SOC ETUDE VENTE APPAREIL LEVAGE : revenue, balance sheet and financial ratios

SOC ETUDE VENTE APPAREIL LEVAGE is a French company founded 51 years ago, specialized in the sector Réparation de machines et équipements mécaniques. Based in SOISSONS (02200), this company of category PME shows in 2022 a revenue of 6.1 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 ETUDE VENTE APPAREIL LEVAGE (SIREN 303908073)
Indicator 2022 2021 2020 2019 2018 2017 2016
Revenue 6 101 879 € 5 234 394 € 5 415 243 € 5 786 621 € 6 205 131 € 5 061 142 € 5 602 377 €
Net income 346 451 € 303 930 € -69 411 € 148 783 € 150 806 € 124 304 € 416 687 €
EBITDA 345 181 € 286 911 € -83 583 € 48 570 € 191 592 € 33 004 € 67 395 €
Net margin 5.7% 5.8% -1.3% 2.6% 2.4% 2.5% 7.4%

Revenue and income statement

In 2022, SOC ETUDE VENTE APPAREIL LEVAGE achieves revenue of 6.1 M€. Revenue is growing positively over 7 years (CAGR: +1.4%). Vs 2021, growth of +17% (5.2 M€ -> 6.1 M€). After deducting consumption (1.9 M€), gross margin stands at 4.2 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 345 k€, representing 5.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 346 k€, i.e. 5.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 101 879 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

4 195 585 €

EBITDA (2022) ?
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

345 181 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

409 491 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

346 451 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.6%

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 50%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 4.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

50.373%

Financial autonomy (2022) ?
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

35.546%

Cash flow / Revenue (2022) ?
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

4.31%

Repayment capacity (2022) ?
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

3.413

Asset age ratio (2022) ?
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

13.2%

Solvency indicators evolution
SOC ETUDE VENTE APPAREIL LEVAGE

Sector positioning

Debt ratio
50.37 2022
2020
2021
2022
Q1: 2.63
Med: 21.45
Q3: 69.01
Average -10 pts over 3 years

In 2022, the debt ratio of SOC ETUDE VENTE APPAREIL ... (50.37) 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
35.55% 2022
2020
2021
2022
Q1: 21.09%
Med: 40.6%
Q3: 59.77%
Average +8 pts over 3 years

In 2022, the financial autonomy of SOC ETUDE VENTE APPAREIL ... (35.5%) 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
3.41 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 0.46 years
Q3: 2.04 years
Average +51 pts over 3 years

In 2022, the repayment capacity of SOC ETUDE VENTE APPAREIL ... (3.41) 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 235.49. 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 2.3x. Financial charges are adequately covered by operations.

Liquidity ratio (2022) ?
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

235.494

Interest coverage (2022) ?
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

2.264

Liquidity indicators evolution
SOC ETUDE VENTE APPAREIL LEVAGE

Sector positioning

Liquidity ratio
235.49 2022
2020
2021
2022
Q1: 162.77
Med: 225.98
Q3: 325.27
Good +11 pts over 3 years

In 2022, the liquidity ratio of SOC ETUDE VENTE APPAREIL ... (235.49) 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
2.26x 2022
2020
2021
2022
Q1: 0.0x
Med: 0.43x
Q3: 2.76x
Good +45 pts over 3 years

In 2022, the interest coverage of SOC ETUDE VENTE APPAREIL ... (2.3x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 98 days. Favorable situation: supplier credit is longer than customer credit by 18 days. Inventory turnover is 28 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 64 days of revenue, i.e. 1.1 M€ to permanently finance. Notable WCR improvement over the period (-53%), freeing up cash.

Operating WCR (2022) ?
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

1 079 239 €

Customer credit (2022) ?
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

80 j

Supplier credit (2022) ?
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

98 j

Inventory turnover (2022) ?
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

28 j

WCR in days of revenue (2022) ?
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

64 j

WCR and payment terms evolution
SOC ETUDE VENTE APPAREIL LEVAGE

Positioning of SOC ETUDE VENTE APPAREIL LEVAGE in its sector

Comparison with sector Réparation de machines et équipements mécaniques

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of SOC ETUDE VENTE APPAREIL LEVAGE is estimated at 759 141 € (range 443 928€ - 2 151 037€). With an EBITDA of 345 181€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.27x (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 2022
104 transactions
443k€ 759k€ 2151k€
759 141 € Range: 443 928€ - 2 151 037€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
345 181 € × 1.0x
Estimation 354 945 €
245 005€ - 1 161 186€
Revenue Multiple 30%
6 101 879 € × 0.27x
Estimation 1 640 819 €
874 956€ - 4 167 286€
Net Income Multiple 20%
346 451 € × 1.3x
Estimation 447 116 €
294 694€ - 1 601 296€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Réparation de machines et équipements mécaniques)

Compare SOC ETUDE VENTE APPAREIL LEVAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation de machines et équipements mécaniques

Frequently asked questions about SOC ETUDE VENTE APPAREIL LEVAGE

What is the revenue of SOC ETUDE VENTE APPAREIL LEVAGE ?

The revenue of SOC ETUDE VENTE APPAREIL LEVAGE in 2022 is 6.1 M€.

Is SOC ETUDE VENTE APPAREIL LEVAGE profitable?

Yes, SOC ETUDE VENTE APPAREIL LEVAGE generated a net profit of 346 k€ in 2022.

Where is the headquarters of SOC ETUDE VENTE APPAREIL LEVAGE ?

The headquarters of SOC ETUDE VENTE APPAREIL LEVAGE is located in SOISSONS (02200), in the department Aisne.

Where to find the tax return of SOC ETUDE VENTE APPAREIL LEVAGE ?

The tax return of SOC ETUDE VENTE APPAREIL LEVAGE 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 ETUDE VENTE APPAREIL LEVAGE operate?

SOC ETUDE VENTE APPAREIL LEVAGE operates in the sector Réparation de machines et équipements mécaniques (NAF code 33.12Z). See the 'Sector positioning' section above to compare the company with its competitors.