SOC METALLURGIQUE DE COURS : revenue, balance sheet and financial ratios

SOC METALLURGIQUE DE COURS is a French company founded 41 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in COURS (69240), this company of category PME shows in 2024 a revenue of 13.3 M€. 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 METALLURGIQUE DE COURS (SIREN 331498006)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 13 341 587 € 12 732 470 € 13 176 547 € 13 030 104 € 9 923 044 € 12 450 523 € 10 697 408 € 11 510 375 € 7 777 208 €
Net income 181 494 € 185 321 € 360 298 € 364 240 € 281 370 € 363 868 € 64 773 € 267 750 € 123 728 €
EBITDA 266 052 € 164 325 € 354 787 € 497 402 € 495 562 € 957 417 € 521 240 € 537 591 € 417 697 €
Net margin 1.4% 1.5% 2.7% 2.8% 2.8% 2.9% 0.6% 2.3% 1.6%

Revenue and income statement

In 2024, SOC METALLURGIQUE DE COURS achieves revenue of 13.3 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.0%. Vs 2023: +5%. After deducting consumption (4.3 M€), gross margin stands at 9.0 M€, i.e. a rate of 67%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 266 k€, representing 2.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 181 k€, i.e. 1.4% 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

13 341 587 €

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

8 992 666 €

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

266 052 €

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

70 675 €

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

181 494 €

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

2.0%

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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 23%. 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 59%. 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 5.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.4% 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

23.385%

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

59.243%

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

2.371%

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

4.967

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

31.8%

Solvency indicators evolution
SOC METALLURGIQUE DE COURS

Sector positioning

Debt ratio
23.39 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average

In 2024, the debt ratio of SOC METALLURGIQUE DE COURS (23.39) 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
59.24% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Good

In 2024, the financial autonomy of SOC METALLURGIQUE DE COURS (59.2%) 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
4.97 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Watch

In 2024, the repayment capacity of SOC METALLURGIQUE DE COURS (4.97) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 322.83. 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 23.8x. Operating income very largely covers interest expenses: high safety margin.

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

322.834

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

23.763

Liquidity indicators evolution
SOC METALLURGIQUE DE COURS

Sector positioning

Liquidity ratio
322.83 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Good

In 2024, the liquidity ratio of SOC METALLURGIQUE DE COURS (322.83) 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
23.76x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Excellent

In 2024, the interest coverage of SOC METALLURGIQUE DE COURS (23.8x) 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: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 62 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 187 days of revenue, i.e. 6.9 M€ to permanently finance. Over 2016-2024, WCR increased by +47%, 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

6 930 021 €

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

96 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

74 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

62 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

187 j

WCR and payment terms evolution
SOC METALLURGIQUE DE COURS

Positioning of SOC METALLURGIQUE DE COURS in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SOC METALLURGIQUE DE COURS is estimated at 722 683 € (range 410 919€ - 1 226 914€). With an EBITDA of 266 052€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
410k€ 722k€ 1226k€
722 683 € Range: 410 919€ - 1 226 914€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
266 052 € × 1.0x
Estimation 275 859 €
177 123€ - 636 741€
Revenue Multiple 30%
13 341 587 € × 0.13x
Estimation 1 717 446 €
906 056€ - 2 180 575€
Net Income Multiple 20%
181 494 € × 1.9x
Estimation 347 600 €
252 707€ - 1 271 857€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SOC METALLURGIQUE DE COURS with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SOC METALLURGIQUE DE COURS

What is the revenue of SOC METALLURGIQUE DE COURS ?

The revenue of SOC METALLURGIQUE DE COURS in 2024 is 13.3 M€.

Is SOC METALLURGIQUE DE COURS profitable?

Yes, SOC METALLURGIQUE DE COURS generated a net profit of 181 k€ in 2024.

Where is the headquarters of SOC METALLURGIQUE DE COURS ?

The headquarters of SOC METALLURGIQUE DE COURS is located in COURS (69240), in the department Rhone.

Where to find the tax return of SOC METALLURGIQUE DE COURS ?

The tax return of SOC METALLURGIQUE DE COURS 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 METALLURGIQUE DE COURS operate?

SOC METALLURGIQUE DE COURS operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.