SIREN : 818944431
SH2 PARTICIPATIONS is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in CALUIRE-ET-CUIRE (69300), this company of category PME shows in 2024 a revenue of 432 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 431 555 € | 408 250 € | 349 000 € | 273 096 € | 242 195 € | 218 366 € | 202 984 € | 102 000 € | N/C |
| Net income | 2 904 € | -69 677 € | 25 464 € | 55 303 € | 17 641 € | 52 949 € | 29 108 € | -209 131 € | -44 474 € |
| EBITDA | 200 702 € | 273 883 € | 157 059 € | 164 702 € | 153 056 € | 103 945 € | 108 608 € | -114 000 € | -27 432 € |
| Net margin | 0.7% | -17.1% | 7.3% | 20.3% | 7.3% | 24.2% | 14.3% | -205.0% | N/C |
In 2024, SH2 PARTICIPATIONS achieves revenue of 432 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +22.9%. Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 432 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 201 k€, representing 46.5% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -27%, reducing margin by 20.6 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 0.7% of revenue. This profit can be retained or distributed to shareholders.
431 555 €
431 555 €
200 702 €
219 179 €
2 904 €
46.5%
The debt ratio (= Financial debt / Equity x 100) stands at 94%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
93.898%
50.276%
-3.656%
-899.36
42.5%
In 2024, the debt ratio of SH2 PARTICIPATIONS (93.90) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SH2 PARTICIPATIONS (50.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SH2 PARTICIPATIONS (-899.36) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 137.52. 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 154.7x. Operating income very largely covers interest expenses: high safety margin.
137.518
154.669
In 2024, the liquidity ratio of SH2 PARTICIPATIONS (137.52) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of SH2 PARTICIPATIONS (154.7x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Excellent situation: suppliers finance 50 days of the operating cycle (retail model). Overall, WCR represents 529 days of revenue, i.e. 634 k€ to permanently finance.
634 127 €
12 j
62 j
0 j
529 j
Based on 54 transactions of similar company sales
in 2024,
the value of SH2 PARTICIPATIONS is estimated at
562 356 €
(range 130 109€ - 931 239€).
With an EBITDA of 200 702€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SH2 PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SH2 PARTICIPATIONS in 2024 is 432 k€.
Yes, SH2 PARTICIPATIONS generated a net profit of 3 k€ in 2024.
The headquarters of SH2 PARTICIPATIONS is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.
The tax return of SH2 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).
SH2 PARTICIPATIONS 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.