ITEM TRAVAIL TEMPORAIRE : revenue, balance sheet and financial ratios

ITEM TRAVAIL TEMPORAIRE is a French company founded 23 years ago, specialized in the sector Activités des agences de travail temporaire . Based in LA MAXE (57140), this company of category PME shows in 2020 a revenue of 1.3 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 - ITEM TRAVAIL TEMPORAIRE (SIREN 448602771)
Indicator 2020 2017 2016 2015
Revenue 1 283 457 € 3 018 329 € 3 257 789 € 2 837 785 €
Net income -132 418 € 80 827 € 20 087 € 155 799 €
EBITDA -117 319 € 82 001 € 136 528 € 108 627 €
Net margin -10.3% 2.7% 0.6% 5.5%

Revenue and income statement

In 2020, ITEM TRAVAIL TEMPORAIRE achieves revenue of 1.3 M€. Revenue is declining over the period 2015-2020 (CAGR: -14.7%). Significant drop of -57% vs 2017. After deducting consumption (0 €), gross margin stands at 1.3 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 -117 k€, representing -9.1% of revenue. Warning negative scissor effect: despite revenue change (-57%), EBITDA varies by -243%, reducing margin by 11.9 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -132 k€ (-10.3% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 283 457 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 283 457 €

EBITDA (2020) ?
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

-117 319 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-120 886 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-132 418 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.1%

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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 99%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 27%. The balance between equity and debt is satisfactory.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

99.494%

Financial autonomy (2020) ?
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

26.573%

Cash flow / Revenue (2020) ?
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

-10.496%

Repayment capacity (2020) ?
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

-2.11

Asset age ratio (2020) ?
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

7.3%

Solvency indicators evolution
ITEM TRAVAIL TEMPORAIRE

Sector positioning

Debt ratio
99.49 2020
2016
2017
2020
Q1: 0.11
Med: 10.37
Q3: 72.79
Average

In 2020, the debt ratio of ITEM TRAVAIL TEMPORAIRE (99.49) 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
26.57% 2020
2016
2017
2020
Q1: 13.31%
Med: 26.98%
Q3: 44.49%
Average

In 2020, the financial autonomy of ITEM TRAVAIL TEMPORAIRE (26.6%) 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
-2.11 years 2020
2016
2017
2020
Q1: -0.29 years
Med: 0.0 years
Q3: 1.25 years
Excellent -50 pts over 3 years

In 2020, the repayment capacity of ITEM TRAVAIL TEMPORAIRE (-2.11) 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 105.60. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

105.601

Interest coverage (2020) ?
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

-7.544

Liquidity indicators evolution
ITEM TRAVAIL TEMPORAIRE

Sector positioning

Liquidity ratio
105.6 2020
2016
2017
2020
Q1: 127.94
Med: 163.17
Q3: 226.34
Watch -33 pts over 3 years

In 2020, the liquidity ratio of ITEM TRAVAIL TEMPORAIRE (105.60) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-7.54x 2020
2016
2017
2020
Q1: -0.33x
Med: 0.0x
Q3: 1.4x
Watch -50 pts over 3 years

In 2020, the interest coverage of ITEM TRAVAIL TEMPORAIRE (-7.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.

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: 27 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 1 days of revenue, i.e. 4 k€ to permanently finance. Notable WCR improvement over the period (-99%), freeing up cash.

Operating WCR (2020) ?
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

3 658 €

Customer credit (2020) ?
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

27 j

Supplier credit (2020) ?
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 (2020) ?
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 (2020) ?
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

1 j

WCR and payment terms evolution
ITEM TRAVAIL TEMPORAIRE

Positioning of ITEM TRAVAIL TEMPORAIRE 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 ITEM TRAVAIL TEMPORAIRE is estimated at 98 739 € (range 77 490€ - 176 519€). 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 2020
135 transactions
77k€ 98k€ 176k€
98 739 € Range: 77 490€ - 176 519€
NAF 5 all-time

Valuation method used

Revenue Multiple
1 283 457 € × 0.08x = 98 740 €
Range: 77 491€ - 176 520€

Only this financial indicator is available for this company.

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 ITEM TRAVAIL TEMPORAIRE with other companies in the same sector:

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

Frequently asked questions about ITEM TRAVAIL TEMPORAIRE

What is the revenue of ITEM TRAVAIL TEMPORAIRE ?

The revenue of ITEM TRAVAIL TEMPORAIRE in 2020 is 1.3 M€.

Is ITEM TRAVAIL TEMPORAIRE profitable?

ITEM TRAVAIL TEMPORAIRE recorded a net loss in 2020.

Where is the headquarters of ITEM TRAVAIL TEMPORAIRE ?

The headquarters of ITEM TRAVAIL TEMPORAIRE is located in LA MAXE (57140), in the department Moselle.

Where to find the tax return of ITEM TRAVAIL TEMPORAIRE ?

The tax return of ITEM TRAVAIL TEMPORAIRE 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 ITEM TRAVAIL TEMPORAIRE operate?

ITEM TRAVAIL TEMPORAIRE 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.