SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY : revenue, balance sheet and financial ratios

SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY is a French company founded 39 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in VELIZY-VILLACOUBLAY (78140), this company of category ETI shows in 2024 a revenue of 328 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 INDUSTRIELLE ET FINANCIERE AUDOUY (SIREN 341086932)
Indicator 2024 2023 2022 2021 2020 2019 2017 2016 2015
Revenue 328 281 € 326 994 € 326 496 € 287 981 € 278 698 € 290 324 € 267 750 € 291 802 € 312 303 €
Net income -27 654 220 € 667 124 € 208 042 € 331 710 € 289 652 € 275 378 € 250 104 € 376 808 € 379 333 €
EBITDA -532 780 € 35 564 € -266 714 € -233 986 € -181 901 € -137 306 € -211 310 € -162 972 € -81 549 €
Net margin -8423.9% 204.0% 63.7% 115.2% 103.9% 94.9% 93.4% 129.1% 121.5%

Revenue and income statement

In 2024, SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY achieves revenue of 328 k€. Revenue is growing positively over 9 years (CAGR: +0.6%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 328 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 -533 k€, representing -162.3% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -1598%, reducing margin by 173.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -27.7 M€ (-8423.9% 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

328 281 €

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

328 281 €

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

-532 780 €

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

-593 377 €

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

-27 654 220 €

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

-162.3%

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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 13%. 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 87%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

12.787%

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

87.444%

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

-23.527%

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

-73.753

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

66.6%

Solvency indicators evolution
SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY

Sector positioning

Debt ratio
12.79 2024
2022
2023
2024
Q1: 0.0
Med: 3.98
Q3: 41.81
Average -11 pts over 3 years

In 2024, the debt ratio of SOCIETE INDUSTRIELLE ET F... (12.79) 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
87.44% 2024
2022
2023
2024
Q1: 4.2%
Med: 38.87%
Q3: 76.44%
Excellent

In 2024, the financial autonomy of SOCIETE INDUSTRIELLE ET F... (87.4%) 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
-73.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Excellent -50 pts over 3 years

In 2024, the repayment capacity of SOCIETE INDUSTRIELLE ET F... (-73.75) 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 558.74. 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

558.743

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

-5318.312

Liquidity indicators evolution
SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY

Sector positioning

Liquidity ratio
558.74 2024
2022
2023
2024
Q1: 138.87
Med: 313.12
Q3: 966.61
Good +34 pts over 3 years

In 2024, the liquidity ratio of SOCIETE INDUSTRIELLE ET F... (558.74) 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
-5318.31x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.26x
Watch

In 2024, the interest coverage of SOCIETE INDUSTRIELLE ET F... (-5318.3x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 239 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 299 days. Excellent situation: suppliers finance 60 days of the operating cycle (retail model). Overall, WCR represents 877 days of revenue, i.e. 800 k€ to permanently finance. Over 2015-2024, WCR increased by +784%, 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

799 604 €

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

239 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

299 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

877 j

WCR and payment terms evolution
SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY

Positioning of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY is estimated at 216 304 € (range 125 882€ - 239 180€). The price/revenue ratio is 0.66x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
69 tx
125k€ 216k€ 239k€
216 304 € Range: 125 882€ - 239 180€
NAF 5 année 2024

Valuation method used

Revenue Multiple
328 281 € × 0.66x = 216 304 €
Range: 125 883€ - 239 180€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY

What is the revenue of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY ?

The revenue of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY in 2024 is 328 k€.

Is SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY profitable?

SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY recorded a net loss in 2024.

Where is the headquarters of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY ?

The headquarters of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY is located in VELIZY-VILLACOUBLAY (78140), in the department Yvelines.

Where to find the tax return of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY ?

The tax return of SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY 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 ET FINANCIERE AUDOUY operate?

SOCIETE INDUSTRIELLE ET FINANCIERE AUDOUY operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.