PARTNAIRE SEVRE ET MAINE : revenue, balance sheet and financial ratios

PARTNAIRE SEVRE ET MAINE is a French company founded 21 years ago, specialized in the sector Activités des agences de travail temporaire . Based in OLIVET (45160), this company of category ETI shows in 2024 a revenue of 2.7 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 - PARTNAIRE SEVRE ET MAINE (SIREN 478430358)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 2 664 030 € 1 968 827 € 2 144 915 € 2 122 605 € 1 726 408 € 2 282 400 € 1 671 799 € 1 238 226 € 1 974 704 €
Net income 80 161 € 57 263 € 58 233 € 50 603 € 52 585 € 98 340 € 13 671 € 25 404 € 118 197 €
EBITDA 114 179 € 8 106 € 36 127 € 69 695 € 29 420 € -16 643 € -6 609 € -10 607 € 113 615 €
Net margin 3.0% 2.9% 2.7% 2.4% 3.0% 4.3% 0.8% 2.1% 6.0%

Revenue and income statement

In 2024, PARTNAIRE SEVRE ET MAINE achieves revenue of 2.7 M€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2023, growth of +35% (2.0 M€ -> 2.7 M€). After deducting consumption (0 €), gross margin stands at 2.7 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 114 k€, representing 4.3% of revenue. Positive scissor effect: EBITDA margin improves by +3.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 3.0% 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

2 664 030 €

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

2 664 030 €

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

114 179 €

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

147 526 €

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

80 161 €

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

4.3%

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 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 21%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% 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

0.062%

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

21.392%

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

1.756%

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

0.003

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

0.0%

Solvency indicators evolution
PARTNAIRE SEVRE ET MAINE

Sector positioning

Debt ratio
0.06 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Good

In 2024, the debt ratio of PARTNAIRE SEVRE ET MAINE (0.06) 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
21.39% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Average

In 2024, the financial autonomy of PARTNAIRE SEVRE ET MAINE (21.4%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average +25 pts over 3 years

In 2024, the repayment capacity of PARTNAIRE SEVRE ET MAINE (0.00) 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 112.06. 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

112.065

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

0.0

Liquidity indicators evolution
PARTNAIRE SEVRE ET MAINE

Sector positioning

Liquidity ratio
112.06 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Average

In 2024, the liquidity ratio of PARTNAIRE SEVRE ET MAINE (112.06) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Good -10 pts over 3 years

In 2024, the interest coverage of PARTNAIRE SEVRE ET MAINE (0.0x) 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: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 240 days. Excellent situation: suppliers finance 207 days of the operating cycle (retail model). Overall, WCR represents 32 days of revenue, i.e. 238 k€ to permanently finance. Over 2016-2024, WCR increased by +78%, requiring additional financing.

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

237 578 €

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

33 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

240 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

32 j

WCR and payment terms evolution
PARTNAIRE SEVRE ET MAINE

Positioning of PARTNAIRE SEVRE ET MAINE 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 PARTNAIRE SEVRE ET MAINE is estimated at 206 891 € (range 118 632€ - 459 849€). With an EBITDA of 114 179€, 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 2024
135 transactions
118k€ 206k€ 459k€
206 891 € Range: 118 632€ - 459 849€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
114 179 € × 2.0x
Estimation 231 528 €
110 972€ - 545 425€
Revenue Multiple 30%
2 664 030 € × 0.08x
Estimation 204 951 €
160 845€ - 366 397€
Net Income Multiple 20%
80 161 € × 1.8x
Estimation 148 212 €
74 467€ - 386 090€
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 PARTNAIRE SEVRE ET MAINE with other companies in the same sector:

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

Frequently asked questions about PARTNAIRE SEVRE ET MAINE

What is the revenue of PARTNAIRE SEVRE ET MAINE ?

The revenue of PARTNAIRE SEVRE ET MAINE in 2024 is 2.7 M€.

Is PARTNAIRE SEVRE ET MAINE profitable?

Yes, PARTNAIRE SEVRE ET MAINE generated a net profit of 80 k€ in 2024.

Where is the headquarters of PARTNAIRE SEVRE ET MAINE ?

The headquarters of PARTNAIRE SEVRE ET MAINE is located in OLIVET (45160), in the department Loiret.

Where to find the tax return of PARTNAIRE SEVRE ET MAINE ?

The tax return of PARTNAIRE SEVRE ET MAINE 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 PARTNAIRE SEVRE ET MAINE operate?

PARTNAIRE SEVRE ET MAINE 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.