SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT : revenue, balance sheet and financial ratios

SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT is a French company founded 33 years ago, specialized in the sector Ingénierie, études techniques. Based in TRANGE (72650), this company of category PME shows in 2020 a revenue of 61 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 COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT (SIREN 391105889)
Indicator 2020 2019 2018 2017 2016
Revenue 61 208 € 302 334 € 339 106 € 151 420 € 132 815 €
Net income -35 951 € 15 834 € 17 752 € -11 229 € 7 336 €
EBITDA -35 827 € 16 903 € 18 448 € 9 340 € 9 097 €
Net margin -58.7% 5.2% 5.2% -7.4% 5.5%

Revenue and income statement

In 2020, SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT achieves revenue of 61 k€. Revenue is declining over the period 2016-2020 (CAGR: -17.6%). Significant drop of -80% vs 2019. After deducting consumption (7 k€), gross margin stands at 55 k€, i.e. a rate of 89%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -36 k€, representing -58.5% of revenue. Warning negative scissor effect: despite revenue change (-80%), EBITDA varies by -312%, reducing margin by 64.1 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -36 k€ (-58.7% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 208 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

54 641 €

EBITDA (2020) ?
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

-35 827 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-35 181 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-35 951 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-57.1%

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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 793%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

792.783%

Financial autonomy (2020) ?
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

74.215%

Cash flow / Revenue (2020) ?
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

-58.697%

Repayment capacity (2020) ?
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

-1.77

Asset age ratio (2020) ?
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

0.1%

Solvency indicators evolution
SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT

Sector positioning

Debt ratio
792.78 2020
2018
2019
2020
Q1: 0.0
Med: 11.18
Q3: 69.7
Average

In 2020, the debt ratio of SOCIETE DE COMMERCIALISAT... (792.78) 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
74.22% 2020
2018
2019
2020
Q1: 10.17%
Med: 35.0%
Q3: 59.64%
Excellent +33 pts over 3 years

In 2020, the financial autonomy of SOCIETE DE COMMERCIALISAT... (74.2%) 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
-1.77 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 1.16 years
Excellent -39 pts over 3 years

In 2020, the repayment capacity of SOCIETE DE COMMERCIALISAT... (-1.77) 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 350.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

350.589

Interest coverage (2020) ?
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

-0.279

Liquidity indicators evolution
SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT

Sector positioning

Liquidity ratio
350.59 2020
2018
2019
2020
Q1: 149.43
Med: 235.28
Q3: 397.34
Good +43 pts over 3 years

In 2020, the liquidity ratio of SOCIETE DE COMMERCIALISAT... (350.59) 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
-0.28x 2020
2018
2019
2020
Q1: 0.0x
Med: 0.0x
Q3: 0.85x
Average -50 pts over 3 years

In 2020, the interest coverage of SOCIETE DE COMMERCIALISAT... (-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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 78 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 190 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 133 days of revenue, i.e. 23 k€ to permanently finance. Notable WCR improvement over the period (-48%), freeing up cash.

Operating WCR (2020) ?
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

22 607 €

Customer credit (2020) ?
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

74 j

Supplier credit (2020) ?
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

78 j

Inventory turnover (2020) ?
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

190 j

WCR in days of revenue (2020) ?
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

133 j

WCR and payment terms evolution
SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT

Positioning of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (36 transactions). This range of 16 054€ to 30 164€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2020
Indicative
16k€ 23k€ 30k€
23 658 € Range: 16 054€ - 30 164€
NAF 5 année 2020

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 36 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 DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT

What is the revenue of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT ?

The revenue of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT in 2020 is 61 k€.

Is SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT profitable?

SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT recorded a net loss in 2020.

Where is the headquarters of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT ?

The headquarters of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT is located in TRANGE (72650), in the department Sarthe.

Where to find the tax return of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT ?

The tax return of SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT 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 COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT operate?

SOCIETE DE COMMERCIALISATION POUR L'INDUSTRIE ET L'ENVIRONNEMENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.