SOCIETE DE GESTION DE PARTICIPATIONS SCAM : revenue, balance sheet and financial ratios

SOCIETE DE GESTION DE PARTICIPATIONS SCAM is a French company founded 27 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75008), this company of category PME shows in 2021 a revenue of 87 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 GESTION DE PARTICIPATIONS SCAM (SIREN 422913152)
Indicator 2023 2021 2019 2018 2017
Revenue N/C 86 645 € 78 996 € 74 542 € 82 992 €
Net income -11 213 € 586 071 € 2 019 978 € 45 055 € 43 778 €
EBITDA -9 286 € 72 511 € 69 482 € 62 240 € 61 088 €
Net margin N/C 676.4% 2557.1% 60.4% 52.7%

Revenue and income statement

In 2023, SOCIETE DE GESTION DE PARTICIPATIONS SCAM records a net loss of 11 k€. This deficit will reduce equity on the balance sheet.

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

-9 286 €

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

-11 209 €

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

-11 213 €

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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 14%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

14.345%

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

84.153%

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

-10.086

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

1.7%

Solvency indicators evolution
SOCIETE DE GESTION DE PARTICIPATIONS SCAM

Sector positioning

Debt ratio
14.35 2023
2019
2021
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

In 2023, the debt ratio of SOCIETE DE GESTION DE PAR... (14.35) 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
84.15% 2023
2019
2021
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Good +7 pts over 3 years

In 2023, the financial autonomy of SOCIETE DE GESTION DE PAR... (84.2%) 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
-10.09 years 2023
2019
2021
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Excellent

In 2023, the repayment capacity of SOCIETE DE GESTION DE PAR... (-10.09) 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 420.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

420.845

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

-0.054

Liquidity indicators evolution
SOCIETE DE GESTION DE PARTICIPATIONS SCAM

Sector positioning

Liquidity ratio
420.85 2023
2019
2021
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average -33 pts over 3 years

In 2023, the liquidity ratio of SOCIETE DE GESTION DE PAR... (420.85) 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
-0.05x 2023
2019
2021
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Good -25 pts over 3 years

In 2023, the interest coverage of SOCIETE DE GESTION DE PAR... (-0.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 968 days. Excellent situation: suppliers finance 968 days of the operating cycle (retail model).

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

0 €

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

0 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

968 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 and payment terms evolution
SOCIETE DE GESTION DE PARTICIPATIONS SCAM

Positioning of SOCIETE DE GESTION DE PARTICIPATIONS SCAM in its sector

Comparison with sector Activités des sociétés holding

Similar companies (Activités des sociétés holding)

Compare SOCIETE DE GESTION DE PARTICIPATIONS SCAM with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE DE GESTION DE PARTICIPATIONS SCAM

What is the revenue of SOCIETE DE GESTION DE PARTICIPATIONS SCAM ?

The revenue of SOCIETE DE GESTION DE PARTICIPATIONS SCAM in 2021 is 87 k€.

Is SOCIETE DE GESTION DE PARTICIPATIONS SCAM profitable?

SOCIETE DE GESTION DE PARTICIPATIONS SCAM recorded a net loss in 2023.

Where is the headquarters of SOCIETE DE GESTION DE PARTICIPATIONS SCAM ?

The headquarters of SOCIETE DE GESTION DE PARTICIPATIONS SCAM is located in PARIS (75008), in the department Paris.

Where to find the tax return of SOCIETE DE GESTION DE PARTICIPATIONS SCAM ?

The tax return of SOCIETE DE GESTION DE PARTICIPATIONS SCAM 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 GESTION DE PARTICIPATIONS SCAM operate?

SOCIETE DE GESTION DE PARTICIPATIONS SCAM 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.