SOCIETE CIVILE DOYARD PBMM : revenue, balance sheet and financial ratios

SOCIETE CIVILE DOYARD PBMM is a French company founded 23 years ago, specialized in the sector Activités des sociétés holding. Based in BLANCS-COTEAUX (51130), this company of category PME shows in 2024 a revenue of 351 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 - SOCIETE CIVILE DOYARD PBMM (SIREN 442650255)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 351 017 € 290 908 € 280 568 € 269 889 € 263 695 € 279 579 € 332 500 € 545 000 €
Net income -149 125 € 16 776 € 33 791 € 14 377 € 13 355 € 90 042 € 59 434 € 177 376 €
EBITDA 44 659 € 19 541 € 37 217 € 38 896 € 62 698 € 141 151 € 121 483 € 297 665 €
Net margin -42.5% 5.8% 12.0% 5.3% 5.1% 32.2% 17.9% 32.5%

Revenue and income statement

In 2024, SOCIETE CIVILE DOYARD PBMM achieves revenue of 351 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.4%). Vs 2023, growth of +21% (291 k€ -> 351 k€). After deducting consumption (0 €), gross margin stands at 351 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 45 k€, representing 12.7% of revenue. Positive scissor effect: EBITDA margin improves by +6.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Net income is negative at -149 k€ (-42.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

351 017 €

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

351 017 €

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

44 659 €

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

41 589 €

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

-149 125 €

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

12.7%

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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

43.54%

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

67.142%

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

-41.374%

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

-5.139

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

96.3%

Solvency indicators evolution
SOCIETE CIVILE DOYARD PBMM

Sector positioning

Debt ratio
43.54 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average

In 2024, the debt ratio of SOCIETE CIVILE DOYARD PBMM (43.54) 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
67.14% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good

In 2024, the financial autonomy of SOCIETE CIVILE DOYARD PBMM (67.1%) 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
-5.14 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of SOCIETE CIVILE DOYARD PBMM (-5.14) 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 358.12. 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 81.2x. 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

358.125

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

81.236

Liquidity indicators evolution
SOCIETE CIVILE DOYARD PBMM

Sector positioning

Liquidity ratio
358.12 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE CIVILE DOYARD PBMM (358.12) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
81.24x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE CIVILE DOYARD PBMM (81.2x) 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: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 115 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Overall, WCR represents 54 days of revenue, i.e. 53 k€ to permanently finance. Notable WCR improvement over the period (-27%), 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

52 821 €

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

66 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

115 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

0 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

54 j

WCR and payment terms evolution
SOCIETE CIVILE DOYARD PBMM

Positioning of SOCIETE CIVILE DOYARD PBMM in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE CIVILE DOYARD PBMM is estimated at 212 478 € (range 71 063€ - 324 739€). With an EBITDA of 44 659€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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 2024
54 tx
71k€ 212k€ 324k€
212 478 € Range: 71 063€ - 324 739€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
44 659 € × 4.8x
Estimation 215 964 €
36 557€ - 372 169€
Revenue Multiple 30%
351 017 € × 0.59x
Estimation 206 669 €
128 574€ - 245 690€

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 sociétés holding)

Compare SOCIETE CIVILE DOYARD PBMM with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE CIVILE DOYARD PBMM

What is the revenue of SOCIETE CIVILE DOYARD PBMM ?

The revenue of SOCIETE CIVILE DOYARD PBMM in 2024 is 351 k€.

Is SOCIETE CIVILE DOYARD PBMM profitable?

SOCIETE CIVILE DOYARD PBMM recorded a net loss in 2024.

Where is the headquarters of SOCIETE CIVILE DOYARD PBMM ?

The headquarters of SOCIETE CIVILE DOYARD PBMM is located in BLANCS-COTEAUX (51130), in the department Marne.

Where to find the tax return of SOCIETE CIVILE DOYARD PBMM ?

The tax return of SOCIETE CIVILE DOYARD PBMM 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 SOCIETE CIVILE DOYARD PBMM operate?

SOCIETE CIVILE DOYARD PBMM operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.