LA SCIA : revenue, balance sheet and financial ratios

LA SCIA is a French company founded 8 years ago, specialized in the sector Restauration traditionnelle. Based in AILLON-LE-JEUNE (73340), this company of category PME shows in 2019 a revenue of 194 k€. 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 - LA SCIA (SIREN 830438644)
Indicator 2021 2019 2018
Revenue N/C 193 588 € 183 879 €
Net income 38 725 € -3 668 € 22 381 €
EBITDA N/C 78 € 32 602 €
Net margin N/C -1.9% 12.2%

Revenue and income statement

In 2021, LA SCIA generates positive net income of 39 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2021: 22 k€ -> 39 k€.

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

38 725 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

33.585%

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

66.354%

Solvency indicators evolution
LA SCIA

Sector positioning

Debt ratio
33.59 2021
2018
2019
2021
Q1: 1.38
Med: 53.42
Q3: 168.44
Good -34 pts over 3 years

In 2021, the debt ratio of LA SCIA (33.59) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
66.35% 2021
2018
2019
2021
Q1: 9.07%
Med: 32.0%
Q3: 55.27%
Excellent +32 pts over 3 years

In 2021, the financial autonomy of LA SCIA (66.3%) 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
-54.24 years 2019
2018
2019
Q1: 0.0 years
Med: 0.49 years
Q3: 3.0 years
Excellent -36 pts over 2 years

In 2019, the repayment capacity of LA SCIA (-54.24) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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 and payment terms evolution
LA SCIA

Positioning of LA SCIA in its sector

Comparison with sector Restauration traditionnelle

Valuation estimate

Based on 663 transactions of similar company sales in 2021, the value of LA SCIA is estimated at 275 392 € (range 132 555€ - 523 592€). 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
663 transactions
132k€ 275k€ 523k€
275 392 € Range: 132 555€ - 523 592€
NAF 5 année 2021

Valuation method used

Net Income Multiple
38 725 € × 7.1x = 275 393 €
Range: 132 556€ - 523 592€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 663 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 (Restauration traditionnelle)

Compare LA SCIA with other companies in the same sector:

Frequently asked questions about LA SCIA

What is the revenue of LA SCIA ?

The revenue of LA SCIA in 2019 is 194 k€.

Is LA SCIA profitable?

Yes, LA SCIA generated a net profit of 39 k€ in 2021.

Where is the headquarters of LA SCIA ?

The headquarters of LA SCIA is located in AILLON-LE-JEUNE (73340), in the department Savoie.

Where to find the tax return of LA SCIA ?

The tax return of LA SCIA 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 LA SCIA operate?

LA SCIA operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.