SOC GESTION COMMERCIALE FINANCIERE : revenue, balance sheet and financial ratios

SOC GESTION COMMERCIALE FINANCIERE is a French company founded 50 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in SAINT-JEAN-DE-BRAYE (45800), this company of category PME shows in 2024 a revenue of 67 k€. 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 GESTION COMMERCIALE FINANCIERE (SIREN 305109282)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2017
Revenue 66 614 € 56 564 € 69 014 € 142 370 € 183 387 € 238 738 € 292 029 € 278 678 € 419 362 €
Net income 881 € 1 931 € 96 € 2 206 € -14 673 € 491 € 13 366 € 4 973 € 4 663 €
EBITDA -191 670 € -189 135 € -158 112 € -162 033 € -176 838 € -227 911 € -134 643 € -111 081 € -165 062 €
Net margin 1.3% 3.4% 0.1% 1.5% -8.0% 0.2% 4.6% 1.8% 1.1%

Revenue and income statement

In 2024, SOC GESTION COMMERCIALE FINANCIERE achieves revenue of 67 k€. Revenue is declining over the period 2017-2024 (CAGR: -23.1%). Vs 2023, growth of +18% (57 k€ -> 67 k€). After deducting consumption (3 k€), gross margin stands at 64 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -192 k€, representing -287.7% of revenue. Positive scissor effect: EBITDA margin improves by +46.6 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 881 €, i.e. 1.3% 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

66 614 €

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

63 884 €

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

-191 670 €

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

16 645 €

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

881 €

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

-287.7%

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Chart evolution

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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 66%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. 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

66.048%

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

54.649%

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

-311.399%

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

-0.635

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

20.3%

Solvency indicators evolution
SOC GESTION COMMERCIALE FINANCIERE

Sector positioning

Debt ratio
66.05 2024
2022
2023
2024
Q1: 0.08
Med: 13.95
Q3: 53.28
Average

In 2024, the debt ratio of SOC GESTION COMMERCIALE F... (66.05) 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
54.65% 2024
2022
2023
2024
Q1: 15.13%
Med: 40.89%
Q3: 62.7%
Good +8 pts over 3 years

In 2024, the financial autonomy of SOC GESTION COMMERCIALE F... (54.6%) 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
-0.64 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.68 years
Excellent

In 2024, the repayment capacity of SOC GESTION COMMERCIALE F... (-0.64) 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 898.78. 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

898.784

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

-0.524

Liquidity indicators evolution
SOC GESTION COMMERCIALE FINANCIERE

Sector positioning

Liquidity ratio
898.78 2024
2022
2023
2024
Q1: 148.38
Med: 236.0
Q3: 414.69
Excellent

In 2024, the liquidity ratio of SOC GESTION COMMERCIALE F... (898.78) 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
-0.52x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.11x
Q3: 6.38x
Average

In 2024, the interest coverage of SOC GESTION COMMERCIALE F... (-0.5x) 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: 77 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. The gap of 54 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 1426 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1483 days of revenue, i.e. 274 k€ to permanently finance. Notable WCR improvement over the period (-42%), 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

274 351 €

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

77 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

23 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

1426 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

1483 j

WCR and payment terms evolution
SOC GESTION COMMERCIALE FINANCIERE

Positioning of SOC GESTION COMMERCIALE FINANCIERE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of SOC GESTION COMMERCIALE FINANCIERE is estimated at 8 817 € (range 4 539€ - 21 587€). The price/revenue ratio is 0.19x (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
145 transactions
4k€ 8k€ 21k€
8 817 € Range: 4 539€ - 21 587€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
66 614 € × 0.19x
Estimation 12 745 €
7 173€ - 32 491€
Net Income Multiple 20%
881 € × 3.3x
Estimation 2 926 €
588€ - 5 231€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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 (Commerce de gros (commerce interentreprises) d'autres biens domestiques )

Compare SOC GESTION COMMERCIALE FINANCIERE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Frequently asked questions about SOC GESTION COMMERCIALE FINANCIERE

What is the revenue of SOC GESTION COMMERCIALE FINANCIERE ?

The revenue of SOC GESTION COMMERCIALE FINANCIERE in 2024 is 67 k€.

Is SOC GESTION COMMERCIALE FINANCIERE profitable?

Yes, SOC GESTION COMMERCIALE FINANCIERE generated a net profit of 881€ in 2024.

Where is the headquarters of SOC GESTION COMMERCIALE FINANCIERE ?

The headquarters of SOC GESTION COMMERCIALE FINANCIERE is located in SAINT-JEAN-DE-BRAYE (45800), in the department Loiret.

Where to find the tax return of SOC GESTION COMMERCIALE FINANCIERE ?

The tax return of SOC GESTION COMMERCIALE FINANCIERE 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 GESTION COMMERCIALE FINANCIERE operate?

SOC GESTION COMMERCIALE FINANCIERE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.