SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN : revenue, balance sheet and financial ratios

SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN is a French company founded 25 years ago, specialized in the sector Promotion immobilière de logements. Based in BOURG-EN-BRESSE (01000), this company of category PME shows in 2024 a revenue of 480 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 IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN (SIREN 437708134)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 479 682 € 213 486 € 210 123 € 178 080 € 161 305 € 65 403 € 14 412 € 13 579 € 27 824 €
Net income 159 532 € 84 887 € 90 991 € 92 472 € 235 602 € 299 598 € 227 571 € 112 236 € 112 630 €
EBITDA -96 188 € -64 945 € -72 222 € -80 840 € -122 967 € -141 406 € -162 878 € -133 542 € -126 609 €
Net margin 33.3% 39.8% 43.3% 51.9% 146.1% 458.1% 1579.0% 826.5% 404.8%

Revenue and income statement

In 2024, SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN achieves revenue of 480 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +42.7%. Vs 2023, growth of +125% (213 k€ -> 480 k€). After deducting consumption (0 €), gross margin stands at 480 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 -96 k€, representing -20.1% of revenue. Positive scissor effect: EBITDA margin improves by +10.4 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 160 k€, i.e. 33.3% 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

479 682 €

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

479 682 €

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

-96 188 €

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

-78 052 €

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

159 532 €

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

-20.1%

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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 26%. 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 78%. 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 24.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 29.5% 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

25.501%

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

78.372%

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

29.475%

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

24.424

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

92.6%

Solvency indicators evolution
SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN

Sector positioning

Debt ratio
25.5 2024
2022
2023
2024
Q1: 0.0
Med: 1.6
Q3: 105.23
Average

In 2024, the debt ratio of SOCIETE IMMOBILIERE DE CO... (25.50) 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
78.37% 2024
2022
2023
2024
Q1: 0.0%
Med: 12.23%
Q3: 54.65%
Excellent

In 2024, the financial autonomy of SOCIETE IMMOBILIERE DE CO... (78.4%) 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
24.42 years 2024
2022
2023
2024
Q1: -4.13 years
Med: 0.0 years
Q3: 1.24 years
Average

In 2024, the repayment capacity of SOCIETE IMMOBILIERE DE CO... (24.42) 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 1432.13. 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

1432.127

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

-51.751

Liquidity indicators evolution
SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN

Sector positioning

Liquidity ratio
1432.13 2024
2022
2023
2024
Q1: 134.25
Med: 341.1
Q3: 1144.53
Excellent

In 2024, the liquidity ratio of SOCIETE IMMOBILIERE DE CO... (1432.13) 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
-51.75x 2024
2022
2023
2024
Q1: -13.11x
Med: 0.0x
Q3: 2.3x
Average

In 2024, the interest coverage of SOCIETE IMMOBILIERE DE CO... (-51.8x) 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: 213 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 182 days. The gap of 31 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 2947 days of revenue, i.e. 3.9 M€ to permanently finance. Over 2016-2024, WCR increased by +121%, 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

3 926 878 €

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

213 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

182 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

2947 j

WCR and payment terms evolution
SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN

Positioning of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN 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 IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN is estimated at 230 382 € (range 75 507€ - 610 365€). 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
75k€ 230k€ 610k€
230 382 € Range: 75 507€ - 610 365€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
479 682 € × 0.28x
Estimation 134 196 €
48 256€ - 330 048€
Net Income Multiple 20%
159 532 € × 2.3x
Estimation 374 662 €
116 385€ - 1 030 842€
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 IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN with other companies in the same sector:

Voir toutes les statistiques du secteur Promotion immobilière de logements

Frequently asked questions about SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN

What is the revenue of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN ?

The revenue of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN in 2024 is 480 k€.

Is SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN profitable?

Yes, SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN generated a net profit of 160 k€ in 2024.

Where is the headquarters of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN ?

The headquarters of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN is located in BOURG-EN-BRESSE (01000), in the department Ain.

Where to find the tax return of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN ?

The tax return of SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN 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 IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN operate?

SOCIETE IMMOBILIERE DE CONSTRUCTION ET D INVESTISSEMENT DE L AIN 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.