SOC COMMUNALE DE ST MARTIN : revenue, balance sheet and financial ratios

SOC COMMUNALE DE ST MARTIN is a French company founded 40 years ago, specialized in the sector Ingénierie, études techniques. Based in SAINT MARTIN (97150), this company of category ETI shows in 2024 a revenue of 111.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC COMMUNALE DE ST MARTIN (SIREN 333361111)
Indicator 2024 2022 2021 2020 2019 2016
Revenue 111 547 204 € 106 550 295 € 117 282 478 € 95 592 402 € 53 018 € 100 168 000 €
Net income -13 385 740 € 2 225 576 € 533 584 € 1 988 486 € -161 726 € 8 384 000 €
EBITDA 36 790 042 € 34 995 325 € 33 657 636 € 30 945 618 € -206 736 € 36 337 000 €
Net margin -12.0% 2.1% 0.5% 2.1% -305.0% 8.4%

Revenue and income statement

In 2024, SOC COMMUNALE DE ST MARTIN achieves revenue of 111.5 M€. Revenue is growing positively over 6 years (CAGR: +1.4%). Vs 2022: +5%. After deducting consumption (0 €), gross margin stands at 111.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 36.8 M€, representing 33.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -13.4 M€ (-12.0% 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

111 547 204 €

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

111 547 204 €

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

36 790 042 €

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

1 833 155 €

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

-13 385 740 €

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

32.4%

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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 208%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 266.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

207.652%

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

29.714%

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

3.013%

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

266.072

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

72.2%

Solvency indicators evolution
SOC COMMUNALE DE ST MARTIN

Sector positioning

Debt ratio
207.65 2024
2021
2022
2024
Q1: 0.0
Med: 8.32
Q3: 42.94
Average

In 2024, the debt ratio of SOC COMMUNALE DE ST MARTIN (207.65) 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
29.71% 2024
2021
2022
2024
Q1: 11.42%
Med: 37.88%
Q3: 61.37%
Average

In 2024, the financial autonomy of SOC COMMUNALE DE ST MARTIN (29.7%) 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
266.07 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Average

In 2024, the repayment capacity of SOC COMMUNALE DE ST MARTIN (266.07) 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 231.14. 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 81.3x. Operating income very largely covers interest expenses: high safety margin.

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

231.14

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

81.275

Liquidity indicators evolution
SOC COMMUNALE DE ST MARTIN

Sector positioning

Liquidity ratio
231.14 2024
2021
2022
2024
Q1: 149.17
Med: 230.27
Q3: 405.7
Good

In 2024, the liquidity ratio of SOC COMMUNALE DE ST MARTIN (231.14) 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
81.28x 2024
2021
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.06x
Excellent

In 2024, the interest coverage of SOC COMMUNALE DE ST MARTIN (81.3x) 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: 125 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 276 days. Excellent situation: suppliers finance 151 days of the operating cycle (retail model). Inventory turnover is 344 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 646 days of revenue, i.e. 200.3 M€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

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

200 298 621 €

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

125 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

276 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

344 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

646 j

WCR and payment terms evolution
SOC COMMUNALE DE ST MARTIN

Positioning of SOC COMMUNALE DE ST MARTIN in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 12 575 959€ to 109 035 316€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
12575k€ 34237k€ 109035k€
34 237 992 € Range: 12 575 959€ - 109 035 316€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare SOC COMMUNALE DE ST MARTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOC COMMUNALE DE ST MARTIN

What is the revenue of SOC COMMUNALE DE ST MARTIN ?

The revenue of SOC COMMUNALE DE ST MARTIN in 2024 is 111.5 M€.

Is SOC COMMUNALE DE ST MARTIN profitable?

SOC COMMUNALE DE ST MARTIN recorded a net loss in 2024.

Where is the headquarters of SOC COMMUNALE DE ST MARTIN ?

The headquarters of SOC COMMUNALE DE ST MARTIN is located in SAINT MARTIN (97150), in the department Guadeloupe.

Where to find the tax return of SOC COMMUNALE DE ST MARTIN ?

The tax return of SOC COMMUNALE DE ST MARTIN 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 COMMUNALE DE ST MARTIN operate?

SOC COMMUNALE DE ST MARTIN operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.