SOC INTERNAT PROMOTION ET CREATION : revenue, balance sheet and financial ratios

In 2024, SOC INTERNAT PROMOTION ET CREATION achieves revenue of 943 k€. Revenue is declining over the period 2016-2024 (CAGR: -28.4%). Significant drop of -15% vs 2023. After deducting consumption (0 €), gross margin stands at 943 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 594 k€, representing 63.0% of revenue. Warning negative scissor effect: despite revenue change (-15%), EBITDA varies by -28%, reducing margin by 11.2 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 879 k€, i.e. 93.3% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 10%. 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 89%. 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 103.5% 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 1588.62. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 174 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 215 days. Excellent situation: suppliers finance 41 days of the operating cycle (retail model). Overall, WCR represents 928 days of revenue, i.e. 2.4 M€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

Based on 169 transactions of similar company sales in 2024, the value of SOC INTERNAT PROMOTION ET CREATION is estimated at 3 090 267 € (range 887 891€ - 5 569 256€). With an EBITDA of 594 290€, 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.