SOCIETE DE CONTROLE ET DE MANAGEMENT : revenue, balance sheet and financial ratios

SOCIETE DE CONTROLE ET DE MANAGEMENT is a French company founded 72 years ago, specialized in the sector Activités des sociétés holding. Based in CALUIRE-ET-CUIRE (69300), this company of category GE shows in 2024 a revenue of 231 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 CONTROLE ET DE MANAGEMENT (SIREN 954506226)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 230 952 € 220 919 € 208 285 € 200 481 € 200 517 € 237 141 € 1 116 406 € 1 328 365 € 1 462 264 €
Net income 6 695 541 € 9 105 866 € -2 069 € -1 776 151 € 6 527 400 € 2 315 583 € 7 130 827 € 7 757 853 € 29 000 577 €
EBITDA 105 911 € 78 752 € -58 897 € 85 406 € 83 458 € 44 500 € 419 990 € 925 065 € 222 715 €
Net margin 2899.1% 4121.8% -1.0% -885.9% 3255.3% 976.5% 638.7% 584.0% 1983.3%

Revenue and income statement

In 2024, SOCIETE DE CONTROLE ET DE MANAGEMENT achieves revenue of 231 k€. Revenue is declining over the period 2016-2024 (CAGR: -20.6%). Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 231 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 106 k€, representing 45.9% of revenue. Positive scissor effect: EBITDA margin improves by +10.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6.7 M€, i.e. 2899.1% 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

230 952 €

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

230 952 €

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

105 911 €

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

73 830 €

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

6 695 541 €

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

45.9%

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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 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 73%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 2271.4% 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 (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

72.827%

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

2271.352%

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

28.8%

Solvency indicators evolution
SOCIETE DE CONTROLE ET DE MANAGEMENT

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of SOCIETE DE CONTROLE ET DE... (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
72.83% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Good +18 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE CONTROLE ET DE... (72.8%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Excellent

In 2024, the repayment capacity of SOCIETE DE CONTROLE ET DE... (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 0.77. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 322.3x. Operating income very largely covers interest expenses: high safety margin.

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

0.77

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

322.266

Liquidity indicators evolution
SOCIETE DE CONTROLE ET DE MANAGEMENT

Sector positioning

Liquidity ratio
0.77 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Watch

In 2024, the liquidity ratio of SOCIETE DE CONTROLE ET DE... (0.77) 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
322.27x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent +50 pts over 3 years

In 2024, the interest coverage of SOCIETE DE CONTROLE ET DE... (322.3x) 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: 79 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-12104 days): operations structurally generate cash. Notable WCR improvement over the period (-204%), freeing up cash.

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

-7 765 431 €

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

79 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

45 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

-12104 j

WCR and payment terms evolution
SOCIETE DE CONTROLE ET DE MANAGEMENT

Positioning of SOCIETE DE CONTROLE ET DE MANAGEMENT in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE DE CONTROLE ET DE MANAGEMENT is estimated at 2 251 925 € (range 1 315 623€ - 10 490 882€). With an EBITDA of 105 911€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
54 tx
1315k€ 2251k€ 10490k€
2 251 925 € Range: 1 315 623€ - 10 490 882€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
105 911 € × 4.8x
Estimation 512 170 €
86 698€ - 882 618€
Revenue Multiple 30%
230 952 € × 0.59x
Estimation 135 978 €
84 596€ - 161 652€
Net Income Multiple 20%
6 695 541 € × 1.5x
Estimation 9 775 235 €
6 234 479€ - 50 005 391€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SOCIETE DE CONTROLE ET DE MANAGEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE DE CONTROLE ET DE MANAGEMENT

What is the revenue of SOCIETE DE CONTROLE ET DE MANAGEMENT ?

The revenue of SOCIETE DE CONTROLE ET DE MANAGEMENT in 2024 is 231 k€.

Is SOCIETE DE CONTROLE ET DE MANAGEMENT profitable?

Yes, SOCIETE DE CONTROLE ET DE MANAGEMENT generated a net profit of 6.7 M€ in 2024.

Where is the headquarters of SOCIETE DE CONTROLE ET DE MANAGEMENT ?

The headquarters of SOCIETE DE CONTROLE ET DE MANAGEMENT is located in CALUIRE-ET-CUIRE (69300), in the department Rhone.

Where to find the tax return of SOCIETE DE CONTROLE ET DE MANAGEMENT ?

The tax return of SOCIETE DE CONTROLE ET DE MANAGEMENT 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 CONTROLE ET DE MANAGEMENT operate?

SOCIETE DE CONTROLE ET DE MANAGEMENT operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.