SOFRAGAZ : revenue, balance sheet and financial ratios

SOFRAGAZ is a French company founded 50 years ago, specialized in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin. Based in VILLIERS-LE-BEL (95400), this company of category PME shows in 2024 a revenue of 761 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 - SOFRAGAZ (SIREN 305871881)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 761 227 € N/C 822 201 € 681 720 € 602 679 € 619 958 € 619 303 € 509 878 €
Net income 32 233 € 0 € 31 716 € 33 703 € 7 545 € 38 596 € 48 783 € 34 593 €
EBITDA 38 274 € N/C 39 332 € 23 400 € 4 731 € 45 583 € 63 835 € 43 732 €
Net margin 4.2% N/C 3.9% 4.9% 1.3% 6.2% 7.9% 6.8%

Revenue and income statement

In 2024, SOFRAGAZ achieves revenue of 761 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +5.9%. After deducting consumption (210 k€), gross margin stands at 551 k€, i.e. a rate of 72%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 38 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 32 k€, i.e. 4.2% 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

761 227 €

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

551 429 €

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

38 274 €

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

40 217 €

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

32 233 €

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

5.0%

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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 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

34.051%

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

18.551%

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

4.993%

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

1.94

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

42.8%

Solvency indicators evolution
SOFRAGAZ

Sector positioning

Debt ratio
34.05 2024
2022
2023
2024
Q1: 0.04
Med: 20.52
Q3: 73.06
Average

In 2024, the debt ratio of SOFRAGAZ (34.05) 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
18.55% 2024
2022
2023
2024
Q1: 9.56%
Med: 37.01%
Q3: 54.95%
Average -7 pts over 3 years

In 2024, the financial autonomy of SOFRAGAZ (18.6%) 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
1.94 years 2024
2022
2024
Q1: 0.0 years
Med: 0.08 years
Q3: 1.34 years
Watch

In 2024, the repayment capacity of SOFRAGAZ (1.94) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 314.68. 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 1.6x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

314.68

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

1.565

Liquidity indicators evolution
SOFRAGAZ

Sector positioning

Liquidity ratio
314.68 2024
2022
2023
2024
Q1: 133.71
Med: 217.46
Q3: 331.62
Good +9 pts over 3 years

In 2024, the liquidity ratio of SOFRAGAZ (314.68) 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
1.56x 2024
2022
2024
Q1: 0.0x
Med: 0.28x
Q3: 3.34x
Good -14 pts over 2 years

In 2024, the interest coverage of SOFRAGAZ (1.6x) 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: 46 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 50 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 33 days of revenue, i.e. 70 k€ to permanently finance. Over 2017-2024, WCR increased by +986%, 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

70 117 €

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

46 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

50 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

10 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

33 j

WCR and payment terms evolution
SOFRAGAZ

Positioning of SOFRAGAZ in its sector

Comparison with sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Valuation estimate

Based on 100 transactions of similar company sales (all years), the value of SOFRAGAZ is estimated at 253 978 € (range 140 363€ - 403 745€). With an EBITDA of 38 274€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.53x (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 2024
100 transactions
140k€ 253k€ 403k€
253 978 € Range: 140 363€ - 403 745€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
38 274 € × 5.6x
Estimation 214 084 €
102 380€ - 328 980€
Revenue Multiple 30%
761 227 € × 0.53x
Estimation 404 810 €
256 054€ - 644 210€
Net Income Multiple 20%
32 233 € × 4.0x
Estimation 127 469 €
61 785€ - 229 960€
How is this estimate calculated?

This estimate is based on the analysis of 100 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 (Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin)

Compare SOFRAGAZ with other companies in the same sector:

Voir toutes les statistiques du secteur Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin

Frequently asked questions about SOFRAGAZ

What is the revenue of SOFRAGAZ ?

The revenue of SOFRAGAZ in 2024 is 761 k€.

Is SOFRAGAZ profitable?

Yes, SOFRAGAZ generated a net profit of 32 k€ in 2024.

Where is the headquarters of SOFRAGAZ ?

The headquarters of SOFRAGAZ is located in VILLIERS-LE-BEL (95400), in the department Val-d'Oise.

Where to find the tax return of SOFRAGAZ ?

The tax return of SOFRAGAZ 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 SOFRAGAZ operate?

SOFRAGAZ operates in the sector Réparation d'appareils électroménagers et d'équipements pour la maison et le jardin (NAF code 95.22Z). See the 'Sector positioning' section above to compare the company with its competitors.