SOC FONCIERE DU LAC : revenue, balance sheet and financial ratios

SOC FONCIERE DU LAC is a French company founded 45 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LEVALLOIS-PERRET (92300), this company of category PME shows in 2024 a revenue of 198 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 FONCIERE DU LAC (SIREN 320103930)
Indicator 2024 2022 2021 2020 2019
Revenue 197 938 € N/C 438 844 € 468 252 € N/C
Net income 272 365 € 165 489 € 230 237 € 308 148 € 347 740 €
EBITDA 74 911 € N/C 381 789 € 350 793 € N/C
Net margin 137.6% N/C 52.5% 65.8% N/C

Revenue and income statement

In 2024, SOC FONCIERE DU LAC achieves revenue of 198 k€. Revenue is declining over the period 2020-2024 (CAGR: -19.4%). After deducting consumption (0 €), gross margin stands at 198 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 75 k€, representing 37.8% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 272 k€, i.e. 137.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

197 938 €

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

197 938 €

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

74 911 €

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

-299 401 €

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

272 365 €

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

37.8%

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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 27%. 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 68%. 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

26.709%

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

68.09%

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

-151.26%

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

-1.55

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

94.7%

Solvency indicators evolution
SOC FONCIERE DU LAC

Sector positioning

Debt ratio
26.71 2024
2021
2022
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of SOC FONCIERE DU LAC (26.71) 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
68.09% 2024
2021
2022
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +10 pts over 3 years

In 2024, the financial autonomy of SOC FONCIERE DU LAC (68.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
-1.55 years 2024
2021
2022
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Excellent -31 pts over 3 years

In 2024, the repayment capacity of SOC FONCIERE DU LAC (-1.55) 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 109.71. 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

109.712

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

0.0

Liquidity indicators evolution
SOC FONCIERE DU LAC

Sector positioning

Liquidity ratio
109.71 2024
2021
2022
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average -7 pts over 3 years

In 2024, the liquidity ratio of SOC FONCIERE DU LAC (109.71) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2021
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Average

In 2024, the interest coverage of SOC FONCIERE DU LAC (0.0x) 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: 11 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The company must finance 11 days of gap between collections and payments. WCR is negative (-37 days): operations structurally generate 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

-20 215 €

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

11 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

0 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

0 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

-37 j

WCR and payment terms evolution
SOC FONCIERE DU LAC

Positioning of SOC FONCIERE DU LAC in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOC FONCIERE DU LAC is estimated at 628 840 € (range 185 431€ - 1 137 160€). With an EBITDA of 74 911€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
185k€ 628k€ 1137k€
628 840 € Range: 185 431€ - 1 137 160€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
74 911 € × 5.6x
Estimation 419 489 €
111 041€ - 748 736€
Revenue Multiple 30%
197 938 € × 0.81x
Estimation 159 662 €
61 012€ - 297 731€
Net Income Multiple 20%
272 365 € × 6.8x
Estimation 1 855 985 €
558 036€ - 3 367 365€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 FONCIERE DU LAC 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 FONCIERE DU LAC

What is the revenue of SOC FONCIERE DU LAC ?

The revenue of SOC FONCIERE DU LAC in 2024 is 198 k€.

Is SOC FONCIERE DU LAC profitable?

Yes, SOC FONCIERE DU LAC generated a net profit of 272 k€ in 2024.

Where is the headquarters of SOC FONCIERE DU LAC ?

The headquarters of SOC FONCIERE DU LAC is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of SOC FONCIERE DU LAC ?

The tax return of SOC FONCIERE DU LAC 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 FONCIERE DU LAC operate?

SOC FONCIERE DU LAC 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.