SIREN : 845398957
SC is a French company founded 7 years ago, specialized in the sector Débits de boissons. Based in PAU (64000), this company of category PME shows in 2024 a revenue of 747 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
| Indicator | 2024 | 2023 | 2021 |
|---|---|---|---|
| Revenue | 747 132 € | N/C | 322 165 € |
| Net income | 40 566 € | 62 660 € | -20 986 € |
| EBITDA | 61 225 € | N/C | -56 891 € |
| Net margin | 5.4% | N/C | -6.5% |
In 2024, SC achieves revenue of 747 k€. Over the period 2021-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.4%. After deducting consumption (307 k€), gross margin stands at 440 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 61 k€, representing 8.2% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 41 k€, i.e. 5.4% of revenue. This profit can be retained or distributed to shareholders.
747 132 €
440 099 €
61 225 €
45 120 €
40 566 €
8.1%
The debt ratio (= Financial debt / Equity x 100) stands at 231%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 6.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
230.58%
21.613%
6.878%
3.958
45.0%
In 2024, the debt ratio of SC (230.58) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SC (21.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SC (3.96) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 31.90. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 4.8x. Financial charges are adequately covered by operations.
31.904
4.828
In 2024, the liquidity ratio of SC (31.90) 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.
In 2024, the interest coverage of SC (4.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 53 days. Excellent situation: suppliers finance 53 days of the operating cycle (retail model). Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-4 days): operations structurally generate cash. Over 2021-2024, WCR increased by +85%, requiring additional financing.
-7 979 €
0 j
53 j
7 j
-4 j
Based on 156 transactions of similar company sales in 2024, the value of SC is estimated at 472 904 € (range 311 038€ - 724 334€). With an EBITDA of 61 225€, the sector multiple of 7.1x is applied. The price/revenue ratio is 0.84x (in line with sector norms). 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.
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This estimate is based on the analysis of 156 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SC with other companies in the same sector:
The revenue of SC in 2024 is 747 k€.
Yes, SC generated a net profit of 41 k€ in 2024.
The headquarters of SC is located in PAU (64000), in the department Pyrenees-Atlantiques.
The tax return of SC 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).
SC operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.