SOC IMMOBILIERE D'ETUDES & REALISATIONS : revenue, balance sheet and financial ratios

SOC IMMOBILIERE D'ETUDES & REALISATIONS is a French company founded 64 years ago, specialized in the sector Promotion immobilière de logements. Based in BRON (69500), this company of category ETI shows in 2025 a revenue of 31.7 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 IMMOBILIERE D'ETUDES & REALISATIONS (SIREN 962504809)
Indicator 2025 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 31 706 390 € 44 660 576 € 48 776 382 € 21 264 353 € 32 858 970 € 29 517 214 € 39 574 628 € 34 477 901 € N/C
Net income -1 118 755 € 2 284 958 € 2 264 979 € 4 331 528 € 4 123 744 € 4 727 398 € 4 454 367 € 5 012 500 € 5 015 653 €
EBITDA -1 805 512 € 1 633 058 € -2 503 983 € -3 458 572 € 1 240 € 1 105 157 € 2 788 250 € 4 896 151 € N/C
Net margin -3.5% 5.1% 4.6% 20.4% 12.5% 16.0% 11.3% 14.5% N/C

Revenue and income statement

In 2025, SOC IMMOBILIERE D'ETUDES & REALISATIONS achieves revenue of 31.7 M€. Activity remains stable over the period (CAGR: -1.0%). Significant drop of -29% vs 2023. After deducting consumption (-858 k€), gross margin stands at 32.6 M€, i.e. a rate of 103%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.8 M€, representing -5.7% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -211%, reducing margin by 9.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -1.1 M€ (-3.5% of revenue), which will impact equity.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

31 706 390 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

32 564 311 €

EBITDA (2025) ?
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

-1 805 512 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 883 051 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 118 755 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.7%

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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.207%

Financial autonomy (2025) ?
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

45.047%

Cash flow / Revenue (2025) ?
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

-1.421%

Repayment capacity (2025) ?
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

-50.175

Asset age ratio (2025) ?
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

85.3%

Solvency indicators evolution
SOC IMMOBILIERE D'ETUDES & REALISATIONS

Sector positioning

Debt ratio
48.21 2025
2022
2023
2025
Q1: 0.0
Med: 11.25
Q3: 119.45
Average

In 2025, the debt ratio of SOC IMMOBILIERE D'ETUDES ... (48.21) 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
45.05% 2025
2022
2023
2025
Q1: 0.37%
Med: 26.59%
Q3: 69.73%
Good

In 2025, the financial autonomy of SOC IMMOBILIERE D'ETUDES ... (45.0%) 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
-50.17 years 2025
2022
2023
2025
Q1: -1.87 years
Med: 0.0 years
Q3: 2.47 years
Excellent -50 pts over 3 years

In 2025, the repayment capacity of SOC IMMOBILIERE D'ETUDES ... (-50.17) 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 670.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

670.246

Interest coverage (2025) ?
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

-105.918

Liquidity indicators evolution
SOC IMMOBILIERE D'ETUDES & REALISATIONS

Sector positioning

Liquidity ratio
670.25 2025
2022
2023
2025
Q1: 148.13
Med: 447.5
Q3: 1581.52
Good

In 2025, the liquidity ratio of SOC IMMOBILIERE D'ETUDES ... (670.25) 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
-105.92x 2025
2022
2023
2025
Q1: -10.46x
Med: 0.0x
Q3: 11.44x
Watch

In 2025, the interest coverage of SOC IMMOBILIERE D'ETUDES ... (-105.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 92 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 685 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 518 days of revenue, i.e. 45.6 M€ to permanently finance.

Operating WCR (2025) ?
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

45 602 667 €

Customer credit (2025) ?
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

68 j

Supplier credit (2025) ?
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

92 j

Inventory turnover (2025) ?
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

685 j

WCR in days of revenue (2025) ?
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

518 j

WCR and payment terms evolution
SOC IMMOBILIERE D'ETUDES & REALISATIONS

Positioning of SOC IMMOBILIERE D'ETUDES & REALISATIONS in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SOC IMMOBILIERE D'ETUDES & REALISATIONS is estimated at 8 870 219 € (range 3 189 633€ - 21 815 784€). The price/revenue ratio is 0.28x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
80 tx
3189k€ 8870k€ 21815k€
8 870 219 € Range: 3 189 633€ - 21 815 784€
NAF 5 all-time

Valuation method used

Revenue Multiple
31 706 390 € × 0.28x = 8 870 220 €
Range: 3 189 633€ - 21 815 784€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SOC IMMOBILIERE D'ETUDES & REALISATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOC IMMOBILIERE D'ETUDES & REALISATIONS

What is the revenue of SOC IMMOBILIERE D'ETUDES & REALISATIONS ?

The revenue of SOC IMMOBILIERE D'ETUDES & REALISATIONS in 2025 is 31.7 M€.

Is SOC IMMOBILIERE D'ETUDES & REALISATIONS profitable?

SOC IMMOBILIERE D'ETUDES & REALISATIONS recorded a net loss in 2025.

Where is the headquarters of SOC IMMOBILIERE D'ETUDES & REALISATIONS ?

The headquarters of SOC IMMOBILIERE D'ETUDES & REALISATIONS is located in BRON (69500), in the department Rhone.

Where to find the tax return of SOC IMMOBILIERE D'ETUDES & REALISATIONS ?

The tax return of SOC IMMOBILIERE D'ETUDES & REALISATIONS 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 D'ETUDES & REALISATIONS operate?

SOC IMMOBILIERE D'ETUDES & REALISATIONS operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.