SART SCATIGNA : revenue, balance sheet and financial ratios

SART SCATIGNA is a French company founded 14 years ago, specialized in the sector Restauration de type rapide. Based in SAINT-JUNIEN (87200), this company of category PME shows in 2017 a revenue of 261 k€. 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 - SART SCATIGNA (SIREN 750901241)
Indicator 2018 2017 2016
Revenue N/C 261 403 € 253 384 €
Net income -5 459 € 8 978 € 35 249 €
EBITDA N/C 13 478 € 41 752 €
Net margin N/C 3.4% 13.9%

Revenue and income statement

In 2018, SART SCATIGNA records a net loss of 5 k€. This deficit will reduce equity on the balance sheet.

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-5 459 €

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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 1%. 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 86%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.768%

Financial autonomy (2018) ?
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

86.07%

Asset age ratio (2018) ?
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

34.4%

Solvency indicators evolution
SART SCATIGNA

Sector positioning

Debt ratio
0.77 2018
2016
2017
2018
Q1: 0.0
Med: 30.28
Q3: 180.47
Good

In 2018, the debt ratio of SART SCATIGNA (0.77) 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
86.07% 2018
2016
2017
2018
Q1: 3.6%
Med: 26.69%
Q3: 55.05%
Excellent

In 2018, the financial autonomy of SART SCATIGNA (86.1%) 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
0.1 years 2017
2016
2017
Q1: 0.0 years
Med: 0.05 years
Q3: 2.05 years
Average +9 pts over 2 years

In 2017, the repayment capacity of SART SCATIGNA (0.10) 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 596.81. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

596.812

Liquidity indicators evolution
SART SCATIGNA

Sector positioning

Liquidity ratio
596.81 2018
2016
2017
2018
Q1: 41.4
Med: 91.12
Q3: 166.08
Excellent

In 2018, the liquidity ratio of SART SCATIGNA (596.81) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
0.0x 2017
2016
2017
Q1: 0.0x
Med: 0.18x
Q3: 4.36x
Average

In 2017, the interest coverage of SART SCATIGNA (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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 (2018) ?
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 (2018) ?
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 (2018) ?
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 (2018) ?
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
SART SCATIGNA

Positioning of SART SCATIGNA in its sector

Comparison with sector Restauration de type rapide

Similar companies (Restauration de type rapide)

Compare SART SCATIGNA with other companies in the same sector:

Frequently asked questions about SART SCATIGNA

What is the revenue of SART SCATIGNA ?

The revenue of SART SCATIGNA in 2017 is 261 k€.

Is SART SCATIGNA profitable?

SART SCATIGNA recorded a net loss in 2018.

Where is the headquarters of SART SCATIGNA ?

The headquarters of SART SCATIGNA is located in SAINT-JUNIEN (87200), in the department Haute-Vienne.

Where to find the tax return of SART SCATIGNA ?

The tax return of SART SCATIGNA 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 SART SCATIGNA operate?

SART SCATIGNA operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.