SOCIETE DES OEUVRES COMMUNAUTAIRES : revenue, balance sheet and financial ratios

SOCIETE DES OEUVRES COMMUNAUTAIRES is a French company founded 42 years ago, specialized in the sector Édition de livres. Based in NOUAN-LE-FUZELIER (41600), this company of category PME shows in 2021 a revenue of 680 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 DES OEUVRES COMMUNAUTAIRES (SIREN 327976858)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 679 959 € 563 786 € 871 706 € 1 004 163 € 950 602 € 855 217 €
Net income 1 436 € -87 503 € -23 856 € -7 339 € 46 033 € -24 903 €
EBITDA 15 606 € -29 347 € -27 € 11 113 € 21 837 € -2 898 €
Net margin 0.2% -15.5% -2.7% -0.7% 4.8% -2.9%

Revenue and income statement

In 2021, SOCIETE DES OEUVRES COMMUNAUTAIRES achieves revenue of 680 k€. Activity remains stable over the period (CAGR: -4.5%). Vs 2020, growth of +21% (564 k€ -> 680 k€). After deducting consumption (128 k€), gross margin stands at 552 k€, i.e. a rate of 81%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 16 k€, representing 2.3% of revenue. Positive scissor effect: EBITDA margin improves by +7.5 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 1 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

679 959 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

552 269 €

EBITDA (2021) ?
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

15 606 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

5 002 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 436 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.3%

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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 46%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 15.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

45.762%

Financial autonomy (2021) ?
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

43.176%

Cash flow / Revenue (2021) ?
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

1.51%

Repayment capacity (2021) ?
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

15.076

Asset age ratio (2021) ?
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

43.0%

Solvency indicators evolution
SOCIETE DES OEUVRES COMMUNAUTAIRES

Sector positioning

Debt ratio
45.76 2021
2019
2020
2021
Q1: 0.0
Med: 4.75
Q3: 57.53
Average +15 pts over 3 years

In 2021, the debt ratio of SOCIETE DES OEUVRES COMMU... (45.76) 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
43.18% 2021
2019
2020
2021
Q1: 2.4%
Med: 29.76%
Q3: 59.24%
Good

In 2021, the financial autonomy of SOCIETE DES OEUVRES COMMU... (43.2%) 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
15.08 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.62 years
Watch

In 2021, the repayment capacity of SOCIETE DES OEUVRES COMMU... (15.08) 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 178.32. 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 4.8x. Financial charges are adequately covered by operations.

Liquidity ratio (2021) ?
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

178.317

Interest coverage (2021) ?
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

4.78

Liquidity indicators evolution
SOCIETE DES OEUVRES COMMUNAUTAIRES

Sector positioning

Liquidity ratio
178.32 2021
2019
2020
2021
Q1: 137.31
Med: 229.68
Q3: 413.31
Average +8 pts over 3 years

In 2021, the liquidity ratio of SOCIETE DES OEUVRES COMMU... (178.32) 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
4.78x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 0.29x
Excellent +73 pts over 3 years

In 2021, the interest coverage of SOCIETE DES OEUVRES COMMU... (4.8x) 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: 78 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 113 days. Excellent situation: suppliers finance 35 days of the operating cycle (retail model). Inventory turnover is 159 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 51 days of revenue, i.e. 96 k€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

Operating WCR (2021) ?
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

96 214 €

Customer credit (2021) ?
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

78 j

Supplier credit (2021) ?
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

113 j

Inventory turnover (2021) ?
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

159 j

WCR in days of revenue (2021) ?
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

51 j

WCR and payment terms evolution
SOCIETE DES OEUVRES COMMUNAUTAIRES

Positioning of SOCIETE DES OEUVRES COMMUNAUTAIRES in its sector

Comparison with sector Édition de livres

Valuation estimate

Based on 104 transactions of similar company sales (all years), the value of SOCIETE DES OEUVRES COMMUNAUTAIRES is estimated at 60 029 € (range 29 506€ - 132 728€). With an EBITDA of 15 606€, the sector multiple of 1.1x is applied. The price/revenue ratio is 0.24x (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 2021
104 transactions
29k€ 60k€ 132k€
60 029 € Range: 29 506€ - 132 728€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
15 606 € × 1.1x
Estimation 17 915 €
9 233€ - 73 530€
Revenue Multiple 30%
679 959 € × 0.24x
Estimation 166 009 €
81 944€ - 311 876€
Net Income Multiple 20%
1 436 € × 4.4x
Estimation 6 347 €
1 534€ - 12 005€
How is this estimate calculated?

This estimate is based on the analysis of 104 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 (Édition de livres)

Compare SOCIETE DES OEUVRES COMMUNAUTAIRES with other companies in the same sector:

Voir toutes les statistiques du secteur Édition de livres

Frequently asked questions about SOCIETE DES OEUVRES COMMUNAUTAIRES

What is the revenue of SOCIETE DES OEUVRES COMMUNAUTAIRES ?

The revenue of SOCIETE DES OEUVRES COMMUNAUTAIRES in 2021 is 680 k€.

Is SOCIETE DES OEUVRES COMMUNAUTAIRES profitable?

Yes, SOCIETE DES OEUVRES COMMUNAUTAIRES generated a net profit of 1 k€ in 2021.

Where is the headquarters of SOCIETE DES OEUVRES COMMUNAUTAIRES ?

The headquarters of SOCIETE DES OEUVRES COMMUNAUTAIRES is located in NOUAN-LE-FUZELIER (41600), in the department Loir-et-Cher.

Where to find the tax return of SOCIETE DES OEUVRES COMMUNAUTAIRES ?

The tax return of SOCIETE DES OEUVRES COMMUNAUTAIRES 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 DES OEUVRES COMMUNAUTAIRES operate?

SOCIETE DES OEUVRES COMMUNAUTAIRES operates in the sector Édition de livres (NAF code 58.11Z). See the 'Sector positioning' section above to compare the company with its competitors.