SOCIETE CIVILE PARTICULIERE AGPM : revenue, balance sheet and financial ratios

SOCIETE CIVILE PARTICULIERE AGPM is a French company founded 43 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in TOULON (83100), this company of category ETI shows in 2024 a revenue of 4.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SOCIETE CIVILE PARTICULIERE AGPM (SIREN 326153459)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 029 383 € 3 873 285 € 3 877 805 € 3 756 026 € 3 719 298 € 3 961 565 € 3 938 911 € 3 989 958 € N/C
Net income 176 946 € -600 637 € 703 765 € 635 434 € -732 920 € 1 427 341 € 979 042 € 2 407 777 € 1 169 710 €
EBITDA 2 343 858 € 2 553 752 € 2 415 803 € 1 459 337 € 2 014 222 € 2 126 861 € 2 399 080 € 2 522 248 € -1 335 176 €
Net margin 4.4% -15.5% 18.1% 16.9% -19.7% 36.0% 24.9% 60.3% N/C

Revenue and income statement

In 2024, SOCIETE CIVILE PARTICULIERE AGPM achieves revenue of 4.0 M€. Revenue is growing positively over 9 years (CAGR: +0.1%). Vs 2023: +4%. After deducting consumption (916 k€), gross margin stands at 3.1 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2.3 M€, representing 58.2% of revenue. Warning negative scissor effect: despite revenue change (+4%), EBITDA varies by -8%, reducing margin by 7.8 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 177 k€, i.e. 4.4% 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

4 029 383 €

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

3 113 082 €

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

2 343 858 €

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

1 532 698 €

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

176 946 €

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

58.2%

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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 95%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 50%. 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 27.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 24.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

95.168%

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

50.06%

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

24.522%

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

27.833

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

69.2%

Solvency indicators evolution
SOCIETE CIVILE PARTICULIERE AGPM

Sector positioning

Debt ratio
95.17 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average +8 pts over 3 years

In 2024, the debt ratio of SOCIETE CIVILE PARTICULIE... (95.17) 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
50.06% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good

In 2024, the financial autonomy of SOCIETE CIVILE PARTICULIE... (50.1%) 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
27.83 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average

In 2024, the repayment capacity of SOCIETE CIVILE PARTICULIE... (27.83) 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 157.57. 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 57.9x. 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

157.571

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

57.869

Liquidity indicators evolution
SOCIETE CIVILE PARTICULIERE AGPM

Sector positioning

Liquidity ratio
157.57 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average +8 pts over 3 years

In 2024, the liquidity ratio of SOCIETE CIVILE PARTICULIE... (157.57) 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
57.87x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Excellent

In 2024, the interest coverage of SOCIETE CIVILE PARTICULIE... (57.9x) 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: 26 days. Favorable situation: supplier credit is longer than customer credit by 10 days. WCR is negative (-74 days): operations structurally generate 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

-824 371 €

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

26 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

-74 j

WCR and payment terms evolution
SOCIETE CIVILE PARTICULIERE AGPM

Positioning of SOCIETE CIVILE PARTICULIERE AGPM in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE CIVILE PARTICULIERE AGPM is estimated at 7 778 817 € (range 2 182 273€ - 13 969 220€). With an EBITDA of 2 343 858€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
2182k€ 7778k€ 13969k€
7 778 817 € Range: 2 182 273€ - 13 969 220€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
2 343 858 € × 5.6x
Estimation 13 125 201 €
3 474 327€ - 23 426 867€
Revenue Multiple 30%
4 029 383 € × 0.81x
Estimation 3 250 211 €
1 242 009€ - 6 060 850€
Net Income Multiple 20%
176 946 € × 6.8x
Estimation 1 205 769 €
362 536€ - 2 187 659€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE CIVILE PARTICULIERE AGPM with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE CIVILE PARTICULIERE AGPM

What is the revenue of SOCIETE CIVILE PARTICULIERE AGPM ?

The revenue of SOCIETE CIVILE PARTICULIERE AGPM in 2024 is 4.0 M€.

Is SOCIETE CIVILE PARTICULIERE AGPM profitable?

Yes, SOCIETE CIVILE PARTICULIERE AGPM generated a net profit of 177 k€ in 2024.

Where is the headquarters of SOCIETE CIVILE PARTICULIERE AGPM ?

The headquarters of SOCIETE CIVILE PARTICULIERE AGPM is located in TOULON (83100), in the department Var.

Where to find the tax return of SOCIETE CIVILE PARTICULIERE AGPM ?

The tax return of SOCIETE CIVILE PARTICULIERE AGPM 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 PARTICULIERE AGPM operate?

SOCIETE CIVILE PARTICULIERE AGPM operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.