SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE : revenue, balance sheet and financial ratios

SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE is a French company founded 44 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires. Based in COLLEGIEN (77090), this company of category PME shows in 2023 a revenue of 10.4 M€. 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 COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE (SIREN 323998971)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 10 448 640 € 10 234 802 € 9 007 340 € 7 265 830 € 8 235 507 € 8 411 558 € 6 949 685 € 7 947 950 €
Net income 654 047 € 464 584 € 441 293 € 187 716 € 334 178 € 291 185 € 446 411 € 491 262 €
EBITDA 797 171 € 623 954 € 572 704 € 294 097 € 461 356 € 168 201 € 623 282 € 725 159 €
Net margin 6.3% 4.5% 4.9% 2.6% 4.1% 3.5% 6.4% 6.2%

Revenue and income statement

In 2023, SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE achieves revenue of 10.4 M€. Revenue is growing positively over 8 years (CAGR: +4.0%). Vs 2022: +2%. After deducting consumption (6.9 M€), gross margin stands at 3.6 M€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 797 k€, representing 7.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 654 k€, i.e. 6.3% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 448 640 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 591 592 €

EBITDA (2023) ?
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

797 171 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

768 513 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

654 047 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

7.6%

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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 6%. 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 75%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

6.185%

Financial autonomy (2023) ?
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

74.7%

Cash flow / Revenue (2023) ?
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

6.533%

Repayment capacity (2023) ?
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

0.416

Asset age ratio (2023) ?
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

39.9%

Solvency indicators evolution
SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE

Sector positioning

Debt ratio
6.18 2023
2021
2022
2023
Q1: 0.16
Med: 15.59
Q3: 58.05
Good

In 2023, the debt ratio of SOCIETE COMMERCIALE ET IN... (6.18) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
74.7% 2023
2021
2022
2023
Q1: 24.22%
Med: 46.62%
Q3: 66.32%
Excellent

In 2023, the financial autonomy of SOCIETE COMMERCIALE ET IN... (74.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.42 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.23 years
Q3: 2.14 years
Average

In 2023, the repayment capacity of SOCIETE COMMERCIALE ET IN... (0.42) 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 440.42. 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 0.3x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2023) ?
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

440.416

Interest coverage (2023) ?
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

0.265

Liquidity indicators evolution
SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE

Sector positioning

Liquidity ratio
440.42 2023
2021
2022
2023
Q1: 164.48
Med: 247.02
Q3: 389.75
Excellent

In 2023, the liquidity ratio of SOCIETE COMMERCIALE ET IN... (440.42) 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
0.27x 2023
2021
2022
2023
Q1: 0.0x
Med: 1.19x
Q3: 7.2x
Average -6 pts over 3 years

In 2023, the interest coverage of SOCIETE COMMERCIALE ET IN... (0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 40 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 38 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 122 days of revenue, i.e. 3.5 M€ to permanently finance. Over 2016-2023, WCR increased by +56%, requiring additional financing.

Operating WCR (2023) ?
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

3 547 313 €

Customer credit (2023) ?
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

46 j

Supplier credit (2023) ?
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

40 j

Inventory turnover (2023) ?
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

38 j

WCR in days of revenue (2023) ?
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

122 j

WCR and payment terms evolution
SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE

Positioning of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (39 transactions). This range of 914 839€ to 5 451 632€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
914k€ 2389k€ 5451k€
2 389 361 € Range: 914 839€ - 5 451 632€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 39 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 (Commerce de gros (commerce interentreprises) d'autres produits intermédiaires)

Compare SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres produits intermédiaires

Frequently asked questions about SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE

What is the revenue of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE ?

The revenue of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE in 2023 is 10.4 M€.

Is SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE profitable?

Yes, SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE generated a net profit of 654 k€ in 2023.

Where is the headquarters of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE ?

The headquarters of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE is located in COLLEGIEN (77090), in the department Seine-et-Marne.

Where to find the tax return of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE ?

The tax return of SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE 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 INDUSTRIELLE D'EMBALLAGE operate?

SOCIETE COMMERCIALE ET INDUSTRIELLE D'EMBALLAGE operates in the sector Commerce de gros (commerce interentreprises) d'autres produits intermédiaires (NAF code 46.76Z). See the 'Sector positioning' section above to compare the company with its competitors.