SOC INTERNATIONALE CULTURE LOISIRS : revenue, balance sheet and financial ratios

SOC INTERNATIONALE CULTURE LOISIRS is a French company founded 35 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in BORDEAUX (33000), this company of category PME shows in 2019 a revenue of 132 k€. 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 CULTURE LOISIRS (SIREN 380423558)
Indicator 2019 2018 2017 2016
Revenue 131 667 € 122 516 € 125 559 € 121 016 €
Net income 2 847 € 2 064 € 4 591 € 5 565 €
EBITDA -59 117 € -2 029 € 5 859 € 6 776 €
Net margin 2.2% 1.7% 3.7% 4.6%

Revenue and income statement

In 2019, SOC INTERNATIONALE CULTURE LOISIRS achieves revenue of 132 k€. Revenue is growing positively over 4 years (CAGR: +2.9%). Vs 2018: +7%. After deducting consumption (91 k€), gross margin stands at 40 k€, i.e. a rate of 31%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -59 k€, representing -44.9% of revenue. Warning negative scissor effect: despite revenue change (+7%), EBITDA varies by -2814%, reducing margin by 43.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 2.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2019) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

131 667 €

Gross margin (2019) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

40 372 €

EBITDA (2019) ?
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

-59 117 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

589 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

2 847 €

EBITDA margin (2019) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-44.9%

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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 124%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

124.381%

Financial autonomy (2019) ?
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

33.435%

Cash flow / Revenue (2019) ?
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

-1.645%

Repayment capacity (2019) ?
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

-17.392

Solvency indicators evolution
SOC INTERNATIONALE CULTURE LOISIRS

Sector positioning

Debt ratio
124.38 2019
2017
2018
2019
Q1: 0.04
Med: 26.06
Q3: 131.79
Average +12 pts over 3 years

In 2019, the debt ratio of SOC INTERNATIONALE CULTUR... (124.38) 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
33.44% 2019
2017
2018
2019
Q1: 7.94%
Med: 34.01%
Q3: 61.79%
Average -11 pts over 3 years

In 2019, the financial autonomy of SOC INTERNATIONALE CULTUR... (33.4%) 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
-17.39 years 2019
2017
2018
2019
Q1: 0.0 years
Med: 0.07 years
Q3: 2.64 years
Excellent -50 pts over 3 years

In 2019, the repayment capacity of SOC INTERNATIONALE CULTUR... (-17.39) 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 401.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

401.887

Interest coverage (2019) ?
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

-0.694

Liquidity indicators evolution
SOC INTERNATIONALE CULTURE LOISIRS

Sector positioning

Liquidity ratio
401.89 2019
2017
2018
2019
Q1: 84.06
Med: 155.12
Q3: 289.68
Excellent

In 2019, the liquidity ratio of SOC INTERNATIONALE CULTUR... (401.89) 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
-0.69x 2019
2017
2018
2019
Q1: 0.0x
Med: 0.0x
Q3: 4.45x
Average -50 pts over 3 years

In 2019, the interest coverage of SOC INTERNATIONALE CULTUR... (-0.7x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 49 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 146 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 170 days of revenue, i.e. 62 k€ to permanently finance. Over 2016-2019, WCR increased by +116%, requiring additional financing.

Operating WCR (2019) ?
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

62 045 €

Customer credit (2019) ?
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 (2019) ?
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

49 j

Inventory turnover (2019) ?
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

146 j

WCR in days of revenue (2019) ?
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

170 j

WCR and payment terms evolution
SOC INTERNATIONALE CULTURE LOISIRS

Positioning of SOC INTERNATIONALE CULTURE LOISIRS in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 146 transactions of similar company sales in 2019, the value of SOC INTERNATIONALE CULTURE LOISIRS is estimated at 32 936 € (range 13 036€ - 82 856€). The price/revenue ratio is 0.34x (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 2019
146 transactions
13k€ 32k€ 82k€
32 936 € Range: 13 036€ - 82 856€
NAF 5 année 2019

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
131 667 € × 0.34x
Estimation 44 251 €
17 190€ - 119 065€
Net Income Multiple 20%
2 847 € × 5.6x
Estimation 15 963 €
6 805€ - 28 543€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 146 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 détail d'habillement en magasin spécialisé)

Compare SOC INTERNATIONALE CULTURE LOISIRS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'habillement en magasin spécialisé

Frequently asked questions about SOC INTERNATIONALE CULTURE LOISIRS

What is the revenue of SOC INTERNATIONALE CULTURE LOISIRS ?

The revenue of SOC INTERNATIONALE CULTURE LOISIRS in 2019 is 132 k€.

Is SOC INTERNATIONALE CULTURE LOISIRS profitable?

Yes, SOC INTERNATIONALE CULTURE LOISIRS generated a net profit of 3 k€ in 2019.

Where is the headquarters of SOC INTERNATIONALE CULTURE LOISIRS ?

The headquarters of SOC INTERNATIONALE CULTURE LOISIRS is located in BORDEAUX (33000), in the department Gironde.

Where to find the tax return of SOC INTERNATIONALE CULTURE LOISIRS ?

The tax return of SOC INTERNATIONALE CULTURE LOISIRS 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 CULTURE LOISIRS operate?

SOC INTERNATIONALE CULTURE LOISIRS operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.