SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES : revenue, balance sheet and financial ratios

SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES is a French company founded 26 years ago, specialized in the sector Ingénierie, études techniques. Based in ROUEN (76000), this company of category PME shows in 2024 a revenue of 56.5 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 COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES (SIREN 428754873)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 56 510 606 € 51 312 617 € 46 763 566 € 40 339 427 € 32 414 024 € 38 519 435 € 37 138 537 € 36 188 102 € 35 722 660 €
Net income 34 407 € 40 295 € 39 586 € 37 178 € 32 606 € 34 854 € 35 748 € 32 637 € 32 745 €
EBITDA -98 076 € 23 829 € -134 105 € -88 717 € 34 740 € -34 663 € -25 411 € 46 623 € -10 316 €
Net margin 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1% 0.1%

Revenue and income statement

In 2024, SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES achieves revenue of 56.5 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. Vs 2023, growth of +10% (51.3 M€ -> 56.5 M€). After deducting consumption (39.8 M€), gross margin stands at 16.7 M€, i.e. a rate of 30%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -98 k€, representing -0.2% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 34 k€, i.e. 0.1% 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

56 510 606 €

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

16 721 728 €

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

-98 076 €

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

-56 787 €

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

34 407 €

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

-0.2%

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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 77%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

76.615%

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

3.888%

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

-0.026%

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

-28.391

Solvency indicators evolution
SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES

Sector positioning

Debt ratio
76.61 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average

In 2024, the debt ratio of SOCIETE COOPERATIVE ARTIS... (76.61) 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
3.89% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average

In 2024, the financial autonomy of SOCIETE COOPERATIVE ARTIS... (3.9%) 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
-28.39 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE COOPERATIVE ARTIS... (-28.39) 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 108.33. 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

108.331

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

-196.206

Liquidity indicators evolution
SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES

Sector positioning

Liquidity ratio
108.33 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Watch

In 2024, the liquidity ratio of SOCIETE COOPERATIVE ARTIS... (108.33) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-196.21x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Average

In 2024, the interest coverage of SOCIETE COOPERATIVE ARTIS... (-196.2x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 8 days. Overall, WCR represents 72 days of revenue, i.e. 11.3 M€ to permanently finance. Over 2016-2024, WCR increased by +78%, 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

11 276 126 €

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

58 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

66 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

72 j

WCR and payment terms evolution
SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES

Positioning of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 4 910 063€ to 8 479 320€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
4910k€ 5682k€ 8479k€
5 682 830 € Range: 4 910 063€ - 8 479 320€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES

What is the revenue of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES ?

The revenue of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES in 2024 is 56.5 M€.

Is SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES profitable?

Yes, SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES generated a net profit of 34 k€ in 2024.

Where is the headquarters of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES ?

The headquarters of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES is located in ROUEN (76000), in the department Seine-Maritime.

Where to find the tax return of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES ?

The tax return of SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES 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 COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES operate?

SOCIETE COOPERATIVE ARTISANALE DE PRESTATIONS DE SERVICES operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.