SOC GESTION ET ADMINISTRATION : revenue, balance sheet and financial ratios

In 2025, SOC GESTION ET ADMINISTRATION achieves revenue of 1.3 M€. Revenue is growing positively over 9 years (CAGR: +0.4%). Significant drop of -19% vs 2024. After deducting consumption (200 €), gross margin stands at 1.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 3.4% of revenue. Warning negative scissor effect: despite revenue change (-19%), EBITDA varies by -86%, reducing margin by 16.5 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 524 k€, i.e. 40.0% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 19%. 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 83%. 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 5.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 43.3% 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 8348.47. 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 603.3x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. The gap of 47 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 2078 days of revenue, i.e. 7.6 M€ to permanently finance. Over 2017-2025, WCR increased by +113%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (35 transactions). This range of 448 889€ to 1 739 391€ is provided for information purposes only and requires in-depth analysis to be confirmed.