SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES is a French company founded 36 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 9.3 M€. 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 PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES (SIREN 378046056)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 304 967 € 7 943 459 € 7 628 860 € 8 670 894 € 8 541 150 € 8 968 323 € 8 691 418 € 8 433 321 € 8 673 415 €
Net income 17 236 238 € -9 565 417 € -5 365 757 € -1 187 683 € -2 307 010 € -568 775 € 178 180 € 2 317 453 € 643 792 €
EBITDA 4 879 310 € 5 312 324 € 4 141 611 € 5 645 785 € 5 631 364 € 6 302 398 € 5 991 831 € 5 754 984 € 5 900 413 €
Net margin 185.2% -120.4% -70.3% -13.7% -27.0% -6.3% 2.1% 27.5% 7.4%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES achieves revenue of 9.3 M€. Revenue is growing positively over 9 years (CAGR: +0.9%). Vs 2023, growth of +17% (7.9 M€ -> 9.3 M€). After deducting consumption (0 €), gross margin stands at 9.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4.9 M€, representing 52.4% of revenue. Warning negative scissor effect: despite revenue change (+17%), EBITDA varies by -8%, reducing margin by 14.4 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17.2 M€, i.e. 185.2% 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

9 304 967 €

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

9 304 967 €

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

4 879 310 €

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

2 045 576 €

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

17 236 238 €

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

52.4%

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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 67%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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

66.77%

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

57.686%

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

-0.387%

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

-1109.027

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

67.8%

Solvency indicators evolution
SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES

Sector positioning

Debt ratio
66.77 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average -14 pts over 3 years

In 2024, the debt ratio of SOCIETE DE PARTICIPATIONS... (66.77) 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
57.69% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +24 pts over 3 years

In 2024, the financial autonomy of SOCIETE DE PARTICIPATIONS... (57.7%) 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
-1109.03 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent

In 2024, the repayment capacity of SOCIETE DE PARTICIPATIONS... (-1109.03) 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 538.32. 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 101.9x. 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

538.323

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

101.883

Liquidity indicators evolution
SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES

Sector positioning

Liquidity ratio
538.32 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATIONS... (538.32) 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
101.88x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Excellent

In 2024, the interest coverage of SOCIETE DE PARTICIPATIONS... (101.9x) 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: 60 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 6 days. WCR is negative (-36 days): operations structurally generate cash. Notable WCR improvement over the period (-24802%), 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

-942 686 €

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

60 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

66 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

-36 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES

Positioning of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES 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 PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES is estimated at 39 404 026 € (range 11 539 674€ - 71 203 015€). With an EBITDA of 4 879 310€, the sector multiple of 5.6x is applied. 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
11539k€ 39404k€ 71203k€
39 404 026 € Range: 11 539 674€ - 71 203 015€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
4 879 310 € × 5.6x
Estimation 27 323 295 €
7 232 655€ - 48 768 716€
Revenue Multiple 30%
9 304 967 € × 0.81x
Estimation 7 505 642 €
2 868 145€ - 13 996 190€
Net Income Multiple 20%
17 236 238 € × 6.8x
Estimation 117 453 432 €
35 314 516€ - 213 099 003€

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 PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES 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 PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES

What is the revenue of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES ?

The revenue of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES in 2024 is 9.3 M€.

Is SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES profitable?

Yes, SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES generated a net profit of 17.2 M€ in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES ?

The headquarters of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES ?

The tax return of SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES 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 IMMOBILIERES INDUSTRIELLES ET COMMERCIALES operate?

SOCIETE DE PARTICIPATIONS IMMOBILIERES INDUSTRIELLES ET COMMERCIALES 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.