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SOC ARTISANALE DE PRODUCTION : revenue, balance sheet and financial ratios

SOC ARTISANALE DE PRODUCTION is a French company founded 39 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in LE PORT (97420), this company of category PME shows in 2024 a revenue of 3.4 M€. 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 ARTISANALE DE PRODUCTION (SIREN 339871063)
Indicator 2024
Revenue 3 383 749 €
Net income 456 366 €
EBITDA 579 464 €
Net margin 13.5%

Revenue and income statement

In 2024, SOC ARTISANALE DE PRODUCTION achieves revenue of 3.4 M€. After deducting consumption (1.6 M€), gross margin stands at 1.8 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 579 k€, representing 17.1% of 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 456 k€, i.e. 13.5% 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

3 383 749 €

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

1 808 804 €

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

579 464 €

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

617 914 €

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

456 366 €

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

17.0%

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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 118%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.3% 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

118.266%

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

23.957%

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

12.285%

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

2.336

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

14.9%

Solvency indicators evolution
SOC ARTISANALE DE PRODUCTION

Sector positioning

Debt ratio
118.27 2024
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Average

In 2024, the debt ratio of SOC ARTISANALE DE PRODUCTION (118.27) 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
23.96% 2024
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average

In 2024, the financial autonomy of SOC ARTISANALE DE PRODUCTION (24.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
2.34 years 2024
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Average

In 2024, the repayment capacity of SOC ARTISANALE DE PRODUCTION (2.34) 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 110.02. 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 2.6x. Financial charges are adequately covered by operations.

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

110.015

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

2.627

Liquidity indicators evolution
SOC ARTISANALE DE PRODUCTION

Sector positioning

Liquidity ratio
110.02 2024
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Watch

In 2024, the liquidity ratio of SOC ARTISANALE DE PRODUCTION (110.02) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
2.63x 2024
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Good

In 2024, the interest coverage of SOC ARTISANALE DE PRODUCTION (2.6x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Inventory turnover is 69 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 85 days of revenue, i.e. 803 k€ 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

802 896 €

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

54 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

114 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

69 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

85 j

WCR and payment terms evolution
SOC ARTISANALE DE PRODUCTION

Positioning of SOC ARTISANALE DE PRODUCTION in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SOC ARTISANALE DE PRODUCTION is estimated at 1 910 643 € (range 1 203 672€ - 3 658 698€). With an EBITDA of 579 464€, the sector multiple of 4.0x is applied. The price/revenue ratio is 0.53x (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
117 transactions
1203k€ 1910k€ 3658k€
1 910 643 € Range: 1 203 672€ - 3 658 698€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
579 464 € × 4.0x
Estimation 2 301 598 €
1 588 057€ - 4 339 344€
Revenue Multiple 30%
3 383 749 € × 0.53x
Estimation 1 791 512 €
1 016 256€ - 2 663 920€
Net Income Multiple 20%
456 366 € × 2.4x
Estimation 1 111 954 €
523 838€ - 3 449 252€
How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare SOC ARTISANALE DE PRODUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SOC ARTISANALE DE PRODUCTION

What is the revenue of SOC ARTISANALE DE PRODUCTION ?

The revenue of SOC ARTISANALE DE PRODUCTION in 2024 is 3.4 M€.

Is SOC ARTISANALE DE PRODUCTION profitable?

Yes, SOC ARTISANALE DE PRODUCTION generated a net profit of 456 k€ in 2024.

Where is the headquarters of SOC ARTISANALE DE PRODUCTION ?

The headquarters of SOC ARTISANALE DE PRODUCTION is located in LE PORT (97420), in the department La Reunion.

Where to find the tax return of SOC ARTISANALE DE PRODUCTION ?

The tax return of SOC ARTISANALE DE PRODUCTION 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 ARTISANALE DE PRODUCTION operate?

SOC ARTISANALE DE PRODUCTION operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.