SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES : revenue, balance sheet and financial ratios

SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES is a French company founded 64 years ago, specialized in the sector Promotion immobilière de logements. Based in PARIS (75016), this company of category PME shows in 2024 a revenue of 3.3 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 D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES (SIREN 622014546)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016 2015
Revenue 3 307 152 € 2 462 916 € 5 952 813 € 7 592 569 € 2 093 238 € 1 766 885 € 2 255 637 € 3 651 555 € 1 756 685 €
Net income 96 927 € -454 794 € 366 633 € 421 973 € -180 723 € -585 224 € -231 006 € 197 509 € -404 460 €
EBITDA -15 793 € 269 718 € 503 465 € 557 027 € -237 398 € 86 686 € -674 546 € -115 662 € -713 902 €
Net margin 2.9% -18.5% 6.2% 5.6% -8.6% -33.1% -10.2% 5.4% -23.0%

Revenue and income statement

In 2024, SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES achieves revenue of 3.3 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2023, growth of +34% (2.5 M€ -> 3.3 M€). After deducting consumption (1.6 M€), gross margin stands at 1.8 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -16 k€, representing -0.5% of revenue. Warning negative scissor effect: despite revenue change (+34%), EBITDA varies by -106%, reducing margin by 11.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 97 k€, i.e. 2.9% 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

3 307 152 €

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

1 751 563 €

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

-15 793 €

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

-45 055 €

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

96 927 €

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

-0.5%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 61%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 55%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

61.276%

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

54.844%

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

-4.931%

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

-9.912

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

36.4%

Solvency indicators evolution
SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES

Sector positioning

Debt ratio
61.28 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average

In 2024, the debt ratio of SOCIETE D'ETUDES PROMOTIO... (61.28) 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
54.84% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent +9 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'ETUDES PROMOTIO... (54.8%) 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
-9.91 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE D'ETUDES PROMOTIO... (-9.91) 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 303.77. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

303.768

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

-1845.685

Liquidity indicators evolution
SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES

Sector positioning

Liquidity ratio
303.77 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Average -24 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ETUDES PROMOTIO... (303.77) 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
-1845.68x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average -50 pts over 3 years

In 2024, the interest coverage of SOCIETE D'ETUDES PROMOTIO... (-1845.7x) 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: 102 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 83 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 35 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 118 days of revenue, i.e. 1.1 M€ to permanently finance. Notable WCR improvement over the period (-69%), freeing up cash.

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

1 082 232 €

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

102 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

19 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

35 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

118 j

WCR and payment terms evolution
SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES

Positioning of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES in its sector

Comparison with sector Promotion immobilière de logements

Valuation estimate

Based on 80 transactions of similar company sales (all years), the value of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES is estimated at 646 181 € (range 227 902€ - 1 615 828€). The price/revenue ratio is 0.28x (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 2024
80 tx
227k€ 646k€ 1615k€
646 181 € Range: 227 902€ - 1 615 828€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 307 152 € × 0.28x
Estimation 925 213 €
332 696€ - 2 275 507€
Net Income Multiple 20%
96 927 € × 2.3x
Estimation 227 634 €
70 712€ - 626 310€
How is this estimate calculated?

This estimate is based on the analysis of 80 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 (Promotion immobilière de logements)

Compare SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES

What is the revenue of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES ?

The revenue of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES in 2024 is 3.3 M€.

Is SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES profitable?

Yes, SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES generated a net profit of 97 k€ in 2024.

Where is the headquarters of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES ?

The headquarters of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES is located in PARIS (75016), in the department Paris.

Where to find the tax return of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES ?

The tax return of SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES 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 PROMOTION ET REALISATIONS IMMOBILIERES operate?

SOCIETE D'ETUDES PROMOTION ET REALISATIONS IMMOBILIERES operates in the sector Promotion immobilière de logements (NAF code 41.10A). See the 'Sector positioning' section above to compare the company with its competitors.