SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON : revenue, balance sheet and financial ratios

SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON is a French company founded 51 years ago, specialized in the sector Activités de conditionnement. Based in VALREAS (84600), this company of category ETI shows in 2023 a revenue of 25.9 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 INDUSTRIELLE DE CONDITIONNEMENT A FACON (SIREN 304877574)
Indicator 2023 2022 2020 2019 2018 2017 2016
Revenue 25 925 564 € 22 079 706 € 28 592 246 € 41 664 919 € 28 094 175 € 25 057 586 € 21 216 728 €
Net income -1 126 814 € -2 868 751 € 877 907 € 2 934 507 € 2 156 342 € 2 058 073 € 1 407 706 €
EBITDA 210 320 € -1 256 278 € 1 652 395 € 5 235 245 € 3 533 811 € 3 125 717 € 2 065 157 €
Net margin -4.3% -13.0% 3.1% 7.0% 7.7% 8.2% 6.6%

Revenue and income statement

In 2023, SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON achieves revenue of 25.9 M€. Revenue is growing positively over 7 years (CAGR: +2.9%). Vs 2022, growth of +17% (22.1 M€ -> 25.9 M€). After deducting consumption (11.3 M€), gross margin stands at 14.6 M€, i.e. a rate of 56%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 210 k€, representing 0.8% of revenue. Positive scissor effect: EBITDA margin improves by +6.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -1.1 M€ (-4.3% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

25 925 564 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

14 624 456 €

EBITDA (2023) ?
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

210 320 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-694 381 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 126 814 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.8%

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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 -3761%. 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 -0%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

-3760.82%

Financial autonomy (2023) ?
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

-0.371%

Cash flow / Revenue (2023) ?
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

-0.706%

Repayment capacity (2023) ?
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

-28.568

Asset age ratio (2023) ?
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

39.2%

Solvency indicators evolution
SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON

Sector positioning

Debt ratio
-3760.82 2023
2020
2022
2023
Q1: 0.0
Med: 15.87
Q3: 80.44
Excellent -58 pts over 3 years

In 2023, the debt ratio of SOCIETE INDUSTRIELLE DE C... (-3760.82) 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
-0.37% 2023
2020
2022
2023
Q1: 13.57%
Med: 34.55%
Q3: 58.21%
Watch -16 pts over 3 years

In 2023, the financial autonomy of SOCIETE INDUSTRIELLE DE C... (-0.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-28.57 years 2023
2020
2022
2023
Q1: 0.0 years
Med: 0.11 years
Q3: 2.27 years
Excellent -58 pts over 3 years

In 2023, the repayment capacity of SOCIETE INDUSTRIELLE DE C... (-28.57) 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 59.37. 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 559.0x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

59.371

Interest coverage (2023) ?
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

559.001

Liquidity indicators evolution
SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON

Sector positioning

Liquidity ratio
59.37 2023
2020
2022
2023
Q1: 119.4
Med: 189.34
Q3: 299.16
Watch -10 pts over 3 years

In 2023, the liquidity ratio of SOCIETE INDUSTRIELLE DE C... (59.37) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
559.0x 2023
2020
2022
2023
Q1: 0.0x
Med: 0.63x
Q3: 6.15x
Excellent +29 pts over 3 years

In 2023, the interest coverage of SOCIETE INDUSTRIELLE DE C... (559.0x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 109 days. Excellent situation: suppliers finance 47 days of the operating cycle (retail model). Inventory turnover is 106 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-114 days): operations structurally generate cash. Notable WCR improvement over the period (-269%), freeing up cash.

Operating WCR (2023) ?
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

-8 194 293 €

Customer credit (2023) ?
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 (2023) ?
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

109 j

Inventory turnover (2023) ?
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

106 j

WCR in days of revenue (2023) ?
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

-114 j

WCR and payment terms evolution
SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON

Positioning of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON in its sector

Comparison with sector Activités de conditionnement

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON is estimated at 3 903 205 € (range 1 952 897€ - 7 532 890€). With an EBITDA of 210 320€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2023
158 transactions
1952k€ 3903k€ 7532k€
3 903 205 € Range: 1 952 897€ - 7 532 890€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
210 320 € × 3.3x
Estimation 701 359 €
226 947€ - 1 663 632€
Revenue Multiple 30%
25 925 564 € × 0.36x
Estimation 9 239 616 €
4 829 483€ - 17 314 988€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 de conditionnement)

Compare SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON with other companies in the same sector:

Voir toutes les statistiques du secteur Activités de conditionnement

Frequently asked questions about SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON

What is the revenue of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON ?

The revenue of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON in 2023 is 25.9 M€.

Is SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON profitable?

SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON recorded a net loss in 2023.

Where is the headquarters of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON ?

The headquarters of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON is located in VALREAS (84600), in the department Vaucluse.

Where to find the tax return of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON ?

The tax return of SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON 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 INDUSTRIELLE DE CONDITIONNEMENT A FACON operate?

SOCIETE INDUSTRIELLE DE CONDITIONNEMENT A FACON operates in the sector Activités de conditionnement (NAF code 82.92Z). See the 'Sector positioning' section above to compare the company with its competitors.