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

SOCIETE DE PARTICIPATIONS INDUSTRIELLES is a French company founded 38 years ago, specialized in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin. Based in SAINT-PIERRE (97500), this company of category PME shows in 2023 a revenue of 907 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 PARTICIPATIONS INDUSTRIELLES (SIREN 380026641)
Indicator 2023
Revenue 906 671 €
Net income -52 204 €
EBITDA -203 162 €
Net margin -5.8%

Revenue and income statement

In 2023, SOCIETE DE PARTICIPATIONS INDUSTRIELLES achieves revenue of 907 k€. After deducting consumption (432 k€), gross margin stands at 474 k€, i.e. a rate of 52%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -203 k€, representing -22.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -52 k€ (-5.8% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

906 671 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

474 201 €

EBITDA (2023) ?
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

-203 162 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-210 403 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-52 204 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-22.4%

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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 152%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 23%. The balance between equity and debt is satisfactory.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

151.787%

Financial autonomy (2023) ?
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

23.123%

Cash flow / Revenue (2023) ?
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

-5.223%

Repayment capacity (2023) ?
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

-39.792

Asset age ratio (2023) ?
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

4.9%

Solvency indicators evolution
SOCIETE DE PARTICIPATIONS INDUSTRIELLES

Sector positioning

Debt ratio
151.79 2023
2023
Q1: 0.01
Med: 15.82
Q3: 61.18
Watch

In 2023, the debt ratio of SOCIETE DE PARTICIPATIONS... (151.79) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
23.12% 2023
2023
Q1: 19.61%
Med: 42.35%
Q3: 61.0%
Average

In 2023, the financial autonomy of SOCIETE DE PARTICIPATIONS... (23.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-39.79 years 2023
2023
Q1: 0.0 years
Med: 0.29 years
Q3: 2.28 years
Excellent

In 2023, the repayment capacity of SOCIETE DE PARTICIPATIONS... (-39.79) 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 42.73. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

42.732

Interest coverage (2023) ?
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

-5.436

Liquidity indicators evolution
SOCIETE DE PARTICIPATIONS INDUSTRIELLES

Sector positioning

Liquidity ratio
42.73 2023
2023
Q1: 164.0
Med: 249.36
Q3: 402.04
Watch

In 2023, the liquidity ratio of SOCIETE DE PARTICIPATIONS... (42.73) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-5.44x 2023
2023
Q1: 0.0x
Med: 0.98x
Q3: 7.03x
Average

In 2023, the interest coverage of SOCIETE DE PARTICIPATIONS... (-5.4x) 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: 285 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 222 days. The gap of 63 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-268 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-674 763 €

Customer credit (2023) ?
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

285 j

Supplier credit (2023) ?
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

222 j

Inventory turnover (2023) ?
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 (2023) ?
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

-268 j

WCR and payment terms evolution
SOCIETE DE PARTICIPATIONS INDUSTRIELLES

Positioning of SOCIETE DE PARTICIPATIONS INDUSTRIELLES in its sector

Comparison with sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Valuation estimate

Based on 95 transactions of similar company sales (all years), the value of SOCIETE DE PARTICIPATIONS INDUSTRIELLES is estimated at 157 484 € (range 90 047€ - 349 418€). The price/revenue ratio is 0.17x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
95 tx
90k€ 157k€ 349k€
157 484 € Range: 90 047€ - 349 418€
NAF 5 all-time

Valuation method used

Revenue Multiple
906 671 € × 0.17x = 157 484 €
Range: 90 047€ - 349 418€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 95 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 (Exploitation de gravières et sablières, extraction d’argiles et de kaolin)

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

Voir toutes les statistiques du secteur Exploitation de gravières et sablières, extraction d’argiles et de kaolin

Frequently asked questions about SOCIETE DE PARTICIPATIONS INDUSTRIELLES

What is the revenue of SOCIETE DE PARTICIPATIONS INDUSTRIELLES ?

The revenue of SOCIETE DE PARTICIPATIONS INDUSTRIELLES in 2023 is 907 k€.

Is SOCIETE DE PARTICIPATIONS INDUSTRIELLES profitable?

SOCIETE DE PARTICIPATIONS INDUSTRIELLES recorded a net loss in 2023.

Where is the headquarters of SOCIETE DE PARTICIPATIONS INDUSTRIELLES ?

The headquarters of SOCIETE DE PARTICIPATIONS INDUSTRIELLES is located in SAINT-PIERRE (97500).

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

The tax return of SOCIETE DE PARTICIPATIONS INDUSTRIELLES 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 INDUSTRIELLES operate?

SOCIETE DE PARTICIPATIONS INDUSTRIELLES operates in the sector Exploitation de gravières et sablières, extraction d’argiles et de kaolin (NAF code 08.12Z). See the 'Sector positioning' section above to compare the company with its competitors.