SOCIETE COMMINGEOISE DE PARTICIPATIONS : revenue, balance sheet and financial ratios

SOCIETE COMMINGEOISE DE PARTICIPATIONS is a French company founded 23 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BISCHWILLER (67240), this company of category PME shows in 2024 a revenue of 189 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 COMMINGEOISE DE PARTICIPATIONS (SIREN 443686514)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 189 440 € 196 532 € 194 973 € 199 634 € 195 959 € 197 326 € 197 252 € 189 725 € 155 059 €
Net income 241 333 € 188 859 € 147 925 € 105 048 € 133 388 € 30 327 € 135 768 € 173 103 € 67 946 €
EBITDA 117 940 € 127 859 € 127 161 € 136 315 € 149 539 € 132 690 € 121 282 € 127 689 € 91 751 €
Net margin 127.4% 96.1% 75.9% 52.6% 68.1% 15.4% 68.8% 91.2% 43.8%

Revenue and income statement

In 2024, SOCIETE COMMINGEOISE DE PARTICIPATIONS achieves revenue of 189 k€. Revenue is growing positively over 9 years (CAGR: +2.5%). Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 189 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 118 k€, representing 62.3% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -8%, reducing margin by 2.8 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 241 k€, i.e. 127.4% 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

189 440 €

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

189 440 €

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

117 940 €

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

119 814 €

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

241 333 €

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

62.3%

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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 0%. 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 99%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 126.4% 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

0.0%

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

98.583%

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

126.405%

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

0.0

Solvency indicators evolution
SOCIETE COMMINGEOISE DE PARTICIPATIONS

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Excellent

In 2024, the debt ratio of SOCIETE COMMINGEOISE DE P... (0.00) 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
98.58% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Excellent

In 2024, the financial autonomy of SOCIETE COMMINGEOISE DE P... (98.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent -26 pts over 3 years

In 2024, the repayment capacity of SOCIETE COMMINGEOISE DE P... (0.00) 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 3612.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

3612.613

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

0.0

Liquidity indicators evolution
SOCIETE COMMINGEOISE DE PARTICIPATIONS

Sector positioning

Liquidity ratio
3612.61 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Good -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE COMMINGEOISE DE P... (3612.61) 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
0.0x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE COMMINGEOISE DE P... (0.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 126 days. Excellent situation: suppliers finance 126 days of the operating cycle (retail model). Overall, WCR represents 574 days of revenue, i.e. 302 k€ to permanently finance. Over 2016-2024, WCR increased by +3948%, 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

302 161 €

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

0 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

126 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

574 j

WCR and payment terms evolution
SOCIETE COMMINGEOISE DE PARTICIPATIONS

Positioning of SOCIETE COMMINGEOISE DE PARTICIPATIONS in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 472 561€ to 1 674 649€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
472k€ 1200k€ 1674k€
1 200 157 € Range: 472 561€ - 1 674 649€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 (Fonds de placement et entités financières similaires)

Compare SOCIETE COMMINGEOISE DE PARTICIPATIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SOCIETE COMMINGEOISE DE PARTICIPATIONS

What is the revenue of SOCIETE COMMINGEOISE DE PARTICIPATIONS ?

The revenue of SOCIETE COMMINGEOISE DE PARTICIPATIONS in 2024 is 189 k€.

Is SOCIETE COMMINGEOISE DE PARTICIPATIONS profitable?

Yes, SOCIETE COMMINGEOISE DE PARTICIPATIONS generated a net profit of 241 k€ in 2024.

Where is the headquarters of SOCIETE COMMINGEOISE DE PARTICIPATIONS ?

The headquarters of SOCIETE COMMINGEOISE DE PARTICIPATIONS is located in BISCHWILLER (67240), in the department Bas-Rhin.

Where to find the tax return of SOCIETE COMMINGEOISE DE PARTICIPATIONS ?

The tax return of SOCIETE COMMINGEOISE DE PARTICIPATIONS 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 COMMINGEOISE DE PARTICIPATIONS operate?

SOCIETE COMMINGEOISE DE PARTICIPATIONS operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.