SOC INDUST TRANSFOR ACIERS CONSTRUCTION : revenue, balance sheet and financial ratios

SOC INDUST TRANSFOR ACIERS CONSTRUCTION is a French company founded 126 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers. Based in SAINT-POURCAIN-SUR-SIOULE (03500), this company of category ETI shows in 2024 a revenue of 19.8 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 INDUST TRANSFOR ACIERS CONSTRUCTION (SIREN 629800087)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 19 752 674 € 26 394 428 € 54 377 577 € 28 276 337 € 12 554 152 € 16 902 959 € 19 849 994 € 17 350 174 € 16 210 074 €
Net income 9 146 € 9 622 € -1 224 € 4 259 € 10 940 € 9 127 € 8 054 € 64 823 € 17 524 €
EBITDA 233 043 € 192 601 € 140 773 € 74 234 € 39 600 € 20 765 € 60 375 € 102 785 € 85 966 €
Net margin 0.0% 0.0% -0.0% 0.0% 0.1% 0.1% 0.0% 0.4% 0.1%

Revenue and income statement

In 2024, SOC INDUST TRANSFOR ACIERS CONSTRUCTION achieves revenue of 19.8 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Significant drop of -25% vs 2023. After deducting consumption (19.3 M€), gross margin stands at 411 k€, i.e. a rate of 2%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 233 k€, representing 1.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 9 k€, i.e. 0.0% 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

19 752 674 €

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

411 356 €

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

233 043 €

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

129 843 €

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

9 146 €

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

1.2%

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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 145%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 15.9 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

145.091%

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

38.319%

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

0.569%

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

15.95

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

100.0%

Solvency indicators evolution
SOC INDUST TRANSFOR ACIERS CONSTRUCTION

Sector positioning

Debt ratio
145.09 2024
2022
2023
2024
Q1: 0.04
Med: 9.13
Q3: 39.41
Average +50 pts over 3 years

In 2024, the debt ratio of SOC INDUST TRANSFOR ACIER... (145.09) 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
38.32% 2024
2022
2023
2024
Q1: 27.43%
Med: 48.79%
Q3: 66.47%
Average +13 pts over 3 years

In 2024, the financial autonomy of SOC INDUST TRANSFOR ACIER... (38.3%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
15.95 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.04 years
Q3: 1.32 years
Watch +50 pts over 3 years

In 2024, the repayment capacity of SOC INDUST TRANSFOR ACIER... (15.95) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1624.11. 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 52.2x. Operating income very largely covers interest expenses: high safety margin.

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

1624.114

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

52.155

Liquidity indicators evolution
SOC INDUST TRANSFOR ACIERS CONSTRUCTION

Sector positioning

Liquidity ratio
1624.11 2024
2022
2023
2024
Q1: 169.25
Med: 248.65
Q3: 383.9
Excellent +50 pts over 3 years

In 2024, the liquidity ratio of SOC INDUST TRANSFOR ACIER... (1624.11) 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
52.16x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.63x
Q3: 5.9x
Excellent

In 2024, the interest coverage of SOC INDUST TRANSFOR ACIER... (52.2x) 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: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The company must finance 16 days of gap between collections and payments. Overall, WCR represents 58 days of revenue, i.e. 3.2 M€ to permanently finance. Over 2016-2024, WCR increased by +40%, requiring additional financing.

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

3 178 600 €

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

20 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

4 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

58 j

WCR and payment terms evolution
SOC INDUST TRANSFOR ACIERS CONSTRUCTION

Positioning of SOC INDUST TRANSFOR ACIERS CONSTRUCTION in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (32 transactions). This range of 925 165€ to 2 099 835€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
925k€ 1518k€ 2099k€
1 518 227 € Range: 925 165€ - 2 099 835€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 32 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) de fournitures et équipements industriels divers)

Compare SOC INDUST TRANSFOR ACIERS CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers

Frequently asked questions about SOC INDUST TRANSFOR ACIERS CONSTRUCTION

What is the revenue of SOC INDUST TRANSFOR ACIERS CONSTRUCTION ?

The revenue of SOC INDUST TRANSFOR ACIERS CONSTRUCTION in 2024 is 19.8 M€.

Is SOC INDUST TRANSFOR ACIERS CONSTRUCTION profitable?

Yes, SOC INDUST TRANSFOR ACIERS CONSTRUCTION generated a net profit of 9 k€ in 2024.

Where is the headquarters of SOC INDUST TRANSFOR ACIERS CONSTRUCTION ?

The headquarters of SOC INDUST TRANSFOR ACIERS CONSTRUCTION is located in SAINT-POURCAIN-SUR-SIOULE (03500), in the department Allier.

Where to find the tax return of SOC INDUST TRANSFOR ACIERS CONSTRUCTION ?

The tax return of SOC INDUST TRANSFOR ACIERS CONSTRUCTION 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 INDUST TRANSFOR ACIERS CONSTRUCTION operate?

SOC INDUST TRANSFOR ACIERS CONSTRUCTION operates in the sector Commerce de gros (commerce interentreprises) de fournitures et équipements industriels divers (NAF code 46.69B). See the 'Sector positioning' section above to compare the company with its competitors.