S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT : revenue, balance sheet and financial ratios

S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT is a French company founded 30 years ago, specialized in the sector Activités des sociétés holding. Based in LONS-LE-SAUNIER (39000), this company of category PME shows in 2020 a revenue of 360 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 - S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT (SIREN 401450689)
Indicator 2020 2019 2018 2017
Revenue 360 416 € 355 107 € 349 866 € 349 811 €
Net income 206 366 € 36 146 € 37 281 € 34 786 €
EBITDA 48 295 € 52 227 € 49 743 € 46 488 €
Net margin 57.3% 10.2% 10.7% 9.9%

Revenue and income statement

In 2020, S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT achieves revenue of 360 k€. Revenue is growing positively over 4 years (CAGR: +1.0%). Vs 2019: +1%. After deducting consumption (0 €), gross margin stands at 360 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 48 k€, representing 13.4% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 206 k€, i.e. 57.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

360 416 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

360 416 €

EBITDA (2020) ?
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

48 295 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

50 420 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

206 366 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.4%

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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 1%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 56.7% 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 (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.631%

Financial autonomy (2020) ?
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

93.456%

Cash flow / Revenue (2020) ?
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

56.669%

Repayment capacity (2020) ?
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

0.037

Asset age ratio (2020) ?
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

1.0%

Solvency indicators evolution
S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT

Sector positioning

Debt ratio
0.63 2020
2018
2019
2020
Q1: 0.16
Med: 16.58
Q3: 89.95
Good

In 2020, the debt ratio of S.H.I.F SOCIETE HOLDING D... (0.63) 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
93.46% 2020
2018
2019
2020
Q1: 21.18%
Med: 59.62%
Q3: 88.69%
Excellent

In 2020, the financial autonomy of S.H.I.F SOCIETE HOLDING D... (93.5%) 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
0.04 years 2020
2018
2019
2020
Q1: -0.04 years
Med: 0.09 years
Q3: 4.02 years
Good -12 pts over 3 years

In 2020, the repayment capacity of S.H.I.F SOCIETE HOLDING D... (0.04) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 830.73. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2020) ?
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

830.725

Interest coverage (2020) ?
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

0.093

Liquidity indicators evolution
S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT

Sector positioning

Liquidity ratio
830.73 2020
2018
2019
2020
Q1: 106.93
Med: 440.58
Q3: 2307.95
Good

In 2020, the liquidity ratio of S.H.I.F SOCIETE HOLDING D... (830.73) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.09x 2020
2018
2019
2020
Q1: -58.17x
Med: 0.0x
Q3: 0.0x
Excellent

In 2020, the interest coverage of S.H.I.F SOCIETE HOLDING D... (0.1x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. Favorable situation: supplier credit is longer than customer credit by 22 days. Overall, WCR represents 40 days of revenue, i.e. 40 k€ to permanently finance. Notable WCR improvement over the period (-24%), freeing up cash.

Operating WCR (2020) ?
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

39 938 €

Customer credit (2020) ?
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

30 j

Supplier credit (2020) ?
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

52 j

Inventory turnover (2020) ?
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 (2020) ?
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

40 j

WCR and payment terms evolution
S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT

Positioning of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 71 transactions of similar company sales in 2020, the value of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT is estimated at 510 927 € (range 156 787€ - 1 007 531€). With an EBITDA of 48 295€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.60x (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.

Estimated enterprise value 2020
71 tx
156k€ 510k€ 1007k€
510 927 € Range: 156 787€ - 1 007 531€
NAF 5 année 2020

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
48 295 € × 5.0x
Estimation 239 211 €
98 538€ - 518 605€
Revenue Multiple 30%
360 416 € × 0.60x
Estimation 217 952 €
112 634€ - 339 270€
Net Income Multiple 20%
206 366 € × 7.9x
Estimation 1 629 683 €
368 642€ - 3 232 237€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 (Activités des sociétés holding)

Compare S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT

What is the revenue of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT ?

The revenue of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT in 2020 is 360 k€.

Is S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT profitable?

Yes, S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT generated a net profit of 206 k€ in 2020.

Where is the headquarters of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT ?

The headquarters of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT is located in LONS-LE-SAUNIER (39000), in the department Jura.

Where to find the tax return of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT ?

The tax return of S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT 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 S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT operate?

S.H.I.F SOCIETE HOLDING D'INVESTISSEMENT 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.