SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS : revenue, balance sheet and financial ratios

SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS is a French company founded 38 years ago, specialized in the sector Agencement de lieux de vente. Based in VILLIERS-SUR-ORGE (91700), this company of category PME shows in 2023 a revenue of 2.4 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 D ETUDE PLAFONDS ISOLATION CLOISONS (SIREN 343773677)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue 2 415 431 € 2 663 694 € 2 727 997 € 2 243 213 € 1 755 753 € 2 785 378 € 4 815 280 €
Net income 44 689 € 95 975 € 85 287 € 31 781 € -129 243 € 115 534 € 291 342 €
EBITDA 73 002 € 23 515 € 104 143 € 91 758 € -165 528 € 179 803 € 491 241 €
Net margin 1.9% 3.6% 3.1% 1.4% -7.4% 4.1% 6.1%

Revenue and income statement

In 2023, SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS achieves revenue of 2.4 M€. Revenue is declining over the period 2017-2023 (CAGR: -10.9%). Slight decline of -9% vs 2022. After deducting consumption (759 k€), gross margin stands at 1.7 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 73 k€, representing 3.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 45 k€, i.e. 1.9% 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

2 415 431 €

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

1 656 603 €

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

73 002 €

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

37 698 €

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

44 689 €

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

3.0%

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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 8%. 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 51%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

7.927%

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

50.642%

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

3.317%

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

0.609

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

16.3%

Solvency indicators evolution
SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS

Sector positioning

Debt ratio
7.93 2023
2021
2022
2023
Q1: 1.41
Med: 24.25
Q3: 72.56
Good

In 2023, the debt ratio of SOCIETE D ETUDE PLAFONDS ... (7.93) 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
50.64% 2023
2021
2022
2023
Q1: 14.81%
Med: 32.87%
Q3: 52.37%
Good +8 pts over 3 years

In 2023, the financial autonomy of SOCIETE D ETUDE PLAFONDS ... (50.6%) 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
0.61 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.22 years
Q3: 1.53 years
Average

In 2023, the repayment capacity of SOCIETE D ETUDE PLAFONDS ... (0.61) 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 198.05. 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 2.1x. Financial charges are adequately covered by operations.

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

198.053

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

2.137

Liquidity indicators evolution
SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS

Sector positioning

Liquidity ratio
198.05 2023
2021
2022
2023
Q1: 144.92
Med: 198.79
Q3: 288.14
Average +14 pts over 3 years

In 2023, the liquidity ratio of SOCIETE D ETUDE PLAFONDS ... (198.05) 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
2.14x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.27x
Q3: 2.23x
Good +20 pts over 3 years

In 2023, the interest coverage of SOCIETE D ETUDE PLAFONDS ... (2.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. The gap of 67 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 103 days of revenue, i.e. 694 k€ to permanently finance. Notable WCR improvement over the period (-45%), freeing up cash.

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

693 543 €

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

117 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

50 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

1 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

103 j

WCR and payment terms evolution
SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS

Positioning of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS in its sector

Comparison with sector Agencement de lieux de vente

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 79 619€ to 347 372€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
79k€ 150k€ 347k€
150 163 € Range: 79 619€ - 347 372€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 22 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 (Agencement de lieux de vente)

Compare SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS with other companies in the same sector:

Voir toutes les statistiques du secteur Agencement de lieux de vente

Frequently asked questions about SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS

What is the revenue of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS ?

The revenue of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS in 2023 is 2.4 M€.

Is SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS profitable?

Yes, SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS generated a net profit of 45 k€ in 2023.

Where is the headquarters of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS ?

The headquarters of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS is located in VILLIERS-SUR-ORGE (91700), in the department Essonne.

Where to find the tax return of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS ?

The tax return of SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS 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 D ETUDE PLAFONDS ISOLATION CLOISONS operate?

SOCIETE D ETUDE PLAFONDS ISOLATION CLOISONS operates in the sector Agencement de lieux de vente (NAF code 43.32C). See the 'Sector positioning' section above to compare the company with its competitors.