SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is a French company founded 35 years ago, specialized in the sector Gestion de fonds. Based in CLAMECY (58500), this company of category PME shows in 2024 a revenue of 748 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES (SIREN 378800726)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 747 673 € 1 037 095 € 1 143 548 € 1 514 633 € 1 177 575 € 3 825 933 € 2 675 713 € 3 228 112 € 3 334 491 €
Net income 195 344 € 190 913 € 170 324 € -593 347 € -576 165 € -1 206 515 € -207 934 € 676 € 53 172 €
EBITDA 200 976 € 215 028 € 194 136 € -863 296 € -372 584 € -1 269 758 € -118 383 € -74 781 € 209 826 €
Net margin 26.1% 18.4% 14.9% -39.2% -48.9% -31.5% -7.8% 0.0% 1.6%

Revenue and income statement

In 2024, SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES achieves revenue of 748 k€. Revenue is declining over the period 2016-2024 (CAGR: -17.0%). Significant drop of -28% vs 2023. After deducting consumption (0 €), gross margin stands at 748 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 201 k€, representing 26.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 195 k€, i.e. 26.1% 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

747 673 €

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

747 673 €

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

200 976 €

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

206 493 €

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

195 344 €

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

26.9%

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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 -54%. 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 -294%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.3 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 25.4% 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

-53.502%

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

-294.498%

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

25.389%

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

4.274

Solvency indicators evolution
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Sector positioning

Debt ratio
-53.5 2024
2022
2023
2024
Q1: 0.0
Med: 8.28
Q3: 92.71
Excellent

In 2024, the debt ratio of SOCIETE COMMERCIALE ET FI... (-53.50) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-294.5% 2024
2022
2023
2024
Q1: 4.63%
Med: 48.43%
Q3: 87.31%
Average

In 2024, the financial autonomy of SOCIETE COMMERCIALE ET FI... (-294.5%) 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
4.27 years 2024
2022
2023
2024
Q1: -0.01 years
Med: 0.0 years
Q3: 3.01 years
Average

In 2024, the repayment capacity of SOCIETE COMMERCIALE ET FI... (4.27) 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 45.59. 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 5.5x. 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

45.594

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

5.486

Liquidity indicators evolution
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Sector positioning

Liquidity ratio
45.59 2024
2022
2023
2024
Q1: 100.71
Med: 472.45
Q3: 3122.85
Average

In 2024, the liquidity ratio of SOCIETE COMMERCIALE ET FI... (45.59) 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
5.49x 2024
2022
2023
2024
Q1: -71.11x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE COMMERCIALE ET FI... (5.5x) 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: 81 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 578 days. Excellent situation: suppliers finance 497 days of the operating cycle (retail model). Overall, WCR represents 137 days of revenue, i.e. 284 k€ to permanently finance. Notable WCR improvement over the period (-72%), 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

283 682 €

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

81 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

578 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

137 j

WCR and payment terms evolution
SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

Positioning of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 62 transactions of similar company sales in 2024, the value of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is estimated at 839 163 € (range 267 265€ - 1 847 520€). With an EBITDA of 200 976€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.30x (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
62 tx
267k€ 839k€ 1847k€
839 163 € Range: 267 265€ - 1 847 520€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
200 976 € × 4.8x
Estimation 964 230 €
299 895€ - 2 170 643€
Revenue Multiple 30%
747 673 € × 0.30x
Estimation 227 602 €
117 766€ - 633 734€
Net Income Multiple 20%
195 344 € × 7.4x
Estimation 1 443 838 €
409 943€ - 2 860 396€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 62 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 (Gestion de fonds)

Compare SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Gestion de fonds

Frequently asked questions about SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES

What is the revenue of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The revenue of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES in 2024 is 748 k€.

Is SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES profitable?

Yes, SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES generated a net profit of 195 k€ in 2024.

Where is the headquarters of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The headquarters of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES is located in CLAMECY (58500), in the department Nievre.

Where to find the tax return of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES ?

The tax return of SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES 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 COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES operate?

SOCIETE COMMERCIALE ET FINANCIERE DES INDUSTRIES GRAPHIQUES operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.