SCEA SAINT FLORENT : revenue, balance sheet and financial ratios

SCEA SAINT FLORENT is a French company founded 72 years ago, specialized in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses. Based in PARIS (75012), this company of category PME shows in 2022 a revenue of 182 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 - SCEA SAINT FLORENT (SIREN 542055504)
Indicator 2022 2021 2020 2019
Revenue 182 203 € 167 971 € 119 334 € 170 193 €
Net income 260 046 € 135 812 € -185 945 € -56 001 €
EBITDA -112 669 € -102 974 € -174 107 € -118 414 €
Net margin 142.7% 80.9% -155.8% -32.9%

Revenue and income statement

In 2022, SCEA SAINT FLORENT achieves revenue of 182 k€. Revenue is growing positively over 4 years (CAGR: +2.3%). Vs 2021: +8%. After deducting consumption (72 k€), gross margin stands at 111 k€, i.e. a rate of 61%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -113 k€, representing -61.8% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 260 k€, i.e. 142.7% 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

182 203 €

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

110 558 €

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

-112 669 €

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

-145 107 €

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

260 046 €

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

-43.8%

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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 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.1 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 111.9% 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

0.678%

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

97.275%

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

111.853%

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

0.086

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

24.8%

Solvency indicators evolution
SCEA SAINT FLORENT

Sector positioning

Debt ratio
0.68 2022
2020
2021
2022
Q1: 1.62
Med: 55.44
Q3: 174.24
Excellent

In 2022, the debt ratio of SCEA SAINT FLORENT (0.68) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
97.28% 2022
2020
2021
2022
Q1: 15.66%
Med: 43.2%
Q3: 64.41%
Excellent +7 pts over 3 years

In 2022, the financial autonomy of SCEA SAINT FLORENT (97.3%) 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
0.09 years 2022
2020
2021
2022
Q1: 0.0 years
Med: 1.14 years
Q3: 3.84 years
Good

In 2022, the repayment capacity of SCEA SAINT FLORENT (0.09) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 4212.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2022) ?
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

4212.466

Interest coverage (2022) ?
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

-140.348

Liquidity indicators evolution
SCEA SAINT FLORENT

Sector positioning

Liquidity ratio
4212.47 2022
2020
2021
2022
Q1: 126.03
Med: 229.16
Q3: 474.63
Excellent

In 2022, the liquidity ratio of SCEA SAINT FLORENT (4212.47) 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
-140.35x 2022
2020
2021
2022
Q1: 0.0x
Med: 1.48x
Q3: 5.74x
Watch

In 2022, the interest coverage of SCEA SAINT FLORENT (-140.3x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 33 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 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 402 days of revenue, i.e. 204 k€ to permanently finance. Over 2019-2022, WCR increased by +52%, 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

203 537 €

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

89 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

56 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

63 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

402 j

WCR and payment terms evolution
SCEA SAINT FLORENT

Positioning of SCEA SAINT FLORENT in its sector

Comparison with sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Valuation estimate

Based on 138 transactions of similar company sales (all years), the value of SCEA SAINT FLORENT is estimated at 299 496 € (range 126 858€ - 917 676€). The price/revenue ratio is 0.41x (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
138 transactions
126k€ 299k€ 917k€
299 496 € Range: 126 858€ - 917 676€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
182 203 € × 0.41x
Estimation 75 471 €
25 883€ - 126 726€
Net Income Multiple 20%
260 046 € × 2.4x
Estimation 635 534 €
278 321€ - 2 104 102€
How is this estimate calculated?

This estimate is based on the analysis of 138 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 (Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses)

Compare SCEA SAINT FLORENT with other companies in the same sector:

Voir toutes les statistiques du secteur Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses

Frequently asked questions about SCEA SAINT FLORENT

What is the revenue of SCEA SAINT FLORENT ?

The revenue of SCEA SAINT FLORENT in 2022 is 182 k€.

Is SCEA SAINT FLORENT profitable?

Yes, SCEA SAINT FLORENT generated a net profit of 260 k€ in 2022.

Where is the headquarters of SCEA SAINT FLORENT ?

The headquarters of SCEA SAINT FLORENT is located in PARIS (75012), in the department Paris.

Where to find the tax return of SCEA SAINT FLORENT ?

The tax return of SCEA SAINT FLORENT 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 SCEA SAINT FLORENT operate?

SCEA SAINT FLORENT operates in the sector Culture de céréales (à l'exception du riz), de légumineuses et de graines oléagineuses (NAF code 01.11Z). See the 'Sector positioning' section above to compare the company with its competitors.