APPEL INTERIM GAP : revenue, balance sheet and financial ratios

APPEL INTERIM GAP is a French company founded 14 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 2.7 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 - APPEL INTERIM GAP (SIREN 535176473)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 660 063 € 2 063 385 € 2 354 395 € 1 819 651 € 1 905 512 € 2 529 860 € 2 727 625 € 2 340 441 € 1 662 651 €
Net income 330 152 € 195 692 € 192 039 € 76 419 € 144 058 € 90 309 € 171 847 € 135 683 € 153 111 €
EBITDA 426 742 € 289 583 € 275 958 € 131 704 € 199 540 € 182 619 € 244 561 € 158 170 € 171 431 €
Net margin 12.4% 9.5% 8.2% 4.2% 7.6% 3.6% 6.3% 5.8% 9.2%

Revenue and income statement

In 2024, APPEL INTERIM GAP achieves revenue of 2.7 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.1%. Vs 2023, growth of +29% (2.1 M€ -> 2.7 M€). After deducting consumption (0 €), gross margin stands at 2.7 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 427 k€, representing 16.0% of revenue. Positive scissor effect: EBITDA margin improves by +2.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 330 k€, i.e. 12.4% 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

2 660 063 €

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

2 660 063 €

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

426 742 €

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

401 468 €

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

330 152 €

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

16.0%

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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 56%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 32%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 11.3% 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

55.557%

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

32.177%

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

11.343%

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

1.133

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
APPEL INTERIM GAP

Sector positioning

Debt ratio
55.56 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Average

In 2024, the debt ratio of APPEL INTERIM GAP (55.56) 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
32.18% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Good +12 pts over 3 years

In 2024, the financial autonomy of APPEL INTERIM GAP (32.2%) 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
1.13 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 GAP (1.13) 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 198.35. 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

198.354

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

2.502

Liquidity indicators evolution
APPEL INTERIM GAP

Sector positioning

Liquidity ratio
198.35 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent

In 2024, the liquidity ratio of APPEL INTERIM GAP (198.35) 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
2.5x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Excellent

In 2024, the interest coverage of APPEL INTERIM GAP (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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. Favorable situation: supplier credit is longer than customer credit by 4 days. Overall, WCR represents 31 days of revenue, i.e. 232 k€ to permanently finance. Notable WCR improvement over the period (-32%), 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

232 490 €

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

43 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

47 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

31 j

WCR and payment terms evolution
APPEL INTERIM GAP

Positioning of APPEL INTERIM GAP 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 GAP is estimated at 616 144 € (range 316 899€ - 1 447 043€). With an EBITDA of 426 742€, 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
316k€ 616k€ 1447k€
616 144 € Range: 316 899€ - 1 447 043€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
426 742 € × 2.0x
Estimation 865 331 €
414 757€ - 2 038 516€
Revenue Multiple 30%
2 660 063 € × 0.08x
Estimation 204 645 €
160 605€ - 365 851€
Net Income Multiple 20%
330 152 € × 1.8x
Estimation 610 426 €
306 699€ - 1 590 153€
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 GAP 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 GAP

What is the revenue of APPEL INTERIM GAP ?

The revenue of APPEL INTERIM GAP in 2024 is 2.7 M€.

Is APPEL INTERIM GAP profitable?

Yes, APPEL INTERIM GAP generated a net profit of 330 k€ in 2024.

Where is the headquarters of APPEL INTERIM GAP ?

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

Where to find the tax return of APPEL INTERIM GAP ?

The tax return of APPEL INTERIM GAP 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 GAP operate?

APPEL INTERIM GAP 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.