SC STEFANO : revenue, balance sheet and financial ratios

SC STEFANO is a French company founded 13 years ago, specialized in the sector Commerce d'alimentation générale. Based in ERMENONVILLE (60950), this company of category PME shows in 2022 a revenue of 11 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 - SC STEFANO (SIREN 789957198)
Indicator 2022 2020 2019 2018
Revenue 10 731 € 4 065 € 5 125 € 2 963 €
Net income 10 650 € 4 563 € 3 612 € 2 283 €
EBITDA 650 € -846 € -6 478 € -2 203 €
Net margin 99.2% 112.3% 70.5% 77.1%

Revenue and income statement

In 2022, SC STEFANO achieves revenue of 11 k€. Over the period 2018-2022, the company shows strong growth with a CAGR (compound annual growth rate) of +38.0%. Vs 2020, growth of +164% (4 k€ -> 11 k€). After deducting consumption (5 k€), gross margin stands at 6 k€, i.e. a rate of 55%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 650 €, representing 6.1% of revenue. Positive scissor effect: EBITDA margin improves by +26.9 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 11 k€, i.e. 99.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

10 731 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

5 900 €

EBITDA (2022) ?
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

650 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

650 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

10 650 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.1%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 29%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 99.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

39.957%

Financial autonomy (2022) ?
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

28.55%

Cash flow / Revenue (2022) ?
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

99.245%

Repayment capacity (2022) ?
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

0.437

Asset age ratio (2022) ?
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

100.0%

Solvency indicators evolution
SC STEFANO

Sector positioning

Debt ratio
39.96 2022
2019
2020
2022
Q1: 0.0
Med: 26.57
Q3: 139.07
Average -11 pts over 3 years

In 2022, the debt ratio of SC STEFANO (39.96) 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
28.55% 2022
2019
2020
2022
Q1: 2.8%
Med: 24.36%
Q3: 51.38%
Good -7 pts over 3 years

In 2022, the financial autonomy of SC STEFANO (28.6%) 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
0.44 years 2022
2019
2020
2022
Q1: 0.0 years
Med: 0.0 years
Q3: 2.13 years
Average -13 pts over 3 years

In 2022, the repayment capacity of SC STEFANO (0.44) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Inventory turnover is 162 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 162 days of revenue, i.e. 5 k€ to permanently finance. Over 2018-2022, WCR increased by +175%, requiring additional financing.

Operating WCR (2022) ?
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

4 831 €

Customer credit (2022) ?
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 (2022) ?
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 (2022) ?
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

162 j

WCR in days of revenue (2022) ?
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

162 j

WCR and payment terms evolution
SC STEFANO

Positioning of SC STEFANO in its sector

Comparison with sector Commerce d'alimentation générale

Valuation estimate

Based on 265 transactions of similar company sales in 2022, the value of SC STEFANO is estimated at 19 942 € (range 8 335€ - 42 568€). With an EBITDA of 650€, the sector multiple of 5.8x is applied. The price/revenue ratio is 0.25x (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 2022
265 transactions
8k€ 19k€ 42k€
19 942 € Range: 8 335€ - 42 568€
NAF 5 année 2022

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
650 € × 5.8x
Estimation 3 779 €
2 032€ - 6 706€
Revenue Multiple 30%
10 731 € × 0.25x
Estimation 2 646 €
1 687€ - 4 057€
Net Income Multiple 20%
10 650 € × 8.1x
Estimation 86 299 €
34 068€ - 189 993€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 265 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 (Commerce d'alimentation générale)

Compare SC STEFANO with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce d'alimentation générale

Frequently asked questions about SC STEFANO

What is the revenue of SC STEFANO ?

The revenue of SC STEFANO in 2022 is 11 k€.

Is SC STEFANO profitable?

Yes, SC STEFANO generated a net profit of 11 k€ in 2022.

Where is the headquarters of SC STEFANO ?

The headquarters of SC STEFANO is located in ERMENONVILLE (60950), in the department Oise.

Where to find the tax return of SC STEFANO ?

The tax return of SC STEFANO 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 SC STEFANO operate?

SC STEFANO operates in the sector Commerce d'alimentation générale (NAF code 47.11B). See the 'Sector positioning' section above to compare the company with its competitors.