SOCIETE PARISIENNE D'APPAREILS DE CONTROLE S.O.P.A.C. : revenue, balance sheet and financial ratios

In 2025, SOCIETE PARISIENNE D'APPAREILS DE CONTROLE S.O.P.A.C. achieves revenue of 2.5 M€. Over the period 2017-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +9.3%. Vs 2024, growth of +15% (2.1 M€ -> 2.5 M€). After deducting consumption (1.3 M€), gross margin stands at 1.2 M€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 1.0% of revenue. Warning negative scissor effect: despite revenue change (+15%), EBITDA varies by -71%, reducing margin by 3.0 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 23 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 25%. 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 59%. 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 4.6 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

The liquidity ratio (= Current assets / Current liabilities) stands at 177.41. 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 26.1x. Operating income very largely covers interest expenses: high safety margin.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 56 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 60 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 19 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 85 days of revenue, i.e. 582 k€ to permanently finance. Over 2017-2025, WCR increased by +190%, requiring additional financing.

Indicative estimate only : the number of comparable transactions in this sector is limited (33 transactions). This range of 47 703€ to 394 716€ is provided for information purposes only and requires in-depth analysis to be confirmed.