SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN : revenue, balance sheet and financial ratios

SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN is a French company founded 16 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PAU (64000), this company of category PME shows in 2024 a revenue of 4.2 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 IMMOBILIERE ET D'AMENAGEMENT DU BEARN (SIREN 519509210)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 4 152 843 € 1 456 993 € 5 116 544 € 3 798 398 € 2 696 433 € 2 116 677 € 4 391 350 €
Net income 229 194 € 234 379 € -12 684 € -59 173 € -32 367 € 11 614 € 136 078 €
EBITDA -443 027 € -397 310 € -6 593 779 € -686 004 € -731 669 € -762 225 € -759 993 €
Net margin 5.5% 16.1% -0.2% -1.6% -1.2% 0.5% 3.1%

Revenue and income statement

In 2024, SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN achieves revenue of 4.2 M€. Activity remains stable over the period (CAGR: -0.7%). Vs 2023, growth of +185% (1.5 M€ -> 4.2 M€). After deducting consumption (0 €), gross margin stands at 4.2 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 -443 k€, representing -10.7% of revenue. Positive scissor effect: EBITDA margin improves by +16.6 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 229 k€, i.e. 5.5% 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

4 152 843 €

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

4 152 843 €

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

-443 027 €

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

306 962 €

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

229 194 €

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

-10.7%

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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 580%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

579.665%

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

10.869%

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

-12.541%

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

-7.552

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

26.4%

Solvency indicators evolution
SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN

Sector positioning

Debt ratio
579.66 2024
2020
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average +50 pts over 3 years

In 2024, the debt ratio of SOCIETE IMMOBILIERE ET D'... (579.66) 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
10.87% 2024
2020
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Average +10 pts over 3 years

In 2024, the financial autonomy of SOCIETE IMMOBILIERE ET D'... (10.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-7.55 years 2024
2020
2023
2024
Q1: -0.02 years
Med: 0.65 years
Q3: 10.57 years
Excellent

In 2024, the repayment capacity of SOCIETE IMMOBILIERE ET D'... (-7.55) 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 421.65. 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

421.646

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

-0.309

Liquidity indicators evolution
SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN

Sector positioning

Liquidity ratio
421.65 2024
2020
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Good -16 pts over 3 years

In 2024, the liquidity ratio of SOCIETE IMMOBILIERE ET D'... (421.65) 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
-0.31x 2024
2020
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average

In 2024, the interest coverage of SOCIETE IMMOBILIERE ET D'... (-0.3x) 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: 173 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 145 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 371 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 435 days of revenue, i.e. 5.0 M€ to permanently finance.

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

5 018 254 €

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

173 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

28 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

371 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

435 j

WCR and payment terms evolution
SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN

Positioning of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN 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 IMMOBILIERE ET D'AMENAGEMENT DU BEARN is estimated at 2 634 599 € (range 955 872€ - 4 881 381€). 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
955k€ 2634k€ 4881k€
2 634 599 € Range: 955 872€ - 4 881 381€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
4 152 843 € × 0.81x
Estimation 3 349 797 €
1 280 064€ - 6 246 554€
Net Income Multiple 20%
229 194 € × 6.8x
Estimation 1 561 804 €
469 585€ - 2 833 624€

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 IMMOBILIERE ET D'AMENAGEMENT DU BEARN 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 IMMOBILIERE ET D'AMENAGEMENT DU BEARN

What is the revenue of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN ?

The revenue of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN in 2024 is 4.2 M€.

Is SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN profitable?

Yes, SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN generated a net profit of 229 k€ in 2024.

Where is the headquarters of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN ?

The headquarters of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN is located in PAU (64000), in the department Pyrenees-Atlantiques.

Where to find the tax return of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN ?

The tax return of SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN 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 ET D'AMENAGEMENT DU BEARN operate?

SOCIETE IMMOBILIERE ET D'AMENAGEMENT DU BEARN 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.