SCANDINAVIAN TOBACCO GROUP FRANCE : revenue, balance sheet and financial ratios

SCANDINAVIAN TOBACCO GROUP FRANCE is a French company founded 50 years ago, specialized in the sector Activités des agences de publicité. Based in NANTERRE (92000), this company of category PME shows in 2024 a revenue of 25.3 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 - SCANDINAVIAN TOBACCO GROUP FRANCE (SIREN 305792079)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 25 257 041 € 24 693 852 € 23 450 391 € 26 278 264 € 31 050 054 € 19 651 865 € 25 696 845 € 22 190 937 € 22 643 671 €
Net income 72 314 € 717 861 € 1 307 309 € 564 634 € -640 022 € 421 354 € -164 766 € 693 824 € 495 126 €
EBITDA 403 684 € 859 620 € -573 980 € -4 976 165 € 6 888 839 € -3 120 784 € 4 508 915 € 1 179 654 € 1 329 568 €
Net margin 0.3% 2.9% 5.6% 2.1% -2.1% 2.1% -0.6% 3.1% 2.2%

Revenue and income statement

In 2024, SCANDINAVIAN TOBACCO GROUP FRANCE achieves revenue of 25.3 M€. Revenue is growing positively over 9 years (CAGR: +1.4%). Vs 2023: +2%. After deducting consumption (2.3 M€), gross margin stands at 22.9 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 404 k€, representing 1.6% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 72 k€, i.e. 0.3% 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

25 257 041 €

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

22 918 548 €

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

403 684 €

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

138 718 €

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

72 314 €

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

1.6%

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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 92%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.3% 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

92.341%

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

4.211%

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

1.279%

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

1.023

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

48.4%

Solvency indicators evolution
SCANDINAVIAN TOBACCO GROUP FRANCE

Sector positioning

Debt ratio
92.34 2024
2022
2023
2024
Q1: 0.0
Med: 7.82
Q3: 44.59
Watch +50 pts over 3 years

In 2024, the debt ratio of SCANDINAVIAN TOBACCO GRO... (92.34) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
4.21% 2024
2022
2023
2024
Q1: 9.69%
Med: 34.27%
Q3: 59.15%
Average -22 pts over 3 years

In 2024, the financial autonomy of SCANDINAVIAN TOBACCO GRO... (4.2%) 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
1.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.14 years
Average +48 pts over 3 years

In 2024, the repayment capacity of SCANDINAVIAN TOBACCO GRO... (1.02) 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 201.43. 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 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

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

201.425

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

0.13

Liquidity indicators evolution
SCANDINAVIAN TOBACCO GROUP FRANCE

Sector positioning

Liquidity ratio
201.43 2024
2022
2023
2024
Q1: 128.85
Med: 206.6
Q3: 363.72
Average

In 2024, the liquidity ratio of SCANDINAVIAN TOBACCO GRO... (201.43) 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
0.13x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.56x
Good +26 pts over 3 years

In 2024, the interest coverage of SCANDINAVIAN TOBACCO GRO... (0.1x) 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: 76 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 18 days. The gap of 58 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 71 days of revenue, i.e. 5.0 M€ to permanently finance. Notable WCR improvement over the period (-43%), freeing up cash.

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

4 970 838 €

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

76 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

18 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

5 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

71 j

WCR and payment terms evolution
SCANDINAVIAN TOBACCO GROUP FRANCE

Positioning of SCANDINAVIAN TOBACCO GROUP FRANCE in its sector

Comparison with sector Activités des agences de publicité

Valuation estimate

Based on 68 transactions of similar company sales (all years), the value of SCANDINAVIAN TOBACCO GROUP FRANCE is estimated at 2 322 805 € (range 892 468€ - 5 336 378€). With an EBITDA of 403 684€, the sector multiple of 2.9x is applied. The price/revenue ratio is 0.22x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
68 tx
892k€ 2322k€ 5336k€
2 322 805 € Range: 892 468€ - 5 336 378€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
403 684 € × 2.9x
Estimation 1 159 812 €
334 696€ - 4 565 655€
Revenue Multiple 30%
25 257 041 € × 0.22x
Estimation 5 669 242 €
2 349 636€ - 9 650 158€
Net Income Multiple 20%
72 314 € × 2.9x
Estimation 210 634 €
101 148€ - 792 516€
How is this estimate calculated?

This estimate is based on the analysis of 68 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 publicité)

Compare SCANDINAVIAN TOBACCO GROUP FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de publicité

Frequently asked questions about SCANDINAVIAN TOBACCO GROUP FRANCE

What is the revenue of SCANDINAVIAN TOBACCO GROUP FRANCE ?

The revenue of SCANDINAVIAN TOBACCO GROUP FRANCE in 2024 is 25.3 M€.

Is SCANDINAVIAN TOBACCO GROUP FRANCE profitable?

Yes, SCANDINAVIAN TOBACCO GROUP FRANCE generated a net profit of 72 k€ in 2024.

Where is the headquarters of SCANDINAVIAN TOBACCO GROUP FRANCE ?

The headquarters of SCANDINAVIAN TOBACCO GROUP FRANCE is located in NANTERRE (92000), in the department Hauts-de-Seine.

Where to find the tax return of SCANDINAVIAN TOBACCO GROUP FRANCE ?

The tax return of SCANDINAVIAN TOBACCO GROUP FRANCE 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 SCANDINAVIAN TOBACCO GROUP FRANCE operate?

SCANDINAVIAN TOBACCO GROUP FRANCE operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.