SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E is a French company founded 39 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in ANNECY (74000), this company of category ETI shows in 2024 a revenue of 488 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 PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E (SIREN 338520729)
Indicator 2024 2022 2020 2019 2018 2017 2016
Revenue 488 499 € 401 491 € N/C N/C N/C N/C N/C
Net income 227 765 € 214 427 € 118 900 € -12 873 € 340 848 € 17 892 € -38 275 €
EBITDA -543 475 € -424 141 € -555 232 € -236 471 € -124 419 € -121 187 € -121 633 €
Net margin 46.6% 53.4% N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E achieves revenue of 488 k€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.3%. Vs 2022, growth of +22% (401 k€ -> 488 k€). After deducting consumption (0 €), gross margin stands at 488 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 -543 k€, representing -111.3% of revenue. Warning negative scissor effect: despite revenue change (+22%), EBITDA varies by -28%, reducing margin by 5.6 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 228 k€, i.e. 46.6% 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

488 499 €

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

488 499 €

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

-543 475 €

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

-561 371 €

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

227 765 €

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

-109.1%

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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 10%. 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 87%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 49.4% 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

9.767%

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

87.138%

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

49.427%

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

4.049

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

50.2%

Solvency indicators evolution
SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E

Sector positioning

Debt ratio
9.77 2024
2020
2022
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average +22 pts over 3 years

In 2024, the debt ratio of SOCIETE DE PARTICIPATION ... (9.77) 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
87.14% 2024
2020
2022
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Excellent

In 2024, the financial autonomy of SOCIETE DE PARTICIPATION ... (87.1%) 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
4.05 years 2024
2020
2022
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of SOCIETE DE PARTICIPATION ... (4.05) 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 369.61. 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

369.609

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

-2.942

Liquidity indicators evolution
SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E

Sector positioning

Liquidity ratio
369.61 2024
2020
2022
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good -23 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATION ... (369.61) 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
-2.94x 2024
2020
2022
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Average -27 pts over 3 years

In 2024, the interest coverage of SOCIETE DE PARTICIPATION ... (-2.9x) 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: 12 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 29 days. WCR is negative (-40 days): operations structurally generate 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

-54 570 €

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

12 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

41 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

-40 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E

Positioning of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E is estimated at 824 078 € (range 350 626€ - 1 793 007€). The price/revenue ratio is 0.66x (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
69 tx
350k€ 824k€ 1793k€
824 078 € Range: 350 626€ - 1 793 007€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
488 499 € × 0.66x
Estimation 321 872 €
187 320€ - 355 913€
Net Income Multiple 20%
227 765 € × 6.9x
Estimation 1 577 388 €
595 587€ - 3 948 650€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E

What is the revenue of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E ?

The revenue of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E in 2024 is 488 k€.

Is SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E profitable?

Yes, SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E generated a net profit of 228 k€ in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E ?

The headquarters of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E is located in ANNECY (74000), in the department Haute-Savoie.

Where to find the tax return of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E ?

The tax return of SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E 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 PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E operate?

SOCIETE DE PARTICIPATION AU DEVELOPPEMENT DE L'ECONOMIE SAVOYARD E operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.