SOCIETE D'ETUDES ET DE CONSTRUCTIONS : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES ET DE CONSTRUCTIONS is a French company founded 34 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in TAVERNY (95150), this company of category PME shows in 2024 a revenue of 791 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'ETUDES ET DE CONSTRUCTIONS (SIREN 388895153)
Indicator 2024 2023 2022 2020 2018 2017 2016
Revenue 791 131 € 727 062 € 604 901 € 436 877 € 478 647 € 602 033 € 681 771 €
Net income 151 637 € 162 985 € 87 424 € 98 434 € -67 533 € 20 415 € 42 229 €
EBITDA 214 377 € 228 560 € 136 324 € 120 286 € 49 211 € 31 978 € 33 742 €
Net margin 19.2% 22.4% 14.5% 22.5% -14.1% 3.4% 6.2%

Revenue and income statement

In 2024, SOCIETE D'ETUDES ET DE CONSTRUCTIONS achieves revenue of 791 k€. Revenue is growing positively over 7 years (CAGR: +1.9%). Vs 2023: +9%. After deducting consumption (29 k€), gross margin stands at 762 k€, i.e. a rate of 96%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 214 k€, representing 27.1% of revenue. Warning negative scissor effect: despite revenue change (+9%), EBITDA varies by -6%, reducing margin by 4.3 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 152 k€, i.e. 19.2% 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

791 131 €

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

762 474 €

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

214 377 €

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

195 834 €

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

151 637 €

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

27.1%

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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 0%. 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 81%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 21.9% 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

0.006%

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

80.911%

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

21.89%

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

0.0

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

43.3%

Solvency indicators evolution
SOCIETE D'ETUDES ET DE CONSTRUCTIONS

Sector positioning

Debt ratio
0.01 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Excellent

In 2024, the debt ratio of SOCIETE D'ETUDES ET DE CO... (0.01) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
80.91% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Excellent

In 2024, the financial autonomy of SOCIETE D'ETUDES ET DE CO... (80.9%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Excellent

In 2024, the repayment capacity of SOCIETE D'ETUDES ET DE CO... (0.00) 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 462.52. 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 1.4x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

462.52

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

1.399

Liquidity indicators evolution
SOCIETE D'ETUDES ET DE CONSTRUCTIONS

Sector positioning

Liquidity ratio
462.52 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Excellent

In 2024, the liquidity ratio of SOCIETE D'ETUDES ET DE CO... (462.52) 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
1.4x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Good +39 pts over 3 years

In 2024, the interest coverage of SOCIETE D'ETUDES ET DE CO... (1.4x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 111 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The company must finance 28 days of gap between collections and payments. Overall, WCR represents 148 days of revenue, i.e. 325 k€ to permanently finance. Over 2016-2024, WCR increased by +124%, 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

325 044 €

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

111 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

83 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

148 j

WCR and payment terms evolution
SOCIETE D'ETUDES ET DE CONSTRUCTIONS

Positioning of SOCIETE D'ETUDES ET DE CONSTRUCTIONS in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 101 787€ to 860 549€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
101k€ 503k€ 860k€
503 350 € Range: 101 787€ - 860 549€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare SOCIETE D'ETUDES ET DE CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about SOCIETE D'ETUDES ET DE CONSTRUCTIONS

What is the revenue of SOCIETE D'ETUDES ET DE CONSTRUCTIONS ?

The revenue of SOCIETE D'ETUDES ET DE CONSTRUCTIONS in 2024 is 791 k€.

Is SOCIETE D'ETUDES ET DE CONSTRUCTIONS profitable?

Yes, SOCIETE D'ETUDES ET DE CONSTRUCTIONS generated a net profit of 152 k€ in 2024.

Where is the headquarters of SOCIETE D'ETUDES ET DE CONSTRUCTIONS ?

The headquarters of SOCIETE D'ETUDES ET DE CONSTRUCTIONS is located in TAVERNY (95150), in the department Val-d'Oise.

Where to find the tax return of SOCIETE D'ETUDES ET DE CONSTRUCTIONS ?

The tax return of SOCIETE D'ETUDES ET DE CONSTRUCTIONS 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'ETUDES ET DE CONSTRUCTIONS operate?

SOCIETE D'ETUDES ET DE CONSTRUCTIONS operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.