SOCIETE TECHNIQUE COMMINGEOISE : revenue, balance sheet and financial ratios

SOCIETE TECHNIQUE COMMINGEOISE is a French company founded 27 years ago, specialized in the sector Autres activités de soutien aux entreprises n.c.a.. Based in BOUSSENS (31360), this company of category PME shows in 2024 a revenue of 2.1 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 TECHNIQUE COMMINGEOISE (SIREN 421495201)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 2 125 692 € 2 203 144 € 2 001 624 € 1 993 551 € 2 067 828 € 2 114 062 € 2 029 999 € 1 681 835 €
Net income 352 905 € 387 594 € 20 480 € 185 569 € 150 257 € 1 056 783 € 281 087 € 10 540 €
EBITDA 752 533 € 796 973 € 375 435 € 519 979 € 542 070 € 716 510 € 601 638 € 347 777 €
Net margin 16.6% 17.6% 1.0% 9.3% 7.3% 50.0% 13.8% 0.6%

Revenue and income statement

In 2024, SOCIETE TECHNIQUE COMMINGEOISE achieves revenue of 2.1 M€. Revenue is growing positively over 8 years (CAGR: +3.0%). Slight decline of -4% vs 2023. After deducting consumption (10 k€), gross margin stands at 2.1 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 753 k€, representing 35.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 353 k€, i.e. 16.6% 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

2 125 692 €

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

2 115 234 €

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

752 533 €

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

457 574 €

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

352 905 €

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

35.4%

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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 14%. 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 69%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 29.6% 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 (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

13.662%

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

68.627%

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

29.595%

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

0.525

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

26.1%

Solvency indicators evolution
SOCIETE TECHNIQUE COMMINGEOISE

Sector positioning

Debt ratio
13.66 2024
2021
2023
2024
Q1: 0.0
Med: 5.61
Q3: 47.03
Average

In 2024, the debt ratio of SOCIETE TECHNIQUE COMMING... (13.66) 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
68.63% 2024
2021
2023
2024
Q1: 6.21%
Med: 32.46%
Q3: 67.88%
Excellent

In 2024, the financial autonomy of SOCIETE TECHNIQUE COMMING... (68.6%) 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
0.53 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.29 years
Average

In 2024, the repayment capacity of SOCIETE TECHNIQUE COMMING... (0.53) 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 466.32. 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 2.5x. Financial charges are adequately covered by operations.

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

466.321

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

2.539

Liquidity indicators evolution
SOCIETE TECHNIQUE COMMINGEOISE

Sector positioning

Liquidity ratio
466.32 2024
2021
2023
2024
Q1: 120.11
Med: 218.14
Q3: 571.7
Good +14 pts over 3 years

In 2024, the liquidity ratio of SOCIETE TECHNIQUE COMMING... (466.32) 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
2.54x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.61x
Excellent

In 2024, the interest coverage of SOCIETE TECHNIQUE COMMING... (2.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 75 days. The company must finance 9 days of gap between collections and payments. Overall, WCR represents 9 days of revenue, i.e. 51 k€ to permanently finance. Notable WCR improvement over the period (-27%), 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

51 314 €

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

84 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

75 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

9 j

WCR and payment terms evolution
SOCIETE TECHNIQUE COMMINGEOISE

Positioning of SOCIETE TECHNIQUE COMMINGEOISE in its sector

Comparison with sector Autres activités de soutien aux entreprises n.c.a.

Valuation estimate

Based on 131 transactions of similar company sales (all years), the value of SOCIETE TECHNIQUE COMMINGEOISE is estimated at 2 286 226 € (range 731 527€ - 4 258 032€). With an EBITDA of 752 533€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.36x (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.

Estimated enterprise value 2024
131 transactions
731k€ 2286k€ 4258k€
2 286 226 € Range: 731 527€ - 4 258 032€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
752 533 € × 4.8x
Estimation 3 649 642 €
1 095 889€ - 6 278 492€
Revenue Multiple 30%
2 125 692 € × 0.36x
Estimation 758 049 €
378 607€ - 1 432 849€
Net Income Multiple 20%
352 905 € × 3.3x
Estimation 1 169 954 €
350 003€ - 3 444 656€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 131 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 (Autres activités de soutien aux entreprises n.c.a.)

Compare SOCIETE TECHNIQUE COMMINGEOISE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres activités de soutien aux entreprises n.c.a.

Frequently asked questions about SOCIETE TECHNIQUE COMMINGEOISE

What is the revenue of SOCIETE TECHNIQUE COMMINGEOISE ?

The revenue of SOCIETE TECHNIQUE COMMINGEOISE in 2024 is 2.1 M€.

Is SOCIETE TECHNIQUE COMMINGEOISE profitable?

Yes, SOCIETE TECHNIQUE COMMINGEOISE generated a net profit of 353 k€ in 2024.

Where is the headquarters of SOCIETE TECHNIQUE COMMINGEOISE ?

The headquarters of SOCIETE TECHNIQUE COMMINGEOISE is located in BOUSSENS (31360), in the department Haute-Garonne.

Where to find the tax return of SOCIETE TECHNIQUE COMMINGEOISE ?

The tax return of SOCIETE TECHNIQUE COMMINGEOISE 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 TECHNIQUE COMMINGEOISE operate?

SOCIETE TECHNIQUE COMMINGEOISE operates in the sector Autres activités de soutien aux entreprises n.c.a. (NAF code 82.99Z). See the 'Sector positioning' section above to compare the company with its competitors.