SOCIETE FINANCIERE DE KOQUELUNDE : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE DE KOQUELUNDE is a French company founded 25 years ago, specialized in the sector Activités des sociétés holding. Based in PONTORSON (50170), this company of category PME shows in 2024 a revenue of 343 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 FINANCIERE DE KOQUELUNDE (SIREN 433232550)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 342 604 € 401 735 € 419 435 € 349 940 € 290 419 € N/C N/C
Net income 256 100 € 51 714 € 166 604 € 15 069 € 13 136 € 617 094 € 525 012 €
EBITDA 63 544 € 34 512 € 77 803 € 44 554 € 61 092 € -14 651 € -6 562 €
Net margin 74.8% 12.9% 39.7% 4.3% 4.5% N/C N/C

Revenue and income statement

In 2024, SOCIETE FINANCIERE DE KOQUELUNDE achieves revenue of 343 k€. Revenue is growing positively over 7 years (CAGR: +4.2%). Significant drop of -15% vs 2023. After deducting consumption (0 €), gross margin stands at 343 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 64 k€, representing 18.5% of revenue. Positive scissor effect: EBITDA margin improves by +10.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 256 k€, i.e. 74.8% 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

342 604 €

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

342 604 €

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

63 544 €

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

11 255 €

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

256 100 €

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

18.5%

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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 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 74.1% 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

0.0%

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

93.608%

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

74.086%

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

Solvency indicators evolution
SOCIETE FINANCIERE DE KOQUELUNDE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Excellent

In 2024, the debt ratio of SOCIETE FINANCIERE DE KOQ... (0.00) 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
93.61% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of SOCIETE FINANCIERE DE KOQ... (93.6%) 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: 0.09 years
Q3: 3.07 years
Excellent -29 pts over 3 years

In 2024, the repayment capacity of SOCIETE FINANCIERE DE KOQ... (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 153.94. 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 4.3x. Financial charges are adequately covered by operations.

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

153.937

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

4.331

Liquidity indicators evolution
SOCIETE FINANCIERE DE KOQUELUNDE

Sector positioning

Liquidity ratio
153.94 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -10 pts over 3 years

In 2024, the liquidity ratio of SOCIETE FINANCIERE DE KOQ... (153.94) 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
4.33x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE FINANCIERE DE KOQ... (4.3x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 95 days. Excellent situation: suppliers finance 95 days of the operating cycle (retail model). WCR is negative (-47 days): operations structurally generate 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

-44 367 €

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

0 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

95 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

-47 j

WCR and payment terms evolution
SOCIETE FINANCIERE DE KOQUELUNDE

Positioning of SOCIETE FINANCIERE DE KOQUELUNDE in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE DE KOQUELUNDE is estimated at 288 938 € (range 111 348€ - 719 249€). With an EBITDA of 63 544€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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
54 tx
111k€ 288k€ 719k€
288 938 € Range: 111 348€ - 719 249€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
63 544 € × 4.8x
Estimation 307 289 €
52 017€ - 529 549€
Revenue Multiple 30%
342 604 € × 0.59x
Estimation 201 716 €
125 493€ - 239 802€
Net Income Multiple 20%
256 100 € × 1.5x
Estimation 373 896 €
238 465€ - 1 912 673€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SOCIETE FINANCIERE DE KOQUELUNDE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE FINANCIERE DE KOQUELUNDE

What is the revenue of SOCIETE FINANCIERE DE KOQUELUNDE ?

The revenue of SOCIETE FINANCIERE DE KOQUELUNDE in 2024 is 343 k€.

Is SOCIETE FINANCIERE DE KOQUELUNDE profitable?

Yes, SOCIETE FINANCIERE DE KOQUELUNDE generated a net profit of 256 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE DE KOQUELUNDE ?

The headquarters of SOCIETE FINANCIERE DE KOQUELUNDE is located in PONTORSON (50170), in the department Manche.

Where to find the tax return of SOCIETE FINANCIERE DE KOQUELUNDE ?

The tax return of SOCIETE FINANCIERE DE KOQUELUNDE 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 FINANCIERE DE KOQUELUNDE operate?

SOCIETE FINANCIERE DE KOQUELUNDE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.