SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD is a French company founded 25 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in TARBES (65000), this company of category PME shows in 2024 a revenue of 47 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 D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD (SIREN 437731243)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 47 043 € 202 243 € 483 218 € 516 108 € 691 613 € 1 380 701 € 1 585 763 € 1 586 432 € 1 601 323 €
Net income 944 529 € 18 650 276 € 2 942 967 € 1 018 959 € 5 399 101 € 18 246 960 € 2 158 838 € 1 770 811 € 2 314 279 €
EBITDA -157 657 € 112 651 € 171 750 € 429 255 € 559 329 € 779 146 € 1 381 305 € 1 383 140 € 1 386 382 €
Net margin 2007.8% 9221.7% 609.0% 197.4% 780.7% 1321.6% 136.1% 111.6% 144.5%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD achieves revenue of 47 k€. Revenue is declining over the period 2016-2024 (CAGR: -35.7%). Significant drop of -77% vs 2023. After deducting consumption (0 €), gross margin stands at 47 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 -158 k€, representing -335.1% of revenue. Warning negative scissor effect: despite revenue change (-77%), EBITDA varies by -240%, reducing margin by 390.8 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 945 k€, i.e. 2007.8% 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

47 043 €

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

47 043 €

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

-157 657 €

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

-170 039 €

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

944 529 €

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

-335.1%

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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 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

59.527%

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

61.514%

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

-796.975%

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

-1.519

Solvency indicators evolution
SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD

Sector positioning

Debt ratio
59.53 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average -16 pts over 3 years

In 2024, the debt ratio of SOCIETE DE PARTICIPATION ... (59.53) 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
61.51% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +27 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE PARTICIPATION ... (61.5%) 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
-1.52 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE PARTICIPATION ... (-1.52) 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 3385.39. 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

3385.395

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

0.0

Liquidity indicators evolution
SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD

Sector positioning

Liquidity ratio
3385.39 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATION ... (3385.39) 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
0.0x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE DE PARTICIPATION ... (0.0x) 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: 41 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The gap of 35 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 47 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 6769 days of revenue, i.e. 884 k€ to permanently finance. Notable WCR improvement over the period (-82%), 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

884 477 €

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

41 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

6 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

47 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

6769 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD

Positioning of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD is estimated at 2 597 301 € (range 782 780€ - 4 713 503€). The price/revenue ratio is 0.81x (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
169 transactions
782k€ 2597k€ 4713k€
2 597 301 € Range: 782 780€ - 4 713 503€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
47 043 € × 0.81x
Estimation 37 946 €
14 500€ - 70 760€
Net Income Multiple 20%
944 529 € × 6.8x
Estimation 6 436 333 €
1 935 201€ - 11 677 617€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD

What is the revenue of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD ?

The revenue of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD in 2024 is 47 k€.

Is SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD profitable?

Yes, SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD generated a net profit of 945 k€ in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD ?

The headquarters of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD is located in TARBES (65000), in the department Hautes-Pyrenees.

Where to find the tax return of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD ?

The tax return of SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD 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 D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD operate?

SOCIETE DE PARTICIPATION D INVESTISSEMENT ET DE CONSTRUCTION REGION NORD operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.