SOC INDUSTRIELLE MATERIAUX CONSTRUCTION : revenue, balance sheet and financial ratios

SOC INDUSTRIELLE MATERIAUX CONSTRUCTION is a French company founded 71 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in MANOSQUE (04100), this company of category ETI shows in 2024 a revenue of 2.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOC INDUSTRIELLE MATERIAUX CONSTRUCTION (SIREN 705550010)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 220 395 € 3 628 740 € 2 180 505 € 2 045 662 € 1 996 432 € 2 015 757 € 1 911 711 € 1 887 086 € 1 876 719 €
Net income 1 146 154 € 1 310 273 € 1 027 282 € 890 399 € 546 667 € 901 505 € 793 511 € 771 250 € 756 341 €
EBITDA 1 812 897 € 1 778 737 € 1 709 935 € 1 544 348 € 1 429 868 € 1 608 761 € 1 580 267 € 1 562 036 € 1 557 788 €
Net margin 51.6% 36.1% 47.1% 43.5% 27.4% 44.7% 41.5% 40.9% 40.3%

Revenue and income statement

In 2024, SOC INDUSTRIELLE MATERIAUX CONSTRUCTION achieves revenue of 2.2 M€. Revenue is growing positively over 9 years (CAGR: +2.1%). Significant drop of -39% vs 2023. After deducting consumption (0 €), gross margin stands at 2.2 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 1.8 M€, representing 81.6% of revenue. Positive scissor effect: EBITDA margin improves by +32.6 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 51.6% 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

2 220 395 €

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

2 220 395 €

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

1 812 897 €

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

1 487 249 €

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

1 146 154 €

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

81.6%

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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 26%. 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 75%. 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 0.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 63.4% 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 (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

26.124%

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

74.753%

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

63.409%

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

0.89

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

40.9%

Solvency indicators evolution
SOC INDUSTRIELLE MATERIAUX CONSTRUCTION

Sector positioning

Debt ratio
26.12 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average

In 2024, the debt ratio of SOC INDUSTRIELLE MATERIAU... (26.12) 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
74.75% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of SOC INDUSTRIELLE MATERIAU... (74.8%) 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
0.89 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of SOC INDUSTRIELLE MATERIAU... (0.89) 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 392.18. 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 0.5x. Danger: operating income does not cover interest charges, unsustainable situation.

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

392.18

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

0.472

Liquidity indicators evolution
SOC INDUSTRIELLE MATERIAUX CONSTRUCTION

Sector positioning

Liquidity ratio
392.18 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Good -7 pts over 3 years

In 2024, the liquidity ratio of SOC INDUSTRIELLE MATERIAU... (392.18) 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
0.47x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good

In 2024, the interest coverage of SOC INDUSTRIELLE MATERIAU... (0.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 110 days of the operating cycle (retail model). WCR is negative (-7 days): operations structurally generate cash. Over 2016-2024, WCR increased by +82%, 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

-40 433 €

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

4 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

114 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

-7 j

WCR and payment terms evolution
SOC INDUSTRIELLE MATERIAUX CONSTRUCTION

Positioning of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION in its sector

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

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION is estimated at 7 175 319 € (range 2 018 621€ - 12 895 984€). With an EBITDA of 1 812 897€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 2024
169 transactions
2018k€ 7175k€ 12895k€
7 175 319 € Range: 2 018 621€ - 12 895 984€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
1 812 897 € × 5.6x
Estimation 10 151 911 €
2 687 277€ - 18 119 910€
Revenue Multiple 30%
2 220 395 € × 0.81x
Estimation 1 791 032 €
684 410€ - 3 339 837€
Net Income Multiple 20%
1 146 154 € × 6.8x
Estimation 7 810 273 €
2 348 301€ - 14 170 393€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 INDUSTRIELLE MATERIAUX CONSTRUCTION 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 INDUSTRIELLE MATERIAUX CONSTRUCTION

What is the revenue of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION ?

The revenue of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION in 2024 is 2.2 M€.

Is SOC INDUSTRIELLE MATERIAUX CONSTRUCTION profitable?

Yes, SOC INDUSTRIELLE MATERIAUX CONSTRUCTION generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION ?

The headquarters of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION is located in MANOSQUE (04100), in the department Alpes-de-Haute-Provence.

Where to find the tax return of SOC INDUSTRIELLE MATERIAUX CONSTRUCTION ?

The tax return of SOC INDUSTRIELLE MATERIAUX 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 INDUSTRIELLE MATERIAUX CONSTRUCTION operate?

SOC INDUSTRIELLE MATERIAUX CONSTRUCTION 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.