EVS INTERIM : revenue, balance sheet and financial ratios

EVS INTERIM is a French company founded 57 years ago, specialized in the sector Activités des agences de travail temporaire . Based in LIVRY-GARGAN (93190), this company of category PME shows in 2024 a revenue of 3.8 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 - EVS INTERIM (SIREN 698202280)
Indicator 2024 2023 2022 2021 2020 2018 2017 2016
Revenue 3 783 392 € 4 631 708 € 5 505 880 € 5 759 790 € 5 514 042 € 9 109 188 € 9 290 398 € 8 950 133 €
Net income 18 116 € 120 097 € 135 348 € 186 081 € 127 038 € 482 103 € 573 873 € 503 623 €
EBITDA -68 864 € 63 341 € 151 019 € 223 135 € 95 623 € 448 717 € 589 812 € 544 018 €
Net margin 0.5% 2.6% 2.5% 3.2% 2.3% 5.3% 6.2% 5.6%

Revenue and income statement

In 2024, EVS INTERIM achieves revenue of 3.8 M€. Revenue is declining over the period 2016-2024 (CAGR: -10.2%). Significant drop of -18% vs 2023. After deducting consumption (0 €), gross margin stands at 3.8 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 -69 k€, representing -1.8% of revenue. Warning negative scissor effect: despite revenue change (-18%), EBITDA varies by -209%, reducing margin by 3.2 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 18 k€, i.e. 0.5% 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

3 783 392 €

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

3 783 392 €

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

-68 864 €

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

-51 637 €

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

18 116 €

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

-1.8%

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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 0%. 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 72%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 0.3% 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

0.0%

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

72.188%

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

0.34%

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

0.0

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

1.3%

Solvency indicators evolution
EVS INTERIM

Sector positioning

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

In 2024, the debt ratio of EVS INTERIM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
72.19% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Excellent +6 pts over 3 years

In 2024, the financial autonomy of EVS INTERIM (72.2%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Excellent

In 2024, the repayment capacity of EVS INTERIM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 348.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

348.382

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

-0.306

Liquidity indicators evolution
EVS INTERIM

Sector positioning

Liquidity ratio
348.38 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent

In 2024, the liquidity ratio of EVS INTERIM (348.38) 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
-0.31x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Average -5 pts over 3 years

In 2024, the interest coverage of EVS INTERIM (-0.3x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 19 days. The company must finance 30 days of gap between collections and payments. WCR is negative (-3 days): operations structurally generate cash. Notable WCR improvement over the period (-103%), 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

-31 213 €

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

49 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

19 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

-3 j

WCR and payment terms evolution
EVS INTERIM

Positioning of EVS INTERIM 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 EVS INTERIM is estimated at 188 037 € (range 143 788€ - 347 110€). 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
143k€ 188k€ 347k€
188 037 € Range: 143 788€ - 347 110€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
3 783 392 € × 0.08x
Estimation 291 066 €
228 428€ - 520 348€
Net Income Multiple 20%
18 116 € × 1.8x
Estimation 33 495 €
16 829€ - 87 254€
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 EVS INTERIM with other companies in the same sector:

Frequently asked questions about EVS INTERIM

What is the revenue of EVS INTERIM ?

The revenue of EVS INTERIM in 2024 is 3.8 M€.

Is EVS INTERIM profitable?

Yes, EVS INTERIM generated a net profit of 18 k€ in 2024.

Where is the headquarters of EVS INTERIM ?

The headquarters of EVS INTERIM is located in LIVRY-GARGAN (93190), in the department Seine-Saint-Denis.

Where to find the tax return of EVS INTERIM ?

The tax return of EVS INTERIM 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 EVS INTERIM operate?

EVS INTERIM 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.