SOC INVESTISSEMENT ET COMMERCE : revenue, balance sheet and financial ratios

SOC INVESTISSEMENT ET COMMERCE is a French company founded 58 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINTE-MARIE (97438), this company of category PME shows in 2025 a revenue of 756 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SOC INVESTISSEMENT ET COMMERCE (SIREN 682016290)
Indicator 2025 2024 2023 2022 2021 2020 2019 2017 2016
Revenue 755 654 € N/C 791 294 € 835 390 € 857 965 € 885 750 € 1 033 105 € 913 403 € 911 522 €
Net income 1 775 917 € 816 994 € 480 511 € 368 576 € 1 983 133 € 677 586 € 750 266 € 315 527 € 834 171 €
EBITDA -170 816 € N/C -107 837 € 23 944 € 62 217 € 85 190 € 140 675 € 81 589 € 83 657 €
Net margin 235.0% N/C 60.7% 44.1% 231.1% 76.5% 72.6% 34.5% 91.5%

Revenue and income statement

In 2025, SOC INVESTISSEMENT ET COMMERCE achieves revenue of 756 k€. Activity remains stable over the period (CAGR: -2.1%). After deducting consumption (0 €), gross margin stands at 756 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 -171 k€, representing -22.6% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 235.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

755 654 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

755 654 €

EBITDA (2025) ?
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

-170 816 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

158 351 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 775 917 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-22.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

13.406%

Financial autonomy (2025) ?
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

86.795%

Cash flow / Revenue (2025) ?
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

-59.622%

Repayment capacity (2025) ?
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

-3.247

Asset age ratio (2025) ?
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

33.2%

Solvency indicators evolution
SOC INVESTISSEMENT ET COMMERCE

Sector positioning

Debt ratio
13.41 2025
2023
2024
2025
Q1: 0.1
Med: 12.78
Q3: 79.19
Average

In 2025, the debt ratio of SOC INVESTISSEMENT ET COM... (13.41) 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
86.8% 2025
2023
2024
2025
Q1: 14.33%
Med: 56.86%
Q3: 88.94%
Good

In 2025, the financial autonomy of SOC INVESTISSEMENT ET COM... (86.8%) 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
-3.25 years 2025
2023
2025
Q1: 0.0 years
Med: 0.28 years
Q3: 3.37 years
Excellent -41 pts over 2 years

In 2025, the repayment capacity of SOC INVESTISSEMENT ET COM... (-3.25) 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 4634.92. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

4634.916

Interest coverage (2025) ?
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

0.0

Liquidity indicators evolution
SOC INVESTISSEMENT ET COMMERCE

Sector positioning

Liquidity ratio
4634.92 2025
2023
2024
2025
Q1: 133.41
Med: 540.0
Q3: 2678.02
Excellent

In 2025, the liquidity ratio of SOC INVESTISSEMENT ET COM... (4634.92) 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
0.0x 2025
2023
2025
Q1: -44.22x
Med: 0.0x
Q3: 1.81x
Good +7 pts over 2 years

In 2025, the interest coverage of SOC INVESTISSEMENT ET COM... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. Favorable situation: supplier credit is longer than customer credit by 28 days. Overall, WCR represents 3838 days of revenue, i.e. 8.1 M€ to permanently finance. Over 2016-2025, WCR increased by +21%, requiring additional financing.

Operating WCR (2025) ?
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

8 055 257 €

Customer credit (2025) ?
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

0 j

Supplier credit (2025) ?
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

28 j

Inventory turnover (2025) ?
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 (2025) ?
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

3838 j

WCR and payment terms evolution
SOC INVESTISSEMENT ET COMMERCE

Positioning of SOC INVESTISSEMENT ET COMMERCE in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 54 transactions of similar company sales in 2025, the value of SOC INVESTISSEMENT ET COMMERCE is estimated at 2 249 913 € (range 710 769€ - 4 366 615€). The price/revenue ratio is 0.63x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
54 tx
710k€ 2249k€ 4366k€
2 249 913 € Range: 710 769€ - 4 366 615€
NAF 5 année 2025

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
755 654 € × 0.63x
Estimation 476 686 €
198 264€ - 538 806€
Net Income Multiple 20%
1 775 917 € × 2.8x
Estimation 4 909 755 €
1 479 528€ - 10 108 330€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sièges sociaux)

Compare SOC INVESTISSEMENT ET COMMERCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SOC INVESTISSEMENT ET COMMERCE

What is the revenue of SOC INVESTISSEMENT ET COMMERCE ?

The revenue of SOC INVESTISSEMENT ET COMMERCE in 2025 is 756 k€.

Is SOC INVESTISSEMENT ET COMMERCE profitable?

Yes, SOC INVESTISSEMENT ET COMMERCE generated a net profit of 1.8 M€ in 2025.

Where is the headquarters of SOC INVESTISSEMENT ET COMMERCE ?

The headquarters of SOC INVESTISSEMENT ET COMMERCE is located in SAINTE-MARIE (97438), in the department La Reunion.

Where to find the tax return of SOC INVESTISSEMENT ET COMMERCE ?

The tax return of SOC INVESTISSEMENT ET COMMERCE 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 INVESTISSEMENT ET COMMERCE operate?

SOC INVESTISSEMENT ET COMMERCE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.