 548 € 410 079 € 461 936 € 356 034 € 245 280 € 161 113 € 34 416 €
Net margin 4.7% 34.6% 12.4% -2.3% 3.7% -4.9% -10.8% -9.3% -19.2%

Revenue and income statement

In 2024, SEM PATRIMONIALE SUD BOURGOGNE achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +1.1%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 1.2 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 164 k€, representing 13.6% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -42%, reducing margin by 8.8 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 56 k€, i.e. 4.7% 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

1 210 239 €

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

1 210 239 €

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

164 123 €

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

2 958 €

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

56 428 €

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

13.6%

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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 3%. 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 93%. 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 18.9% 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

3.401%

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

93.303%

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

18.947%

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

0.763

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

68.6%

Solvency indicators evolution
SEM PATRIMONIALE SUD BOURGOGNE

Sector positioning

Debt ratio
3.4 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Good -6 pts over 3 years

In 2024, the debt ratio of SEM PATRIMONIALE SUD BOUR... (3.40) 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
93.3% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of SEM PATRIMONIALE SUD BOUR... (93.3%) 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
0.76 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average -6 pts over 3 years

In 2024, the repayment capacity of SEM PATRIMONIALE SUD BOUR... (0.76) 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 1767.50. 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

1767.496

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
SEM PATRIMONIALE SUD BOURGOGNE

Sector positioning

Liquidity ratio
1767.5 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Excellent +16 pts over 3 years

In 2024, the liquidity ratio of SEM PATRIMONIALE SUD BOUR... (1767.50) 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: 0.0x
Med: 0.0x
Q3: 20.03x
Average -42 pts over 3 years

In 2024, the interest coverage of SEM PATRIMONIALE SUD BOUR... (0.0x) 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: 24 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Overall, WCR represents 34 days of revenue, i.e. 115 k€ to permanently finance. Notable WCR improvement over the period (-74%), 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

114 670 €

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

24 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

53 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

34 j

WCR and payment terms evolution
SEM PATRIMONIALE SUD BOURGOGNE

Positioning of SEM PATRIMONIALE SUD BOURGOGNE 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 SEM PATRIMONIALE SUD BOURGOGNE is estimated at 829 297 € (range 256 675€ - 1 505 852€). With an EBITDA of 164 123€, 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
256k€ 829k€ 1505k€
829 297 € Range: 256 675€ - 1 505 852€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
164 123 € × 5.6x
Estimation 919 061 €
243 281€ - 1 640 410€
Revenue Multiple 30%
1 210 239 € × 0.81x
Estimation 976 212 €
373 042€ - 1 820 397€
Net Income Multiple 20%
56 428 € × 6.8x
Estimation 384 519 €
115 613€ - 697 644€

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 SEM PATRIMONIALE SUD BOURGOGNE 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 SEM PATRIMONIALE SUD BOURGOGNE

What is the revenue of SEM PATRIMONIALE SUD BOURGOGNE ?

The revenue of SEM PATRIMONIALE SUD BOURGOGNE in 2024 is 1.2 M€.

Is SEM PATRIMONIALE SUD BOURGOGNE profitable?

Yes, SEM PATRIMONIALE SUD BOURGOGNE generated a net profit of 56 k€ in 2024.

Where is the headquarters of SEM PATRIMONIALE SUD BOURGOGNE ?

The headquarters of SEM PATRIMONIALE SUD BOURGOGNE is located in MACON (71000), in the department Saone-et-Loire.

Where to find the tax return of SEM PATRIMONIALE SUD BOURGOGNE ?

The tax return of SEM PATRIMONIALE SUD BOURGOGNE 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 SEM PATRIMONIALE SUD BOURGOGNE operate?

SEM PATRIMONIALE SUD BOURGOGNE 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.