SOC INTERNATIONALE ART MODERNE : revenue, balance sheet and financial ratios

SOC INTERNATIONALE ART MODERNE is a French company founded 38 years ago, specialized in the sector Vente à distance sur catalogue spécialisé. Based in PARIS (75008), this company of category PME shows in 2024 a revenue of 26.5 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 INTERNATIONALE ART MODERNE (SIREN 344531546)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 543 102 € 20 469 320 € 18 305 701 € 16 664 634 € 10 606 687 € 11 134 038 € 16 360 000 € 9 758 437 € 10 157 538 €
Net income 971 553 € 496 733 € 462 741 € 176 526 € 64 178 € 13 717 € 346 402 € 123 696 € 208 263 €
EBITDA 1 340 895 € 395 438 € 935 410 € 698 720 € 196 524 € 349 315 € 712 895 € 277 132 € 380 095 €
Net margin 3.7% 2.4% 2.5% 1.1% 0.6% 0.1% 2.1% 1.3% 2.1%

Revenue and income statement

In 2024, SOC INTERNATIONALE ART MODERNE achieves revenue of 26.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.8%. Vs 2023, growth of +30% (20.5 M€ -> 26.5 M€). After deducting consumption (20.9 M€), gross margin stands at 5.7 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.3 M€, representing 5.1% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 972 k€, i.e. 3.7% 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

26 543 102 €

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

5 671 086 €

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

1 340 895 €

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

1 287 773 €

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

971 553 €

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

5.1%

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Chart evolution

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 36%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% 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

31.271%

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

35.538%

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

3.95%

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

1.107

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

47.0%

Solvency indicators evolution
SOC INTERNATIONALE ART MODERNE

Sector positioning

Debt ratio
31.27 2024
2022
2023
2024
Q1: 0.0
Med: 3.84
Q3: 53.12
Average

In 2024, the debt ratio of SOC INTERNATIONALE ART MO... (31.27) 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
35.54% 2024
2022
2023
2024
Q1: 0.0%
Med: 20.06%
Q3: 53.53%
Good +12 pts over 3 years

In 2024, the financial autonomy of SOC INTERNATIONALE ART MO... (35.5%) 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
1.11 years 2024
2022
2023
2024
Q1: -0.0 years
Med: 0.0 years
Q3: 0.38 years
Average

In 2024, the repayment capacity of SOC INTERNATIONALE ART MO... (1.11) 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 262.05. 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 1.1x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

262.045

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

1.07

Liquidity indicators evolution
SOC INTERNATIONALE ART MODERNE

Sector positioning

Liquidity ratio
262.05 2024
2022
2023
2024
Q1: 109.05
Med: 201.82
Q3: 390.18
Good

In 2024, the liquidity ratio of SOC INTERNATIONALE ART MO... (262.05) 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
1.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.3x
Excellent

In 2024, the interest coverage of SOC INTERNATIONALE ART MO... (1.1x) 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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 48 days of revenue, i.e. 3.5 M€ to permanently finance. Notable WCR improvement over the period (-20%), freeing up cash.

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

3 521 208 €

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

16 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

31 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

74 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

48 j

WCR and payment terms evolution
SOC INTERNATIONALE ART MODERNE

Positioning of SOC INTERNATIONALE ART MODERNE in its sector

Comparison with sector Vente à distance sur catalogue spécialisé

Valuation estimate

Based on 121 transactions of similar company sales (all years), the value of SOC INTERNATIONALE ART MODERNE is estimated at 5 015 568 € (range 2 417 573€ - 11 537 086€). With an EBITDA of 1 340 895€, the sector multiple of 3.2x is applied. The price/revenue ratio is 0.27x (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.

Estimated enterprise value 2024
121 transactions
2417k€ 5015k€ 11537k€
5 015 568 € Range: 2 417 573€ - 11 537 086€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
1 340 895 € × 3.2x
Estimation 4 271 507 €
1 866 321€ - 9 892 569€
Revenue Multiple 30%
26 543 102 € × 0.27x
Estimation 7 165 615 €
4 154 013€ - 15 398 296€
Net Income Multiple 20%
971 553 € × 3.8x
Estimation 3 650 653 €
1 191 044€ - 9 856 566€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 121 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 (Vente à distance sur catalogue spécialisé)

Compare SOC INTERNATIONALE ART MODERNE with other companies in the same sector:

Voir toutes les statistiques du secteur Vente à distance sur catalogue spécialisé

Frequently asked questions about SOC INTERNATIONALE ART MODERNE

What is the revenue of SOC INTERNATIONALE ART MODERNE ?

The revenue of SOC INTERNATIONALE ART MODERNE in 2024 is 26.5 M€.

Is SOC INTERNATIONALE ART MODERNE profitable?

Yes, SOC INTERNATIONALE ART MODERNE generated a net profit of 972 k€ in 2024.

Where is the headquarters of SOC INTERNATIONALE ART MODERNE ?

The headquarters of SOC INTERNATIONALE ART MODERNE is located in PARIS (75008), in the department Paris.

Where to find the tax return of SOC INTERNATIONALE ART MODERNE ?

The tax return of SOC INTERNATIONALE ART MODERNE 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 INTERNATIONALE ART MODERNE operate?

SOC INTERNATIONALE ART MODERNE operates in the sector Vente à distance sur catalogue spécialisé (NAF code 47.91B). See the 'Sector positioning' section above to compare the company with its competitors.