SOCIETE PUZZLE CENTRE : revenue, balance sheet and financial ratios

SOCIETE PUZZLE CENTRE is a French company founded 45 years ago, specialized in the sector Organisation de foires, salons professionnels et congrès. Based in TOURS (37000), this company of category ETI shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-02

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE PUZZLE CENTRE (SIREN 322668138)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 225 465 € 1 126 759 € 1 167 011 € 488 241 € 904 996 € 1 821 442 € 2 175 338 € 2 265 845 € 2 010 254 €
Net income -489 € -326 € -260 € 207 069 € -238 297 € -147 394 € 170 727 € 299 179 € 165 845 €
EBITDA -337 270 € -523 203 € -291 567 € -24 063 € -200 283 € -102 756 € 238 546 € 415 108 € 234 797 €
Net margin -0.0% -0.0% -0.0% 42.4% -26.3% -8.1% 7.8% 13.2% 8.2%

Revenue and income statement

In 2024, SOCIETE PUZZLE CENTRE achieves revenue of 1.2 M€. Revenue is declining over the period 2016-2024 (CAGR: -6.0%). Vs 2023: +9%. After deducting consumption (0 €), gross margin stands at 1.2 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -337 k€, representing -27.5% of revenue. Positive scissor effect: EBITDA margin improves by +18.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -489 € (-0.0% 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

1 225 465 €

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

1 225 465 €

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

-337 270 €

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

23 641 €

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

-489 €

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

-27.3%

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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 0%. 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 2%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

0.0%

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

2.424%

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

-0.711%

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

0.0

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

16.3%

Solvency indicators evolution
SOCIETE PUZZLE CENTRE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.15
Q3: 41.32
Excellent

In 2024, the debt ratio of SOCIETE PUZZLE CENTRE (0.00) 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
2.42% 2024
2022
2023
2024
Q1: 3.99%
Med: 27.87%
Q3: 55.09%
Average

In 2024, the financial autonomy of SOCIETE PUZZLE CENTRE (2.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.67 years
Excellent

In 2024, the repayment capacity of SOCIETE PUZZLE CENTRE (0.00) 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 233.44. 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

233.435

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

-0.718

Liquidity indicators evolution
SOCIETE PUZZLE CENTRE

Sector positioning

Liquidity ratio
233.44 2024
2022
2023
2024
Q1: 121.4
Med: 202.74
Q3: 381.14
Good +12 pts over 3 years

In 2024, the liquidity ratio of SOCIETE PUZZLE CENTRE (233.44) 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
-0.72x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.69x
Average

In 2024, the interest coverage of SOCIETE PUZZLE CENTRE (-0.7x) 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: 165 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The gap of 146 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 3 days of revenue, i.e. 10 k€ to permanently finance. Notable WCR improvement over the period (-95%), freeing up cash.

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

9 865 €

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

165 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

19 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

3 j

WCR and payment terms evolution
SOCIETE PUZZLE CENTRE

Positioning of SOCIETE PUZZLE CENTRE in its sector

Comparison with sector Organisation de foires, salons professionnels et congrès

Valuation estimate

Based on 63 transactions of similar company sales (all years), the value of SOCIETE PUZZLE CENTRE is estimated at 833 800 € (range 317 828€ - 1 550 129€). The price/revenue ratio is 0.68x (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
63 tx
317k€ 833k€ 1550k€
833 800 € Range: 317 828€ - 1 550 129€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 225 465 € × 0.68x = 833 801 €
Range: 317 829€ - 1 550 129€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 (Organisation de foires, salons professionnels et congrès)

Compare SOCIETE PUZZLE CENTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Organisation de foires, salons professionnels et congrès

Frequently asked questions about SOCIETE PUZZLE CENTRE

What is the revenue of SOCIETE PUZZLE CENTRE ?

The revenue of SOCIETE PUZZLE CENTRE in 2024 is 1.2 M€.

Is SOCIETE PUZZLE CENTRE profitable?

SOCIETE PUZZLE CENTRE recorded a net loss in 2024.

Where is the headquarters of SOCIETE PUZZLE CENTRE ?

The headquarters of SOCIETE PUZZLE CENTRE is located in TOURS (37000), in the department Indre-et-Loire.

Where to find the tax return of SOCIETE PUZZLE CENTRE ?

The tax return of SOCIETE PUZZLE CENTRE 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 PUZZLE CENTRE operate?

SOCIETE PUZZLE CENTRE operates in the sector Organisation de foires, salons professionnels et congrès (NAF code 82.30Z). See the 'Sector positioning' section above to compare the company with its competitors.