PAUL CRAMATTE INTERIM SAS : revenue, balance sheet and financial ratios

PAUL CRAMATTE INTERIM SAS is a French company founded 24 years ago, specialized in the sector Activités des agences de travail temporaire . Based in MONTBELIARD (25200), this company of category PME shows in 2020 a revenue of 3.4 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 - PAUL CRAMATTE INTERIM SAS (SIREN 438301871)
Indicator 2020 2019 2018 2017 2016
Revenue 3 396 428 € 5 912 689 € 7 611 104 € 9 212 418 € 8 443 857 €
Net income -46 044 € -27 877 € 124 369 € 277 080 € 206 626 €
EBITDA -88 686 € 13 941 € 123 126 € 366 798 € 262 994 €
Net margin -1.4% -0.5% 1.6% 3.0% 2.4%

Revenue and income statement

In 2020, PAUL CRAMATTE INTERIM SAS achieves revenue of 3.4 M€. Revenue is declining over the period 2016-2020 (CAGR: -20.4%). Significant drop of -43% vs 2019. After deducting consumption (240 €), gross margin stands at 3.4 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 -89 k€, representing -2.6% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -736%, reducing margin by 2.8 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -46 k€ (-1.4% 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

3 396 428 €

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

3 396 188 €

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

-88 686 €

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

-83 018 €

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

-46 044 €

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

-2.6%

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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 72%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 29%. 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

72.108%

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

29.239%

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

-1.856%

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

-4.963

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

37.9%

Solvency indicators evolution
PAUL CRAMATTE INTERIM SAS

Sector positioning

Debt ratio
72.11 2020
2018
2019
2020
Q1: 0.11
Med: 10.37
Q3: 72.79
Average +17 pts over 3 years

In 2020, the debt ratio of PAUL CRAMATTE INTERIM SAS (72.11) 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
29.24% 2020
2018
2019
2020
Q1: 13.31%
Med: 26.98%
Q3: 44.49%
Good +12 pts over 3 years

In 2020, the financial autonomy of PAUL CRAMATTE INTERIM SAS (29.2%) 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
-4.96 years 2020
2018
2019
2020
Q1: -0.29 years
Med: 0.0 years
Q3: 1.25 years
Excellent

In 2020, the repayment capacity of PAUL CRAMATTE INTERIM SAS (-4.96) 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 161.16. 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

161.161

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

-15.708

Liquidity indicators evolution
PAUL CRAMATTE INTERIM SAS

Sector positioning

Liquidity ratio
161.16 2020
2018
2019
2020
Q1: 127.94
Med: 163.17
Q3: 226.34
Average +23 pts over 3 years

In 2020, the liquidity ratio of PAUL CRAMATTE INTERIM SAS (161.16) 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
-15.71x 2020
2018
2019
2020
Q1: -0.33x
Med: 0.0x
Q3: 1.4x
Watch -50 pts over 3 years

In 2020, the interest coverage of PAUL CRAMATTE INTERIM SAS (-15.7x) 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: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Favorable situation: supplier credit is longer than customer credit by 11 days. Overall, WCR represents 17 days of revenue, i.e. 160 k€ to permanently finance. Notable WCR improvement over the period (-74%), 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

160 481 €

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

62 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

73 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

17 j

WCR and payment terms evolution
PAUL CRAMATTE INTERIM SAS

Positioning of PAUL CRAMATTE INTERIM SAS 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 PAUL CRAMATTE INTERIM SAS is estimated at 261 295 € (range 205 064€ - 467 126€). 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
205k€ 261k€ 467k€
261 295 € Range: 205 064€ - 467 126€
NAF 5 all-time

Valuation method used

Revenue Multiple
3 396 428 € × 0.08x = 261 296 €
Range: 205 064€ - 467 127€

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 PAUL CRAMATTE INTERIM SAS with other companies in the same sector:

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

Frequently asked questions about PAUL CRAMATTE INTERIM SAS

What is the revenue of PAUL CRAMATTE INTERIM SAS ?

The revenue of PAUL CRAMATTE INTERIM SAS in 2020 is 3.4 M€.

Is PAUL CRAMATTE INTERIM SAS profitable?

PAUL CRAMATTE INTERIM SAS recorded a net loss in 2020.

Where is the headquarters of PAUL CRAMATTE INTERIM SAS ?

The headquarters of PAUL CRAMATTE INTERIM SAS is located in MONTBELIARD (25200), in the department Doubs.

Where to find the tax return of PAUL CRAMATTE INTERIM SAS ?

The tax return of PAUL CRAMATTE INTERIM SAS 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 PAUL CRAMATTE INTERIM SAS operate?

PAUL CRAMATTE INTERIM SAS 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.