SOC IMMOBILIERE DE LA COMBE : revenue, balance sheet and financial ratios

SOC IMMOBILIERE DE LA COMBE is a French company founded 49 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in VOURLES (69390), this company of category PME shows in 2023 a revenue of 112 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOC IMMOBILIERE DE LA COMBE (SIREN 960501799)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 112 368 € 109 643 € 137 311 € 172 361 € 356 437 € 350 681 € 372 366 € 453 592 €
Net income 136 337 € -3 939 € 441 398 € 122 632 € 263 541 € 125 429 € 289 103 € 309 978 €
EBITDA 19 024 € 48 189 € 76 813 € 87 798 € 275 597 € 274 705 € 256 793 € 287 500 €
Net margin 121.3% -3.6% 321.5% 71.1% 73.9% 35.8% 77.6% 68.3%

Revenue and income statement

In 2023, SOC IMMOBILIERE DE LA COMBE achieves revenue of 112 k€. Revenue is declining over the period 2016-2023 (CAGR: -18.1%). Vs 2022: +2%. After deducting consumption (0 €), gross margin stands at 112 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 19 k€, representing 16.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -61%, reducing margin by 27.0 pts. This reflects costs rising faster than 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 136 k€, i.e. 121.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

112 368 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

112 368 €

EBITDA (2023) ?
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

19 024 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-41 624 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

136 337 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

16.9%

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 22%. 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 80%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 194.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

21.645%

Financial autonomy (2023) ?
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

79.827%

Cash flow / Revenue (2023) ?
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

194.76%

Repayment capacity (2023) ?
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

1.718

Asset age ratio (2023) ?
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

27.7%

Solvency indicators evolution
SOC IMMOBILIERE DE LA COMBE

Sector positioning

Debt ratio
21.64 2023
2021
2022
2023
Q1: -25.49
Med: 7.72
Q3: 166.29
Average +23 pts over 3 years

In 2023, the debt ratio of SOC IMMOBILIERE DE LA COMBE (21.64) 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
79.83% 2023
2021
2022
2023
Q1: 0.44%
Med: 30.88%
Q3: 76.22%
Excellent

In 2023, the financial autonomy of SOC IMMOBILIERE DE LA COMBE (79.8%) 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
1.72 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.35 years
Average +27 pts over 3 years

In 2023, the repayment capacity of SOC IMMOBILIERE DE LA COMBE (1.72) 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 93.86. 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 110.3x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

93.858

Interest coverage (2023) ?
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

110.308

Liquidity indicators evolution
SOC IMMOBILIERE DE LA COMBE

Sector positioning

Liquidity ratio
93.86 2023
2021
2022
2023
Q1: 95.05
Med: 298.22
Q3: 1222.5
Watch -40 pts over 3 years

In 2023, the liquidity ratio of SOC IMMOBILIERE DE LA COMBE (93.86) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
110.31x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.99x
Excellent +50 pts over 3 years

In 2023, the interest coverage of SOC IMMOBILIERE DE LA COMBE (110.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 70 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 334 days. Excellent situation: suppliers finance 264 days of the operating cycle (retail model). WCR is negative (-304 days): operations structurally generate cash. Notable WCR improvement over the period (-166%), freeing up cash.

Operating WCR (2023) ?
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

-94 851 €

Customer credit (2023) ?
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

70 j

Supplier credit (2023) ?
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

334 j

Inventory turnover (2023) ?
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 (2023) ?
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

-304 j

WCR and payment terms evolution
SOC IMMOBILIERE DE LA COMBE

Positioning of SOC IMMOBILIERE DE LA COMBE in its sector

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

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SOC IMMOBILIERE DE LA COMBE is estimated at 220 876 € (range 76 958€ - 417 429€). With an EBITDA of 19 024€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (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 2023
215 transactions
76k€ 220k€ 417k€
220 876 € Range: 76 958€ - 417 429€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
19 024 € × 5.2x
Estimation 98 041 €
24 874€ - 157 535€
Revenue Multiple 30%
112 368 € × 0.51x
Estimation 57 377 €
26 126€ - 131 262€
Net Income Multiple 20%
136 337 € × 5.7x
Estimation 773 215 €
283 417€ - 1 496 417€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 IMMOBILIERE DE LA COMBE 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 IMMOBILIERE DE LA COMBE

What is the revenue of SOC IMMOBILIERE DE LA COMBE ?

The revenue of SOC IMMOBILIERE DE LA COMBE in 2023 is 112 k€.

Is SOC IMMOBILIERE DE LA COMBE profitable?

Yes, SOC IMMOBILIERE DE LA COMBE generated a net profit of 136 k€ in 2023.

Where is the headquarters of SOC IMMOBILIERE DE LA COMBE ?

The headquarters of SOC IMMOBILIERE DE LA COMBE is located in VOURLES (69390), in the department Rhone.

Where to find the tax return of SOC IMMOBILIERE DE LA COMBE ?

The tax return of SOC IMMOBILIERE DE LA COMBE 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 IMMOBILIERE DE LA COMBE operate?

SOC IMMOBILIERE DE LA COMBE 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.