SOCIETE DE COMBUSTIBLES : revenue, balance sheet and financial ratios

SOCIETE DE COMBUSTIBLES is a French company founded 69 years ago, specialized in the sector Commerces de détail de charbons et combustibles. Based in PARIS (75015), this company of category PME shows in 2023 a revenue of 789 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 DE COMBUSTIBLES (SIREN 572186393)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 788 753 € 745 986 € 758 725 € 740 572 € 680 229 € 693 955 € 686 681 € 678 307 €
Net income 189 103 € 113 387 € 153 013 € 226 168 € 180 428 € 215 170 € 61 436 € 171 647 €
EBITDA 51 346 € 59 334 € 63 542 € 116 043 € 28 964 € 47 665 € -142 949 € 4 805 €
Net margin 24.0% 15.2% 20.2% 30.5% 26.5% 31.0% 8.9% 25.3%

Revenue and income statement

In 2023, SOCIETE DE COMBUSTIBLES achieves revenue of 789 k€. Revenue is growing positively over 8 years (CAGR: +2.2%). Vs 2022: +6%. After deducting consumption (0 €), gross margin stands at 789 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 51 k€, representing 6.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 189 k€, i.e. 24.0% 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

788 753 €

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

788 753 €

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

51 346 €

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

-27 594 €

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

189 103 €

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

6.5%

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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 27%. 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 77%. 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 3.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 47.5% 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 (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

27.206%

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

77.156%

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

47.492%

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

3.545

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

87.5%

Solvency indicators evolution
SOCIETE DE COMBUSTIBLES

Sector positioning

Debt ratio
27.21 2023
2021
2022
2023
Q1: 5.45
Med: 21.84
Q3: 56.4
Average

In 2023, the debt ratio of SOCIETE DE COMBUSTIBLES (27.21) 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
77.16% 2023
2021
2022
2023
Q1: 27.58%
Med: 46.12%
Q3: 58.97%
Excellent

In 2023, the financial autonomy of SOCIETE DE COMBUSTIBLES (77.2%) 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
3.54 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.76 years
Q3: 2.13 years
Watch

In 2023, the repayment capacity of SOCIETE DE COMBUSTIBLES (3.54) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 24.41. 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 98.3x. Operating income very largely covers interest expenses: high safety margin.

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

24.411

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

98.325

Liquidity indicators evolution
SOCIETE DE COMBUSTIBLES

Sector positioning

Liquidity ratio
24.41 2023
2021
2022
2023
Q1: 145.03
Med: 201.25
Q3: 302.95
Watch -69 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE COMBUSTIBLES (24.41) 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
98.33x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.69x
Q3: 3.82x
Excellent -19 pts over 3 years

In 2023, the interest coverage of SOCIETE DE COMBUSTIBLES (98.3x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. Favorable situation: supplier credit is longer than customer credit by 13 days. WCR is negative (-1264 days): operations structurally generate cash. Notable WCR improvement over the period (-68%), 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

-2 768 618 €

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

4 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

17 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

0 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

-1264 j

WCR and payment terms evolution
SOCIETE DE COMBUSTIBLES

Positioning of SOCIETE DE COMBUSTIBLES in its sector

Comparison with sector Commerces de détail de charbons et combustibles

Valuation estimate

Based on 100 transactions of similar company sales in 2023, the value of SOCIETE DE COMBUSTIBLES is estimated at 355 504 € (range 178 403€ - 760 475€). With an EBITDA of 51 346€, the sector multiple of 3.9x is applied. The price/revenue ratio is 0.42x (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.

Estimated enterprise value 2023
100 transactions
178k€ 355k€ 760k€
355 504 € Range: 178 403€ - 760 475€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
51 346 € × 3.9x
Estimation 197 827 €
90 840€ - 426 361€
Revenue Multiple 30%
788 753 € × 0.42x
Estimation 329 017 €
190 412€ - 628 221€
Net Income Multiple 20%
189 103 € × 4.2x
Estimation 789 429 €
379 298€ - 1 794 146€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Commerces de détail de charbons et combustibles)

Compare SOCIETE DE COMBUSTIBLES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerces de détail de charbons et combustibles

Frequently asked questions about SOCIETE DE COMBUSTIBLES

What is the revenue of SOCIETE DE COMBUSTIBLES ?

The revenue of SOCIETE DE COMBUSTIBLES in 2023 is 789 k€.

Is SOCIETE DE COMBUSTIBLES profitable?

Yes, SOCIETE DE COMBUSTIBLES generated a net profit of 189 k€ in 2023.

Where is the headquarters of SOCIETE DE COMBUSTIBLES ?

The headquarters of SOCIETE DE COMBUSTIBLES is located in PARIS (75015), in the department Paris.

Where to find the tax return of SOCIETE DE COMBUSTIBLES ?

The tax return of SOCIETE DE COMBUSTIBLES 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 DE COMBUSTIBLES operate?

SOCIETE DE COMBUSTIBLES operates in the sector Commerces de détail de charbons et combustibles (NAF code 47.78B). See the 'Sector positioning' section above to compare the company with its competitors.