GENERAL EMPLOI : revenue, balance sheet and financial ratios

GENERAL EMPLOI is a French company founded 15 years ago, specialized in the sector Activités des agences de travail temporaire . Based in VILLEFRANCHE-SUR-SAONE (69400), this company of category PME shows in 2021 a revenue of 3.2 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 - GENERAL EMPLOI (SIREN 529126583)
Indicator 2021 2019 2016
Revenue 3 214 448 € 2 160 193 € 1 417 412 €
Net income 84 967 € 52 450 € 95 135 €
EBITDA 117 999 € 114 702 € 29 164 €
Net margin 2.6% 2.4% 6.7%

Revenue and income statement

In 2021, GENERAL EMPLOI achieves revenue of 3.2 M€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +17.8%. Vs 2019, growth of +49% (2.2 M€ -> 3.2 M€). After deducting consumption (0 €), gross margin stands at 3.2 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 118 k€, representing 3.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 85 k€, i.e. 2.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 214 448 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 214 448 €

EBITDA (2021) ?
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

117 999 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

112 686 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

84 967 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.7%

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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 76%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

75.842%

Financial autonomy (2021) ?
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

29.804%

Cash flow / Revenue (2021) ?
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

2.879%

Repayment capacity (2021) ?
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

2.776

Asset age ratio (2021) ?
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

34.8%

Solvency indicators evolution
GENERAL EMPLOI

Sector positioning

Debt ratio
75.84 2021
2016
2019
2021
Q1: 0.04
Med: 8.47
Q3: 56.87
Average +49 pts over 3 years

In 2021, the debt ratio of GENERAL EMPLOI (75.84) 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
29.8% 2021
2016
2019
2021
Q1: 13.61%
Med: 28.15%
Q3: 44.99%
Good -17 pts over 3 years

In 2021, the financial autonomy of GENERAL EMPLOI (29.8%) 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
2.78 years 2021
2016
2019
2021
Q1: 0.0 years
Med: 0.0 years
Q3: 0.95 years
Average +41 pts over 3 years

In 2021, the repayment capacity of GENERAL EMPLOI (2.78) 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 203.56. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2021) ?
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

203.557

Interest coverage (2021) ?
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

0.79

Liquidity indicators evolution
GENERAL EMPLOI

Sector positioning

Liquidity ratio
203.56 2021
2016
2019
2021
Q1: 121.69
Med: 155.71
Q3: 212.12
Good +15 pts over 3 years

In 2021, the liquidity ratio of GENERAL EMPLOI (203.56) 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
0.79x 2021
2016
2019
2021
Q1: 0.0x
Med: 0.03x
Q3: 1.36x
Good

In 2021, the interest coverage of GENERAL EMPLOI (0.8x) 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: 73 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 46 days of revenue, i.e. 411 k€ to permanently finance. Over 2016-2021, WCR increased by +238%, requiring additional financing.

Operating WCR (2021) ?
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

411 289 €

Customer credit (2021) ?
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

73 j

Supplier credit (2021) ?
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

39 j

Inventory turnover (2021) ?
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 (2021) ?
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

46 j

WCR and payment terms evolution
GENERAL EMPLOI

Positioning of GENERAL EMPLOI 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 GENERAL EMPLOI is estimated at 225 245 € (range 131 351€ - 496 313€). With an EBITDA of 117 999€, 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 2021
135 transactions
131k€ 225k€ 496k€
225 245 € Range: 131 351€ - 496 313€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
117 999 € × 2.0x
Estimation 239 274 €
114 685€ - 563 673€
Revenue Multiple 30%
3 214 448 € × 0.08x
Estimation 247 296 €
194 077€ - 442 098€
Net Income Multiple 20%
84 967 € × 1.8x
Estimation 157 098 €
78 931€ - 409 237€
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 GENERAL EMPLOI with other companies in the same sector:

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

Frequently asked questions about GENERAL EMPLOI

What is the revenue of GENERAL EMPLOI ?

The revenue of GENERAL EMPLOI in 2021 is 3.2 M€.

Is GENERAL EMPLOI profitable?

Yes, GENERAL EMPLOI generated a net profit of 85 k€ in 2021.

Where is the headquarters of GENERAL EMPLOI ?

The headquarters of GENERAL EMPLOI is located in VILLEFRANCHE-SUR-SAONE (69400), in the department Rhone.

Where to find the tax return of GENERAL EMPLOI ?

The tax return of GENERAL EMPLOI 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 GENERAL EMPLOI operate?

GENERAL EMPLOI 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.