SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI : revenue, balance sheet and financial ratios

SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI is a French company founded 40 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in BOULOGNE-BILLANCOURT (92100), this company of category PME shows in 2024 a revenue of 32 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 D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI (SIREN 335294237)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016
Revenue 32 263 € 32 090 € 49 496 € 45 885 € 45 671 € 43 261 € 46 917 € 49 518 €
Net income 3 780 € -2 818 € 246 093 € 2 186 € 1 536 € 1 417 € 3 673 € -85 199 €
EBITDA 3 603 € 4 408 € 15 053 € 13 955 € 15 662 € 18 363 € 19 194 € 23 527 €
Net margin 11.7% -8.8% 497.2% 4.8% 3.4% 3.3% 7.8% -172.1%

Revenue and income statement

In 2024, SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI achieves revenue of 32 k€. Revenue is declining over the period 2016-2024 (CAGR: -5.2%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 32 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 4 k€, representing 11.2% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -18%, reducing margin by 2.6 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 11.7% 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

32 263 €

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

32 263 €

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

3 603 €

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

-5 057 €

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

3 780 €

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

11.2%

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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 3%. 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 96%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

2.714%

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

96.132%

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

25.862%

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

1.668

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

33.5%

Solvency indicators evolution
SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI

Sector positioning

Debt ratio
2.71 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Good +6 pts over 3 years

In 2024, the debt ratio of SOCIETE D'ETUDE ET DE CON... (2.71) 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
96.13% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Excellent

In 2024, the financial autonomy of SOCIETE D'ETUDE ET DE CON... (96.1%) 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
1.67 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average +50 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'ETUDE ET DE CON... (1.67) 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 4948.20. 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 40.0x. 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

4948.203

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

40.022

Liquidity indicators evolution
SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI

Sector positioning

Liquidity ratio
4948.2 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Excellent +6 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ETUDE ET DE CON... (4948.20) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
40.02x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Excellent

In 2024, the interest coverage of SOCIETE D'ETUDE ET DE CON... (40.0x) 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: 65 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 92 days of revenue, i.e. 8 k€ to permanently finance. Over 2016-2024, WCR increased by +24%, requiring additional financing.

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

8 205 €

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

65 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

52 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

92 j

WCR and payment terms evolution
SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI

Positioning of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI is estimated at 19 284 € (range 7 213€ - 32 440€). With an EBITDA of 3 603€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
7k€ 19k€ 32k€
19 284 € Range: 7 213€ - 32 440€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 603 € × 4.3x
Estimation 15 343 €
3 050€ - 24 564€
Revenue Multiple 30%
32 263 € × 0.66x
Estimation 21 258 €
12 372€ - 23 506€
Net Income Multiple 20%
3 780 € × 6.9x
Estimation 26 178 €
9 884€ - 65 532€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI

What is the revenue of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI ?

The revenue of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI in 2024 is 32 k€.

Is SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI profitable?

Yes, SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI generated a net profit of 4 k€ in 2024.

Where is the headquarters of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI ?

The headquarters of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI is located in BOULOGNE-BILLANCOURT (92100), in the department Hauts-de-Seine.

Where to find the tax return of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI ?

The tax return of SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI 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 D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI operate?

SOCIETE D'ETUDE ET DE CONSEIL EN FINANCEMENT DU COMMERCE INTERFI operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.