SOCIETE DE PARTICIPATIONS CHAUX : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATIONS CHAUX is a French company founded 13 years ago, specialized in the sector Activités des sièges sociaux. Based in BELLEGARDE-EN-FOREZ (42210), this company of category PME shows in 2024 a revenue of 914 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE DE PARTICIPATIONS CHAUX (SIREN 789565793)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 914 400 € 938 400 € 914 400 € 866 400 € 1 041 660 € 1 154 497 € 1 154 400 € 1 147 200 € 1 140 000 €
Net income 181 314 € 1 559 431 € 500 463 € 1 147 999 € 1 192 881 € 861 958 € 633 022 € 876 596 € 2 103 160 €
EBITDA -68 654 € -70 050 € -81 996 € -36 638 € 101 094 € -16 780 € 70 939 € 45 058 € 147 168 €
Net margin 19.8% 166.2% 54.7% 132.5% 114.5% 74.7% 54.8% 76.4% 184.5%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATIONS CHAUX achieves revenue of 914 k€. Activity remains stable over the period (CAGR: -2.7%). Slight decline of -3% vs 2023. After deducting consumption (66 €), gross margin stands at 914 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 -69 k€, representing -7.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 181 k€, i.e. 19.8% 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

914 400 €

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

914 334 €

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

-68 654 €

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

102 964 €

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

181 314 €

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

-7.5%

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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 6%. 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 93%. 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 131.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

5.867%

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

93.32%

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

1.059%

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

131.027

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

43.4%

Solvency indicators evolution
SOCIETE DE PARTICIPATIONS CHAUX

Sector positioning

Debt ratio
5.87 2024
2022
2023
2024
Q1: 0.06
Med: 14.64
Q3: 89.5
Good +6 pts over 3 years

In 2024, the debt ratio of SOCIETE DE PARTICIPATIONS... (5.87) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
93.32% 2024
2022
2023
2024
Q1: 11.6%
Med: 51.97%
Q3: 85.23%
Excellent

In 2024, the financial autonomy of SOCIETE DE PARTICIPATIONS... (93.3%) 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
131.03 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.21 years
Q3: 3.74 years
Average +6 pts over 3 years

In 2024, the repayment capacity of SOCIETE DE PARTICIPATIONS... (131.03) 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 420.78. 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

420.776

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

-100.504

Liquidity indicators evolution
SOCIETE DE PARTICIPATIONS CHAUX

Sector positioning

Liquidity ratio
420.78 2024
2022
2023
2024
Q1: 116.82
Med: 458.52
Q3: 2178.3
Average -18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATIONS... (420.78) 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
-100.5x 2024
2022
2023
2024
Q1: -45.38x
Med: 0.0x
Q3: 2.89x
Average

In 2024, the interest coverage of SOCIETE DE PARTICIPATIONS... (-100.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 67 days. Excellent situation: suppliers finance 67 days of the operating cycle (retail model). WCR is negative (-43 days): operations structurally generate cash. Notable WCR improvement over the period (-116%), 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

-108 420 €

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

0 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

67 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

-43 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATIONS CHAUX

Positioning of SOCIETE DE PARTICIPATIONS CHAUX in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 103 transactions of similar company sales in 2024, the value of SOCIETE DE PARTICIPATIONS CHAUX is estimated at 896 743 € (range 335 518€ - 2 275 213€). The price/revenue ratio is 0.38x (conservative valuation). 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
103 transactions
335k€ 896k€ 2275k€
896 743 € Range: 335 518€ - 2 275 213€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
914 400 € × 0.38x
Estimation 345 294 €
164 577€ - 697 374€
Net Income Multiple 20%
181 314 € × 9.5x
Estimation 1 723 919 €
591 930€ - 4 641 973€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 103 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 sièges sociaux)

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

Voir toutes les statistiques du secteur Activités des sièges sociaux

Frequently asked questions about SOCIETE DE PARTICIPATIONS CHAUX

What is the revenue of SOCIETE DE PARTICIPATIONS CHAUX ?

The revenue of SOCIETE DE PARTICIPATIONS CHAUX in 2024 is 914 k€.

Is SOCIETE DE PARTICIPATIONS CHAUX profitable?

Yes, SOCIETE DE PARTICIPATIONS CHAUX generated a net profit of 181 k€ in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATIONS CHAUX ?

The headquarters of SOCIETE DE PARTICIPATIONS CHAUX is located in BELLEGARDE-EN-FOREZ (42210), in the department Loire.

Where to find the tax return of SOCIETE DE PARTICIPATIONS CHAUX ?

The tax return of SOCIETE DE PARTICIPATIONS CHAUX 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 PARTICIPATIONS CHAUX operate?

SOCIETE DE PARTICIPATIONS CHAUX operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.