SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION : revenue, balance sheet and financial ratios

SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION is a French company founded 50 years ago, specialized in the sector Travaux d'isolation. Based in ABREST (03200), this company of category ETI shows in 2025 a revenue of 4.8 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 PROMOTION DES METHODES DE CONSTRUCTION (SIREN 307378331)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 4 801 026 € 3 248 496 € 5 752 921 € 5 924 640 € 5 863 999 € 5 394 780 € 5 617 672 € N/C N/C N/C
Net income 9 626 € -13 501 € 166 768 € 1 444 € 105 883 € 15 590 € 182 965 € 136 135 € 232 986 € 181 811 €
EBITDA 100 873 € -71 354 € 272 205 € 37 029 € 259 645 € 91 829 € 299 919 € N/C N/C N/C
Net margin 0.2% -0.4% 2.9% 0.0% 1.8% 0.3% 3.3% N/C N/C N/C

Revenue and income statement

In 2025, SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION achieves revenue of 4.8 M€. Activity remains stable over the period (CAGR: -2.6%). Vs 2024, growth of +48% (3.2 M€ -> 4.8 M€). After deducting consumption (1.8 M€), gross margin stands at 3.0 M€, i.e. a rate of 63%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 101 k€, representing 2.1% of revenue. Positive scissor effect: EBITDA margin improves by +4.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 10 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 801 026 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 006 032 €

EBITDA (2025) ?
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

100 873 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

16 637 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 626 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.1%

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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 48%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

48.196%

Financial autonomy (2025) ?
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

37.508%

Cash flow / Revenue (2025) ?
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

2.134%

Repayment capacity (2025) ?
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

3.352

Asset age ratio (2025) ?
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

41.2%

Solvency indicators evolution
SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION

Sector positioning

Debt ratio
48.2 2025
2023
2024
2025
Q1: 2.91
Med: 14.22
Q3: 41.09
Watch

In 2025, the debt ratio of SOCIETE DE PROMOTION DES ... (48.20) 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
37.51% 2025
2023
2024
2025
Q1: 21.74%
Med: 39.91%
Q3: 59.98%
Average

In 2025, the financial autonomy of SOCIETE DE PROMOTION DES ... (37.5%) 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
3.35 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.39 years
Q3: 1.22 years
Watch

In 2025, the repayment capacity of SOCIETE DE PROMOTION DES ... (3.35) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 188.33. 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 6.6x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2025) ?
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

188.333

Interest coverage (2025) ?
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

6.614

Liquidity indicators evolution
SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION

Sector positioning

Liquidity ratio
188.33 2025
2023
2024
2025
Q1: 142.88
Med: 202.08
Q3: 296.57
Average -18 pts over 3 years

In 2025, the liquidity ratio of SOCIETE DE PROMOTION DES ... (188.33) 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
6.61x 2025
2023
2024
2025
Q1: 0.02x
Med: 1.06x
Q3: 4.28x
Excellent +6 pts over 3 years

In 2025, the interest coverage of SOCIETE DE PROMOTION DES ... (6.6x) 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: 67 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The company must finance 26 days of gap between collections and payments. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 58 days of revenue, i.e. 777 k€ to permanently finance.

Operating WCR (2025) ?
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

777 478 €

Customer credit (2025) ?
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

67 j

Supplier credit (2025) ?
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 (2025) ?
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

11 j

WCR in days of revenue (2025) ?
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

58 j

WCR and payment terms evolution
SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION

Positioning of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION in its sector

Comparison with sector Travaux d'isolation

Valuation estimate

Based on 58 transactions of similar company sales (all years), the value of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION is estimated at 362 651 € (range 242 696€ - 598 999€). With an EBITDA of 100 873€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.20x (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 2025
58 tx
242k€ 362k€ 598k€
362 651 € Range: 242 696€ - 598 999€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
100 873 € × 1.2x
Estimation 124 461 €
100 790€ - 285 409€
Revenue Multiple 30%
4 801 026 € × 0.20x
Estimation 977 854 €
629 132€ - 1 452 341€
Net Income Multiple 20%
9 626 € × 3.7x
Estimation 35 326 €
17 810€ - 102 965€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 58 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 (Travaux d'isolation)

Compare SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux d'isolation

Frequently asked questions about SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION

What is the revenue of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION ?

The revenue of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION in 2025 is 4.8 M€.

Is SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION profitable?

Yes, SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION generated a net profit of 10 k€ in 2025.

Where is the headquarters of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION ?

The headquarters of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION is located in ABREST (03200), in the department Allier.

Where to find the tax return of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION ?

The tax return of SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION 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 PROMOTION DES METHODES DE CONSTRUCTION operate?

SOCIETE DE PROMOTION DES METHODES DE CONSTRUCTION operates in the sector Travaux d'isolation (NAF code 43.29A). See the 'Sector positioning' section above to compare the company with its competitors.