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SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT : revenue, balance sheet and financial ratios

SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT is a French company founded 48 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in DIJON (21000), this company of category PME shows in 2018 a revenue of 427 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 POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT (SIREN 313064164)
Indicator 2018 2016
Revenue 427 100 € N/C
Net income 45 806 € 1 191 €
EBITDA 56 562 € -10 016 €
Net margin 10.7% N/C

Revenue and income statement

In 2018, SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT achieves revenue of 427 k€. After deducting consumption (282 k€), gross margin stands at 145 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 57 k€, representing 13.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 46 k€, i.e. 10.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

427 100 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

144 653 €

EBITDA (2018) ?
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

56 562 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

59 967 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

45 806 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

13.2%

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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 123%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 3.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 10.6% 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 (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

122.932%

Financial autonomy (2018) ?
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

42.786%

Cash flow / Revenue (2018) ?
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

10.628%

Repayment capacity (2018) ?
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

3.406

Solvency indicators evolution
SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT

Sector positioning

Debt ratio
122.93 2018
2016
2018
Q1: 0.0
Med: 14.03
Q3: 156.73
Average +43 pts over 2 years

In 2018, the debt ratio of SOCIETE POUR L'ACHAT LA V... (122.93) 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
42.79% 2018
2016
2018
Q1: 3.48%
Med: 39.75%
Q3: 79.19%
Good -23 pts over 2 years

In 2018, the financial autonomy of SOCIETE POUR L'ACHAT LA V... (42.8%) 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
3.41 years 2018
2016
2018
Q1: 0.0 years
Med: 0.5 years
Q3: 8.02 years
Average +6 pts over 2 years

In 2018, the repayment capacity of SOCIETE POUR L'ACHAT LA V... (3.41) 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 2158.92. 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 7.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2018) ?
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

2158.924

Interest coverage (2018) ?
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

7.502

Liquidity indicators evolution
SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT

Sector positioning

Liquidity ratio
2158.92 2018
2016
2018
Q1: 74.2
Med: 236.65
Q3: 912.76
Excellent

In 2018, the liquidity ratio of SOCIETE POUR L'ACHAT LA V... (2158.92) 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
7.5x 2018
2016
2018
Q1: 0.0x
Med: 0.03x
Q3: 14.62x
Good +38 pts over 2 years

In 2018, the interest coverage of SOCIETE POUR L'ACHAT LA V... (7.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. Favorable situation: supplier credit is longer than customer credit by 1 days. Inventory turnover is 233 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 237 days of revenue, i.e. 281 k€ to permanently finance.

Operating WCR (2018) ?
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

281 237 €

Customer credit (2018) ?
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

0 j

Supplier credit (2018) ?
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

1 j

Inventory turnover (2018) ?
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

233 j

WCR in days of revenue (2018) ?
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

237 j

WCR and payment terms evolution
SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT

Positioning of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 184 transactions of similar company sales in 2018, the value of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT is estimated at 244 544 € (range 92 390€ - 544 703€). With an EBITDA of 56 562€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (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 2018
184 transactions
92k€ 244k€ 544k€
244 544 € Range: 92 390€ - 544 703€
NAF 5 année 2018

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
56 562 € × 4.3x
Estimation 245 896 €
83 405€ - 438 407€
Revenue Multiple 30%
427 100 € × 0.55x
Estimation 236 538 €
111 475€ - 762 938€
Net Income Multiple 20%
45 806 € × 5.5x
Estimation 253 179 €
86 229€ - 483 093€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 184 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 POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT 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 POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT

What is the revenue of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT ?

The revenue of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT in 2018 is 427 k€.

Is SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT profitable?

Yes, SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT generated a net profit of 46 k€ in 2018.

Where is the headquarters of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT ?

The headquarters of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT ?

The tax return of SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT 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 POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT operate?

SOCIETE POUR L'ACHAT LA VENTE LA RESTAURATION D'IMMEUBLES ANCIENS ET LE LOTISSEMENT 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.