C.B INTERIM RECRUTEMENTS SERVICES : revenue, balance sheet and financial ratios

C.B INTERIM RECRUTEMENTS SERVICES is a French company founded 18 years ago, specialized in the sector Activités des agences de travail temporaire . Based in MONTIGNY-LE-BRETONNEUX (78180), this company of category PME shows in 2023 a revenue of 6.1 M€. 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 - C.B INTERIM RECRUTEMENTS SERVICES (SIREN 502848708)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 6 136 183 € 6 034 260 € 5 506 806 € 4 941 263 € 8 692 949 € 8 585 702 € 7 566 565 € 5 315 458 €
Net income 121 000 € 148 007 € 70 167 € 51 636 € 107 516 € 222 636 € 287 961 € 190 847 €
EBITDA 194 936 € 183 057 € 114 574 € 42 652 € 435 691 € 469 020 € 274 943 € 259 013 €
Net margin 2.0% 2.5% 1.3% 1.0% 1.2% 2.6% 3.8% 3.6%

Revenue and income statement

In 2023, C.B INTERIM RECRUTEMENTS SERVICES achieves revenue of 6.1 M€. Revenue is growing positively over 8 years (CAGR: +2.1%). Vs 2022: +2%. After deducting consumption (491 k€), gross margin stands at 5.6 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 195 k€, representing 3.2% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 121 k€, i.e. 2.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

6 136 183 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 644 936 €

EBITDA (2023) ?
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

194 936 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

232 212 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

121 000 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.2%

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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 110%. Debt level is high: negotiating margin with banks is reduced. 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 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 2.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

110.311%

Financial autonomy (2023) ?
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

19.325%

Cash flow / Revenue (2023) ?
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

2.094%

Repayment capacity (2023) ?
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

5.13

Asset age ratio (2023) ?
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

47.1%

Solvency indicators evolution
C.B INTERIM RECRUTEMENTS SERVICES

Sector positioning

Debt ratio
110.31 2023
2021
2022
2023
Q1: 0.0
Med: 2.87
Q3: 33.82
Average

In 2023, the debt ratio of C.B INTERIM RECRUTEMENTS ... (110.31) 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
19.32% 2023
2021
2022
2023
Q1: 12.66%
Med: 26.43%
Q3: 45.52%
Average +12 pts over 3 years

In 2023, the financial autonomy of C.B INTERIM RECRUTEMENTS ... (19.3%) 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
5.13 years 2023
2021
2022
2023
Q1: -0.0 years
Med: 0.0 years
Q3: 0.36 years
Watch +50 pts over 3 years

In 2023, the repayment capacity of C.B INTERIM RECRUTEMENTS ... (5.13) 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 160.50. 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 28.4x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2023) ?
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

160.497

Interest coverage (2023) ?
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

28.405

Liquidity indicators evolution
C.B INTERIM RECRUTEMENTS SERVICES

Sector positioning

Liquidity ratio
160.5 2023
2021
2022
2023
Q1: 113.05
Med: 142.47
Q3: 199.97
Good

In 2023, the liquidity ratio of C.B INTERIM RECRUTEMENTS ... (160.50) 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
28.41x 2023
2021
2022
2023
Q1: -0.08x
Med: 0.0x
Q3: 2.21x
Excellent

In 2023, the interest coverage of C.B INTERIM RECRUTEMENTS ... (28.4x) 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: 122 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 271 days. Excellent situation: suppliers finance 149 days of the operating cycle (retail model). Overall, WCR represents 88 days of revenue, i.e. 1.5 M€ to permanently finance. Notable WCR improvement over the period (-39%), freeing up cash.

Operating WCR (2023) ?
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

1 502 506 €

Customer credit (2023) ?
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

122 j

Supplier credit (2023) ?
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

271 j

Inventory turnover (2023) ?
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 (2023) ?
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

88 j

WCR and payment terms evolution
C.B INTERIM RECRUTEMENTS SERVICES

Positioning of C.B INTERIM RECRUTEMENTS SERVICES 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 C.B INTERIM RECRUTEMENTS SERVICES is estimated at 384 007 € (range 228 355€ - 835 336€). With an EBITDA of 194 936€, 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 2023
135 transactions
228k€ 384k€ 835k€
384 007 € Range: 228 355€ - 835 336€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
194 936 € × 2.0x
Estimation 395 284 €
189 461€ - 931 195€
Revenue Multiple 30%
6 136 183 € × 0.08x
Estimation 472 072 €
370 481€ - 843 938€
Net Income Multiple 20%
121 000 € × 1.8x
Estimation 223 720 €
112 405€ - 582 788€
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 C.B INTERIM RECRUTEMENTS SERVICES with other companies in the same sector:

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

Frequently asked questions about C.B INTERIM RECRUTEMENTS SERVICES

What is the revenue of C.B INTERIM RECRUTEMENTS SERVICES ?

The revenue of C.B INTERIM RECRUTEMENTS SERVICES in 2023 is 6.1 M€.

Is C.B INTERIM RECRUTEMENTS SERVICES profitable?

Yes, C.B INTERIM RECRUTEMENTS SERVICES generated a net profit of 121 k€ in 2023.

Where is the headquarters of C.B INTERIM RECRUTEMENTS SERVICES ?

The headquarters of C.B INTERIM RECRUTEMENTS SERVICES is located in MONTIGNY-LE-BRETONNEUX (78180), in the department Yvelines.

Where to find the tax return of C.B INTERIM RECRUTEMENTS SERVICES ?

The tax return of C.B INTERIM RECRUTEMENTS SERVICES 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 C.B INTERIM RECRUTEMENTS SERVICES operate?

C.B INTERIM RECRUTEMENTS SERVICES 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.