SOCIETE DE CONSOMMABLES BUREAUTIQUES : revenue, balance sheet and financial ratios

SOCIETE DE CONSOMMABLES BUREAUTIQUES is a French company founded 30 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in FORT-DE-FRANCE (97200), this company of category PME shows in 2024 a revenue of 144 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 CONSOMMABLES BUREAUTIQUES (SIREN 405149410)
Indicator 2024 2023 2022 2021 2020
Revenue 143 602 € 129 688 € 179 053 € 222 630 € 214 648 €
Net income -4 997 € -13 013 € -10 541 € 4 867 € 21 240 €
EBITDA -3 002 € -12 712 € -10 442 € 6 053 € 23 350 €
Net margin -3.5% -10.0% -5.9% 2.2% 9.9%

Revenue and income statement

In 2024, SOCIETE DE CONSOMMABLES BUREAUTIQUES achieves revenue of 144 k€. Revenue is declining over the period 2020-2024 (CAGR: -9.6%). Vs 2023, growth of +11% (130 k€ -> 144 k€). After deducting consumption (94 k€), gross margin stands at 49 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -3 k€, representing -2.1% of revenue. Positive scissor effect: EBITDA margin improves by +7.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -5 k€ (-3.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

143 602 €

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

49 379 €

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

-3 002 €

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

-3 209 €

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

-4 997 €

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

-2.1%

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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 0%. 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

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

0.0%

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

-3.4%

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

Asset age ratio (2024) ?
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

24.9%

Solvency indicators evolution
SOCIETE DE CONSOMMABLES BUREAUTIQUES

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.03
Med: 14.44
Q3: 63.29
Excellent -32 pts over 3 years

In 2024, the debt ratio of SOCIETE DE CONSOMMABLES B... (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
0.0% 2024
2022
2023
2024
Q1: 4.11%
Med: 30.16%
Q3: 59.21%
Average -8 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE CONSOMMABLES B... (0.0%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.8 years
Excellent

In 2024, the repayment capacity of SOCIETE DE CONSOMMABLES B... (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 157.66. 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

157.662

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

-2.798

Liquidity indicators evolution
SOCIETE DE CONSOMMABLES BUREAUTIQUES

Sector positioning

Liquidity ratio
157.66 2024
2022
2023
2024
Q1: 128.25
Med: 221.87
Q3: 403.52
Average -16 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE CONSOMMABLES B... (157.66) 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
-2.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.7x
Average

In 2024, the interest coverage of SOCIETE DE CONSOMMABLES B... (-2.8x) 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: 388 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 231 days. The gap of 157 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 48 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 185 days of revenue, i.e. 74 k€ to permanently finance.

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

73 787 €

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

388 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

231 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

48 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

185 j

WCR and payment terms evolution
SOCIETE DE CONSOMMABLES BUREAUTIQUES

Positioning of SOCIETE DE CONSOMMABLES BUREAUTIQUES in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Valuation estimate

Based on 117 transactions of similar company sales in 2024, the value of SOCIETE DE CONSOMMABLES BUREAUTIQUES is estimated at 76 029 € (range 43 128€ - 113 053€). The price/revenue ratio is 0.53x (in line with sector norms). 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 2024
117 transactions
43k€ 76k€ 113k€
76 029 € Range: 43 128€ - 113 053€
NAF 5 année 2024

Valuation method used

Revenue Multiple
143 602 € × 0.53x = 76 030 €
Range: 43 129€ - 113 053€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 117 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 (Autres commerces de détail spécialisés divers)

Compare SOCIETE DE CONSOMMABLES BUREAUTIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SOCIETE DE CONSOMMABLES BUREAUTIQUES

What is the revenue of SOCIETE DE CONSOMMABLES BUREAUTIQUES ?

The revenue of SOCIETE DE CONSOMMABLES BUREAUTIQUES in 2024 is 144 k€.

Is SOCIETE DE CONSOMMABLES BUREAUTIQUES profitable?

SOCIETE DE CONSOMMABLES BUREAUTIQUES recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE CONSOMMABLES BUREAUTIQUES ?

The headquarters of SOCIETE DE CONSOMMABLES BUREAUTIQUES is located in FORT-DE-FRANCE (97200), in the department Martinique.

Where to find the tax return of SOCIETE DE CONSOMMABLES BUREAUTIQUES ?

The tax return of SOCIETE DE CONSOMMABLES BUREAUTIQUES 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 CONSOMMABLES BUREAUTIQUES operate?

SOCIETE DE CONSOMMABLES BUREAUTIQUES operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.