SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA : revenue, balance sheet and financial ratios

SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA is a French company founded 35 years ago, specialized in the sector Production d'électricité. Based in CHERAUTE (64130), this company of category PME shows in 2024 a revenue of 212 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 ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA (SIREN 379745599)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 212 153 € 226 274 € 280 664 € 292 976 € 260 597 € 259 169 € 248 198 € 251 582 € 241 769 €
Net income 35 252 € -61 519 € 4 667 € -3 119 € 26 522 € 11 482 € -18 637 € -17 818 € 48 867 €
EBITDA 162 907 € 127 832 € 168 425 € 178 222 € 148 773 € 152 513 € 137 095 € 134 641 € 130 508 €
Net margin 16.6% -27.2% 1.7% -1.1% 10.2% 4.4% -7.5% -7.1% 20.2%

Revenue and income statement

In 2024, SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA achieves revenue of 212 k€. Activity remains stable over the period (CAGR: -1.6%). Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 212 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 163 k€, representing 76.8% of revenue. Positive scissor effect: EBITDA margin improves by +20.3 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 35 k€, i.e. 16.6% 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

212 153 €

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

212 153 €

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

162 907 €

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

65 803 €

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

35 252 €

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

76.8%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 140%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 5.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 62.4% 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

140.155%

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

41.098%

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

62.387%

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

5.642

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

35.6%

Solvency indicators evolution
SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA

Sector positioning

Debt ratio
140.16 2024
2022
2023
2024
Q1: -273.65
Med: 0.0
Q3: 120.96
Average +9 pts over 3 years

In 2024, the debt ratio of SOCIETE DE GESTION ET PAR... (140.16) 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
41.1% 2024
2022
2023
2024
Q1: -12.1%
Med: 0.32%
Q3: 40.46%
Excellent +7 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE GESTION ET PAR... (41.1%) 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
5.64 years 2024
2022
2023
2024
Q1: -4.9 years
Med: 0.0 years
Q3: 5.63 years
Average

In 2024, the repayment capacity of SOCIETE DE GESTION ET PAR... (5.64) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2945.06. 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 22.1x. 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

2945.064

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

22.097

Liquidity indicators evolution
SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA

Sector positioning

Liquidity ratio
2945.06 2024
2022
2023
2024
Q1: 83.26
Med: 273.74
Q3: 870.78
Excellent

In 2024, the liquidity ratio of SOCIETE DE GESTION ET PAR... (2945.06) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
22.1x 2024
2022
2023
2024
Q1: -5.49x
Med: 0.0x
Q3: 19.34x
Excellent

In 2024, the interest coverage of SOCIETE DE GESTION ET PAR... (22.1x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 4 days. The gap of 43 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 116 days of revenue, i.e. 68 k€ to permanently finance. Notable WCR improvement over the period (-33%), 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

68 086 €

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

47 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

4 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

116 j

WCR and payment terms evolution
SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA

Positioning of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA in its sector

Comparison with sector Production d'électricité

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA is estimated at 261 426 € (range 35 451€ - 1 037 865€). With an EBITDA of 162 907€, the sector multiple of 2.4x is applied. The price/revenue ratio is 0.69x (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
85 tx
35k€ 261k€ 1037k€
261 426 € Range: 35 451€ - 1 037 865€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
162 907 € × 2.4x
Estimation 394 181 €
43 255€ - 1 479 039€
Revenue Multiple 30%
212 153 € × 0.69x
Estimation 146 776 €
28 896€ - 744 835€
Net Income Multiple 20%
35 252 € × 2.9x
Estimation 101 513 €
25 776€ - 374 478€
How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Production d'électricité)

Compare SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA with other companies in the same sector:

Voir toutes les statistiques du secteur Production d'électricité

Frequently asked questions about SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA

What is the revenue of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA ?

The revenue of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA in 2024 is 212 k€.

Is SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA profitable?

Yes, SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA generated a net profit of 35 k€ in 2024.

Where is the headquarters of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA ?

The headquarters of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA is located in CHERAUTE (64130), in the department Pyrenees-Atlantiques.

Where to find the tax return of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA ?

The tax return of SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA 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 ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA operate?

SOCIETE DE GESTION ET PARTICIPATION FINANCIERE ARANA S.G.P..F. ARANA operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.