SOC ANONYME COOP DE PRODUCTION CONSTRUIR : revenue, balance sheet and financial ratios

SOC ANONYME COOP DE PRODUCTION CONSTRUIR is a French company founded 62 years ago, specialized in the sector Supports juridiques de programmes. Based in SAINT-ETIENNE (42100), this company of category ETI shows in 2024 a revenue of 433 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 - SOC ANONYME COOP DE PRODUCTION CONSTRUIR (SIREN 644500324)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 433 134 € 656 651 € 1 363 011 € 176 451 € 198 333 € 601 294 € N/C N/C N/C
Net income -36 122 € -57 446 € 112 705 € -50 586 € -16 581 € 186 681 € -35 410 € -87 873 € -29 603 €
EBITDA -2 281 € -76 381 € 81 870 € -42 649 € -16 414 € -30 389 € -40 380 € -38 645 € -32 523 €
Net margin -8.3% -8.7% 8.3% -28.7% -8.4% 31.0% N/C N/C N/C

Revenue and income statement

In 2024, SOC ANONYME COOP DE PRODUCTION CONSTRUIR achieves revenue of 433 k€. Revenue is declining over the period 2019-2024 (CAGR: -6.4%). Significant drop of -34% vs 2023. After deducting consumption (363 k€), gross margin stands at 70 k€, i.e. a rate of 16%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2 k€, representing -0.5% of revenue. Positive scissor effect: EBITDA margin improves by +11.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-8.3% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

433 134 €

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

70 349 €

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

-2 281 €

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

-6 786 €

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

-36 122 €

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

-0.5%

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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 83%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

83.258%

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

46.644%

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

-8.339%

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

-20.434

Solvency indicators evolution
SOC ANONYME COOP DE PRODUCTION CONSTRUIR

Sector positioning

Debt ratio
83.26 2024
2022
2023
2024
Q1: -81.1
Med: 0.0
Q3: 70.45
Average +13 pts over 3 years

In 2024, the debt ratio of SOC ANONYME COOP DE PRODU... (83.26) 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
46.64% 2024
2022
2023
2024
Q1: -3.67%
Med: 2.66%
Q3: 36.27%
Excellent

In 2024, the financial autonomy of SOC ANONYME COOP DE PRODU... (46.6%) 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
-20.43 years 2024
2022
2023
2024
Q1: -4.86 years
Med: 0.0 years
Q3: 0.42 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOC ANONYME COOP DE PRODU... (-20.43) 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 670.55. 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

670.553

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

-1533.231

Liquidity indicators evolution
SOC ANONYME COOP DE PRODUCTION CONSTRUIR

Sector positioning

Liquidity ratio
670.55 2024
2022
2023
2024
Q1: 116.12
Med: 259.63
Q3: 922.99
Good

In 2024, the liquidity ratio of SOC ANONYME COOP DE PRODU... (670.55) 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
-1533.23x 2024
2022
2023
2024
Q1: -3.47x
Med: 0.0x
Q3: 0.32x
Average -50 pts over 3 years

In 2024, the interest coverage of SOC ANONYME COOP DE PRODU... (-1533.2x) 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: 26 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 44 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 1339 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1299 days of revenue, i.e. 1.6 M€ to permanently finance.

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

1 562 635 €

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

26 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

44 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

1339 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

1299 j

WCR and payment terms evolution
SOC ANONYME COOP DE PRODUCTION CONSTRUIR

Positioning of SOC ANONYME COOP DE PRODUCTION CONSTRUIR in its sector

Comparison with sector Supports juridiques de programmes

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SOC ANONYME COOP DE PRODUCTION CONSTRUIR is estimated at 121 174 € (range 43 572€ - 298 020€). The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
80 tx
43k€ 121k€ 298k€
121 174 € Range: 43 572€ - 298 020€
NAF 5 all-time

Valuation method used

Revenue Multiple
433 134 € × 0.28x = 121 174 €
Range: 43 573€ - 298 021€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Supports juridiques de programmes)

Compare SOC ANONYME COOP DE PRODUCTION CONSTRUIR with other companies in the same sector:

Voir toutes les statistiques du secteur Supports juridiques de programmes

Frequently asked questions about SOC ANONYME COOP DE PRODUCTION CONSTRUIR

What is the revenue of SOC ANONYME COOP DE PRODUCTION CONSTRUIR ?

The revenue of SOC ANONYME COOP DE PRODUCTION CONSTRUIR in 2024 is 433 k€.

Is SOC ANONYME COOP DE PRODUCTION CONSTRUIR profitable?

SOC ANONYME COOP DE PRODUCTION CONSTRUIR recorded a net loss in 2024.

Where is the headquarters of SOC ANONYME COOP DE PRODUCTION CONSTRUIR ?

The headquarters of SOC ANONYME COOP DE PRODUCTION CONSTRUIR is located in SAINT-ETIENNE (42100), in the department Loire.

Where to find the tax return of SOC ANONYME COOP DE PRODUCTION CONSTRUIR ?

The tax return of SOC ANONYME COOP DE PRODUCTION CONSTRUIR 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 SOC ANONYME COOP DE PRODUCTION CONSTRUIR operate?

SOC ANONYME COOP DE PRODUCTION CONSTRUIR operates in the sector Supports juridiques de programmes (NAF code 41.10D). See the 'Sector positioning' section above to compare the company with its competitors.