SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION : revenue, balance sheet and financial ratios

SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION is a French company founded 50 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DAVEZIEUX (07430), this company of category PME shows in 2024 a revenue of 1.2 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 FINANCIERE DE PARTICIPATION ET D'EXPANSION (SIREN 306590258)
Indicator 2024 2023 2022 2022 2021 2020 2019 2018 2017
Revenue 1 231 764 € 1 130 408 € 827 031 € 1 086 112 € 953 009 € 1 061 249 € 1 033 852 € 945 141 € 927 768 €
Net income 814 172 € 703 343 € 486 513 € 503 814 € 530 607 € 588 956 € 906 854 € 423 397 € 391 616 €
EBITDA 950 337 € 879 976 € 628 296 € 833 437 € 714 851 € 819 855 € 782 344 € 702 072 € 678 505 €
Net margin 66.1% 62.2% 58.8% 46.4% 55.7% 55.5% 87.7% 44.8% 42.2%

Revenue and income statement

In 2024, SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION achieves revenue of 1.2 M€. Revenue is growing positively over 9 years (CAGR: +4.1%). Vs 2023: +9%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 950 k€, representing 77.2% of 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 814 k€, i.e. 66.1% 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

1 231 764 €

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

1 231 764 €

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

950 337 €

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

805 429 €

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

814 172 €

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

77.2%

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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 44%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. 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 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 77.9% 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

44.293%

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

66.39%

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

77.893%

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

1.364

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

34.1%

Solvency indicators evolution
SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION

Sector positioning

Debt ratio
44.29 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of SOCIETE FINANCIERE DE PAR... (44.29) 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
66.39% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good

In 2024, the financial autonomy of SOCIETE FINANCIERE DE PAR... (66.4%) 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
1.36 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Average

In 2024, the repayment capacity of SOCIETE FINANCIERE DE PAR... (1.36) 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 381.90. 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 1.3x. 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

381.897

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

1.27

Liquidity indicators evolution
SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION

Sector positioning

Liquidity ratio
381.9 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good

In 2024, the liquidity ratio of SOCIETE FINANCIERE DE PAR... (381.90) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
1.27x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Good

In 2024, the interest coverage of SOCIETE FINANCIERE DE PAR... (1.3x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 37 days. Favorable situation: supplier credit is longer than customer credit by 28 days. WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-196%), 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

-100 894 €

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

9 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

37 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

-29 j

WCR and payment terms evolution
SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION

Positioning of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION is estimated at 4 068 541 € (range 1 151 874€ - 7 318 334€). With an EBITDA of 950 337€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
1151k€ 4068k€ 7318k€
4 068 541 € Range: 1 151 874€ - 7 318 334€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
950 337 € × 5.6x
Estimation 5 321 723 €
1 408 695€ - 9 498 621€
Revenue Multiple 30%
1 231 764 € × 0.81x
Estimation 993 575 €
379 676€ - 1 852 774€
Net Income Multiple 20%
814 172 € × 6.8x
Estimation 5 548 038 €
1 668 119€ - 10 065 958€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION

What is the revenue of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION ?

The revenue of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION in 2024 is 1.2 M€.

Is SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION profitable?

Yes, SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION generated a net profit of 814 k€ in 2024.

Where is the headquarters of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION ?

The headquarters of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION is located in DAVEZIEUX (07430), in the department Ardeche.

Where to find the tax return of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION ?

The tax return of SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION 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 PARTICIPATION ET D'EXPANSION operate?

SOCIETE FINANCIERE DE PARTICIPATION ET D'EXPANSION operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.