SOC CONST GENERIQUE INTERNATIONALE : revenue, balance sheet and financial ratios

In 2024, SOC CONST GENERIQUE INTERNATIONALE achieves revenue of 664 k€. Activity remains stable over the period (CAGR: -1.3%). Slight decline of -7% vs 2023. After deducting consumption (299 k€), gross margin stands at 365 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 98 k€, representing 14.8% of revenue. Warning negative scissor effect: despite revenue change (-7%), EBITDA varies by -20%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 71 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 4%. 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 69%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 10.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 325.62. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 206 days. Excellent situation: suppliers finance 141 days of the operating cycle (retail model). Inventory turnover is 166 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 437 days of revenue, i.e. 805 k€ to permanently finance.

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 92 090€ to 322 640€ is provided for information purposes only and requires in-depth analysis to be confirmed.