SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE : revenue, balance sheet and financial ratios

SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE is a French company founded 33 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in BLANGY-SUR-BRESLE (76340), this company of category PME shows in 2024 a revenue of 36 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 ET DE PARTICIPATION DE HAUTE NORMANDIE (SIREN 387663156)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 36 384 € 33 026 € 44 019 € 43 400 € 46 694 € 86 406 € 122 215 € 131 437 € 136 333 €
Net income -297 178 € 29 930 € -422 879 € -196 068 € 4 179 580 € 154 958 € 91 863 € 27 587 € 126 232 €
EBITDA -120 293 € -129 610 € -118 415 € -128 076 € -121 675 € -90 339 € -78 802 € -70 063 € -72 527 €
Net margin -816.8% 90.6% -960.7% -451.8% 8951.0% 179.3% 75.2% 21.0% 92.6%

Revenue and income statement

In 2024, SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE achieves revenue of 36 k€. Revenue is declining over the period 2016-2024 (CAGR: -15.2%). Vs 2023, growth of +10% (33 k€ -> 36 k€). After deducting consumption (0 €), gross margin stands at 36 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 -120 k€, representing -330.6% of revenue. Positive scissor effect: EBITDA margin improves by +61.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -297 k€ (-816.8% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

36 384 €

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

36 384 €

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

-120 293 €

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

-262 487 €

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

-297 178 €

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

-330.6%

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 142%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 49.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 742.5% 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

142.026%

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

41.259%

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

742.549%

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

49.277

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

28.6%

Solvency indicators evolution
SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE

Sector positioning

Debt ratio
142.03 2024
2022
2023
2024
Q1: -20.62
Med: 5.98
Q3: 146.83
Average

In 2024, the debt ratio of SOCIETE IMMOBILIERE ET DE... (142.03) 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
41.26% 2024
2022
2023
2024
Q1: 0.04%
Med: 27.47%
Q3: 73.82%
Good +7 pts over 3 years

In 2024, the financial autonomy of SOCIETE IMMOBILIERE ET DE... (41.3%) 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
49.28 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 IMMOBILIERE ET DE... (49.28) 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 8272.86. 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

8272.862

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

-1193.798

Liquidity indicators evolution
SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE

Sector positioning

Liquidity ratio
8272.86 2024
2022
2023
2024
Q1: 83.33
Med: 307.99
Q3: 1318.25
Excellent +18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE IMMOBILIERE ET DE... (8272.86) 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
-1193.8x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.04x
Average

In 2024, the interest coverage of SOCIETE IMMOBILIERE ET DE... (-1193.8x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 72 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Overall, WCR represents 3190 days of revenue, i.e. 322 k€ to permanently finance. Notable WCR improvement over the period (-84%), 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

322 375 €

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

62 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

72 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

3190 j

WCR and payment terms evolution
SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE

Positioning of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE 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 DE PARTICIPATION DE HAUTE NORMANDIE is estimated at 29 348 € (range 11 214€ - 54 727€). 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
11k€ 29k€ 54k€
29 348 € Range: 11 214€ - 54 727€
NAF 5 année 2024

Valuation method used

Revenue Multiple
36 384 € × 0.81x = 29 348 €
Range: 11 215€ - 54 727€

Only this financial indicator is available for this company.

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 DE PARTICIPATION DE HAUTE NORMANDIE 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 DE PARTICIPATION DE HAUTE NORMANDIE

What is the revenue of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE ?

The revenue of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE in 2024 is 36 k€.

Is SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE profitable?

SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE recorded a net loss in 2024.

Where is the headquarters of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE ?

The headquarters of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE is located in BLANGY-SUR-BRESLE (76340), in the department Seine-Maritime.

Where to find the tax return of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE ?

The tax return of SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE 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 DE PARTICIPATION DE HAUTE NORMANDIE operate?

SOCIETE IMMOBILIERE ET DE PARTICIPATION DE HAUTE NORMANDIE 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.