SOC DES ETS VICTOR CARBON : revenue, balance sheet and financial ratios

SOC DES ETS VICTOR CARBON is a French company founded 55 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in BERSEE (59235), this company of category PME shows in 2024 a revenue of 1.6 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 DES ETS VICTOR CARBON (SIREN 471502443)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 1 576 802 € N/C 1 472 400 € N/C N/C N/C N/C 1 539 904 €
Net income -192 977 € 2 842 € -10 038 € -51 655 € 1 782 € 14 718 € 1 278 € 3 705 €
EBITDA -23 978 € N/C 35 643 € N/C N/C N/C N/C 77 712 €
Net margin -12.2% N/C -0.7% N/C N/C N/C N/C 0.2%

Revenue and income statement

In 2024, SOC DES ETS VICTOR CARBON achieves revenue of 1.6 M€. Revenue is growing positively over 8 years (CAGR: +0.3%). After deducting consumption (964 k€), gross margin stands at 612 k€, i.e. a rate of 39%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -24 k€, representing -1.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -193 k€ (-12.2% 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

1 576 802 €

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

612 415 €

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

-23 978 €

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

-159 792 €

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

-192 977 €

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

-1.5%

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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 24%. 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 67%. 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

23.636%

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

66.57%

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

-4.797%

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

-2.506

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

1.4%

Solvency indicators evolution
SOC DES ETS VICTOR CARBON

Sector positioning

Debt ratio
23.64 2024
2022
2023
2024
Q1: 8.45
Med: 47.09
Q3: 129.26
Good +7 pts over 3 years

In 2024, the debt ratio of SOC DES ETS VICTOR CARBON (23.64) 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
66.57% 2024
2022
2023
2024
Q1: 16.17%
Med: 41.8%
Q3: 62.9%
Excellent -7 pts over 3 years

In 2024, the financial autonomy of SOC DES ETS VICTOR CARBON (66.6%) 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
-2.51 years 2024
2022
2024
Q1: 0.0 years
Med: 0.71 years
Q3: 3.49 years
Excellent

In 2024, the repayment capacity of SOC DES ETS VICTOR CARBON (-2.51) 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 549.52. 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

549.524

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

-193.202

Liquidity indicators evolution
SOC DES ETS VICTOR CARBON

Sector positioning

Liquidity ratio
549.52 2024
2022
2023
2024
Q1: 128.97
Med: 251.87
Q3: 490.81
Excellent

In 2024, the liquidity ratio of SOC DES ETS VICTOR CARBON (549.52) 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
-193.2x 2024
2022
2024
Q1: 0.0x
Med: 0.22x
Q3: 10.34x
Watch -17 pts over 2 years

In 2024, the interest coverage of SOC DES ETS VICTOR CARBON (-193.2x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The gap of 79 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 20 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 159 days of revenue, i.e. 698 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

697 577 €

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

122 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

43 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

20 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

159 j

WCR and payment terms evolution
SOC DES ETS VICTOR CARBON

Positioning of SOC DES ETS VICTOR CARBON in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SOC DES ETS VICTOR CARBON is estimated at 653 133 € (range 223 991€ - 1 096 699€). The price/revenue ratio is 0.41x (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.

Estimated enterprise value 2024
138 transactions
223k€ 653k€ 1096k€
653 133 € Range: 223 991€ - 1 096 699€
Section all-time Aggregated at NAF section level

Valuation method used

Revenue Multiple
1 576 802 € × 0.41x = 653 134 €
Range: 223 992€ - 1 096 699€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SOC DES ETS VICTOR CARBON with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SOC DES ETS VICTOR CARBON

What is the revenue of SOC DES ETS VICTOR CARBON ?

The revenue of SOC DES ETS VICTOR CARBON in 2024 is 1.6 M€.

Is SOC DES ETS VICTOR CARBON profitable?

SOC DES ETS VICTOR CARBON recorded a net loss in 2024.

Where is the headquarters of SOC DES ETS VICTOR CARBON ?

The headquarters of SOC DES ETS VICTOR CARBON is located in BERSEE (59235), in the department Nord.

Where to find the tax return of SOC DES ETS VICTOR CARBON ?

The tax return of SOC DES ETS VICTOR CARBON 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 DES ETS VICTOR CARBON operate?

SOC DES ETS VICTOR CARBON operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.