SOC COMMERCIALE METALLURGIQUE : revenue, balance sheet and financial ratios

SOC COMMERCIALE METALLURGIQUE is a French company founded 71 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LYON (69008), this company of category PME shows in 2021 a revenue of 321 k€. 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 - SOC COMMERCIALE METALLURGIQUE (SIREN 552021032)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 321 007 € 298 781 € 361 827 € 371 507 € 342 280 € 349 631 €
Net income 415 160 € 194 764 € 235 966 € 560 656 € 316 350 € 1 601 642 €
EBITDA -208 693 € -173 827 € -121 824 € -65 085 € -92 644 € -106 529 €
Net margin 129.3% 65.2% 65.2% 150.9% 92.4% 458.1%

Revenue and income statement

In 2021, SOC COMMERCIALE METALLURGIQUE achieves revenue of 321 k€. Activity remains stable over the period (CAGR: -1.7%). Vs 2020: +7%. After deducting consumption (0 €), gross margin stands at 321 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 -209 k€, representing -65.0% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -20%, reducing margin by 6.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 415 k€, i.e. 129.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

321 007 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

321 007 €

EBITDA (2021) ?
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

-208 693 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-291 753 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

415 160 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-65.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 94%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 33.3% 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 (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.049%

Financial autonomy (2021) ?
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

93.958%

Cash flow / Revenue (2021) ?
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

33.26%

Repayment capacity (2021) ?
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

1.623

Asset age ratio (2021) ?
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

28.0%

Solvency indicators evolution
SOC COMMERCIALE METALLURGIQUE

Sector positioning

Debt ratio
2.05 2021
2019
2020
2021
Q1: -2.02
Med: 12.56
Q3: 178.66
Good

In 2021, the debt ratio of SOC COMMERCIALE METALLURG... (2.05) 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
93.96% 2021
2019
2020
2021
Q1: 2.35%
Med: 38.31%
Q3: 81.36%
Excellent

In 2021, the financial autonomy of SOC COMMERCIALE METALLURG... (94.0%) 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
1.62 years 2021
2019
2020
2021
Q1: -0.0 years
Med: 0.54 years
Q3: 9.67 years
Average

In 2021, the repayment capacity of SOC COMMERCIALE METALLURG... (1.62) 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 2177.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

2177.536

Interest coverage (2021) ?
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

-123.358

Liquidity indicators evolution
SOC COMMERCIALE METALLURGIQUE

Sector positioning

Liquidity ratio
2177.54 2021
2019
2020
2021
Q1: 84.5
Med: 265.45
Q3: 1031.6
Excellent

In 2021, the liquidity ratio of SOC COMMERCIALE METALLURG... (2177.54) 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
-123.36x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 12.95x
Average

In 2021, the interest coverage of SOC COMMERCIALE METALLURG... (-123.4x) 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: 50 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 9 days. WCR is negative (-37 days): operations structurally generate cash. Over 2016-2021, WCR increased by +95%, requiring additional financing.

Operating WCR (2021) ?
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

-32 621 €

Customer credit (2021) ?
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

50 j

Supplier credit (2021) ?
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

59 j

Inventory turnover (2021) ?
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 (2021) ?
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

-37 j

WCR and payment terms evolution
SOC COMMERCIALE METALLURGIQUE

Positioning of SOC COMMERCIALE METALLURGIQUE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 178 transactions of similar company sales in 2021, the value of SOC COMMERCIALE METALLURGIQUE is estimated at 1 217 931 € (range 496 922€ - 2 725 116€). The price/revenue ratio is 0.70x (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 2021
178 transactions
496k€ 1217k€ 2725k€
1 217 931 € Range: 496 922€ - 2 725 116€
NAF 5 année 2021

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
321 007 € × 0.70x
Estimation 224 487 €
78 540€ - 591 061€
Net Income Multiple 20%
415 160 € × 6.5x
Estimation 2 708 099 €
1 124 497€ - 5 926 201€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 178 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 SOC COMMERCIALE METALLURGIQUE 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 SOC COMMERCIALE METALLURGIQUE

What is the revenue of SOC COMMERCIALE METALLURGIQUE ?

The revenue of SOC COMMERCIALE METALLURGIQUE in 2021 is 321 k€.

Is SOC COMMERCIALE METALLURGIQUE profitable?

Yes, SOC COMMERCIALE METALLURGIQUE generated a net profit of 415 k€ in 2021.

Where is the headquarters of SOC COMMERCIALE METALLURGIQUE ?

The headquarters of SOC COMMERCIALE METALLURGIQUE is located in LYON (69008), in the department Rhone.

Where to find the tax return of SOC COMMERCIALE METALLURGIQUE ?

The tax return of SOC COMMERCIALE METALLURGIQUE 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 COMMERCIALE METALLURGIQUE operate?

SOC COMMERCIALE METALLURGIQUE 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.