SOCIETE PLASTIQUES AVEYRON : revenue, balance sheet and financial ratios

SOCIETE PLASTIQUES AVEYRON is a French company founded 40 years ago, specialized in the sector Fabrication d'emballages en matières plastiques. Based in VIVIEZ (12110), this company of category ETI shows in 2024 a revenue of 68 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 PLASTIQUES AVEYRON (SIREN 334895885)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 67 672 € 215 384 € 189 504 € 210 457 € 119 915 € 42 283 € 2 582 892 € 4 154 720 € 5 704 810 €
Net income 1 130 126 € 4 658 € -981 € 27 226 € 236 333 € -87 306 € -566 528 € -4 537 652 € -2 149 968 €
EBITDA -1 206 824 € 96 674 € 91 252 € 104 469 € -507 € -226 823 € -2 886 570 € -1 896 502 € -1 600 559 €
Net margin 1670.0% 2.2% -0.5% 12.9% 197.1% -206.5% -21.9% -109.2% -37.7%

Revenue and income statement

In 2024, SOCIETE PLASTIQUES AVEYRON achieves revenue of 68 k€. Revenue is declining over the period 2016-2024 (CAGR: -42.6%). Significant drop of -69% vs 2023. After deducting consumption (1.2 M€), gross margin stands at -1.1 M€, i.e. a rate of -1606%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.2 M€, representing -1783.3% of revenue. Warning negative scissor effect: despite revenue change (-69%), EBITDA varies by -1348%, reducing margin by 1828.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.1 M€, i.e. 1670.0% 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

67 672 €

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

-1 086 623 €

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

-1 206 824 €

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

1 716 328 €

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

1 130 126 €

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

-1783.3%

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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 36%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 68%. 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

35.615%

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

68.19%

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

-1940.726%

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

-0.632

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

17.4%

Solvency indicators evolution
SOCIETE PLASTIQUES AVEYRON

Sector positioning

Debt ratio
35.62 2024
2022
2023
2024
Q1: 0.81
Med: 21.34
Q3: 62.69
Average +25 pts over 3 years

In 2024, the debt ratio of SOCIETE PLASTIQUES AVEYRON (35.62) 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
68.19% 2024
2022
2023
2024
Q1: 34.69%
Med: 51.42%
Q3: 66.21%
Excellent -8 pts over 3 years

In 2024, the financial autonomy of SOCIETE PLASTIQUES AVEYRON (68.2%) 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
-0.63 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.67 years
Q3: 2.23 years
Excellent -41 pts over 3 years

In 2024, the repayment capacity of SOCIETE PLASTIQUES AVEYRON (-0.63) 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 981.81. 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

981.809

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

-2.97

Liquidity indicators evolution
SOCIETE PLASTIQUES AVEYRON

Sector positioning

Liquidity ratio
981.81 2024
2022
2023
2024
Q1: 149.84
Med: 223.59
Q3: 339.99
Excellent +24 pts over 3 years

In 2024, the liquidity ratio of SOCIETE PLASTIQUES AVEYRON (981.81) 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
-2.97x 2024
2022
2023
2024
Q1: 0.29x
Med: 3.95x
Q3: 10.02x
Average -39 pts over 3 years

In 2024, the interest coverage of SOCIETE PLASTIQUES AVEYRON (-3.0x) 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: 425 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 355 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 13196 days of revenue, i.e. 2.5 M€ to permanently finance. Over 2016-2024, WCR increased by +256%, 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

2 480 495 €

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

425 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

70 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

13196 j

WCR and payment terms evolution
SOCIETE PLASTIQUES AVEYRON

Positioning of SOCIETE PLASTIQUES AVEYRON in its sector

Comparison with sector Fabrication d'emballages en matières plastiques

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of SOCIETE PLASTIQUES AVEYRON is estimated at 791 723 € (range 247 290€ - 3 080 547€). The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
76 tx
247k€ 791k€ 3080k€
791 723 € Range: 247 290€ - 3 080 547€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
67 672 € × 0.20x
Estimation 13 768 €
6 582€ - 18 528€
Net Income Multiple 20%
1 130 126 € × 1.7x
Estimation 1 958 658 €
608 353€ - 7 673 577€
How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'emballages en matières plastiques)

Compare SOCIETE PLASTIQUES AVEYRON with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'emballages en matières plastiques

Frequently asked questions about SOCIETE PLASTIQUES AVEYRON

What is the revenue of SOCIETE PLASTIQUES AVEYRON ?

The revenue of SOCIETE PLASTIQUES AVEYRON in 2024 is 68 k€.

Is SOCIETE PLASTIQUES AVEYRON profitable?

Yes, SOCIETE PLASTIQUES AVEYRON generated a net profit of 1.1 M€ in 2024.

Where is the headquarters of SOCIETE PLASTIQUES AVEYRON ?

The headquarters of SOCIETE PLASTIQUES AVEYRON is located in VIVIEZ (12110), in the department Aveyron.

Where to find the tax return of SOCIETE PLASTIQUES AVEYRON ?

The tax return of SOCIETE PLASTIQUES AVEYRON 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 PLASTIQUES AVEYRON operate?

SOCIETE PLASTIQUES AVEYRON operates in the sector Fabrication d'emballages en matières plastiques (NAF code 22.22Z). See the 'Sector positioning' section above to compare the company with its competitors.