APPEL INTERIM COMMINGES : revenue, balance sheet and financial ratios

APPEL INTERIM COMMINGES is a French company founded 6 years ago, specialized in the sector Activités des agences de travail temporaire . Based in CASTELNAU-LE-LEZ (34170), this company of category PME shows in 2024 a revenue of 927 k€. 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 - APPEL INTERIM COMMINGES (SIREN 879365203)
Indicator 2024 2023 2022 2021 2020
Revenue 926 993 € 1 157 410 € 769 277 € 257 197 € 201 826 €
Net income 103 739 € 130 481 € 40 347 € 19 605 € 991 €
EBITDA 136 302 € 172 650 € 51 669 € 32 073 € 2 679 €
Net margin 11.2% 11.3% 5.2% 7.6% 0.5%

Revenue and income statement

In 2024, APPEL INTERIM COMMINGES achieves revenue of 927 k€. Over the period 2020-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +46.4%. Significant drop of -20% vs 2023. After deducting consumption (0 €), gross margin stands at 927 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 136 k€, representing 14.7% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 104 k€, i.e. 11.2% 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

926 993 €

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

926 993 €

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

136 302 €

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

119 828 €

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

103 739 €

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

14.7%

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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 168%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.9% 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

167.689%

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

26.29%

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

11.924%

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

2.657

Solvency indicators evolution
APPEL INTERIM COMMINGES

Sector positioning

Debt ratio
167.69 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Watch

In 2024, the debt ratio of APPEL INTERIM COMMINGES (167.69) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
26.29% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Good +19 pts over 3 years

In 2024, the financial autonomy of APPEL INTERIM COMMINGES (26.3%) 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
2.66 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average

In 2024, the repayment capacity of APPEL INTERIM COMMINGES (2.66) 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 335.37. 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 3.1x. 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

335.367

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

3.083

Liquidity indicators evolution
APPEL INTERIM COMMINGES

Sector positioning

Liquidity ratio
335.37 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent

In 2024, the liquidity ratio of APPEL INTERIM COMMINGES (335.37) 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
3.08x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent +10 pts over 3 years

In 2024, the interest coverage of APPEL INTERIM COMMINGES (3.1x) 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: 22 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 16 days. Overall, WCR represents 53 days of revenue, i.e. 137 k€ to permanently finance. Over 2020-2024, WCR increased by +8499%, 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

136 620 €

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

22 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

38 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

53 j

WCR and payment terms evolution
APPEL INTERIM COMMINGES

Positioning of APPEL INTERIM COMMINGES in its sector

Comparison with sector Activités des agences de travail temporaire

Valuation estimate

Based on 135 transactions of similar company sales (all years), the value of APPEL INTERIM COMMINGES is estimated at 197 949 € (range 102 301€ - 463 730€). With an EBITDA of 136 302€, the sector multiple of 2.0x is applied. The price/revenue ratio is 0.08x (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
135 transactions
102k€ 197k€ 463k€
197 949 € Range: 102 301€ - 463 730€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
136 302 € × 2.0x
Estimation 276 388 €
132 474€ - 651 105€
Revenue Multiple 30%
926 993 € × 0.08x
Estimation 71 316 €
55 969€ - 127 494€
Net Income Multiple 20%
103 739 € × 1.8x
Estimation 191 806 €
96 370€ - 499 651€
How is this estimate calculated?

This estimate is based on the analysis of 135 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 (Activités des agences de travail temporaire )

Compare APPEL INTERIM COMMINGES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about APPEL INTERIM COMMINGES

What is the revenue of APPEL INTERIM COMMINGES ?

The revenue of APPEL INTERIM COMMINGES in 2024 is 927 k€.

Is APPEL INTERIM COMMINGES profitable?

Yes, APPEL INTERIM COMMINGES generated a net profit of 104 k€ in 2024.

Where is the headquarters of APPEL INTERIM COMMINGES ?

The headquarters of APPEL INTERIM COMMINGES is located in CASTELNAU-LE-LEZ (34170), in the department Herault.

Where to find the tax return of APPEL INTERIM COMMINGES ?

The tax return of APPEL INTERIM COMMINGES 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 APPEL INTERIM COMMINGES operate?

APPEL INTERIM COMMINGES operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.