SCIENCE ET TECHNIQUES : revenue, balance sheet and financial ratios

SCIENCE ET TECHNIQUES is a French company founded 35 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in SAINT-PAUL (97411), this company of category PME shows in 2018 a revenue of 342 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 - SCIENCE ET TECHNIQUES (SIREN 379739956)
Indicator 2025 2024 2018 2017
Revenue N/C N/C 341 735 € 327 937 €
Net income 0 € 0 € 39 646 € 50 434 €
EBITDA N/C N/C 52 562 € 62 501 €
Net margin N/C N/C 11.6% 15.4%

Revenue and income statement

In 2025, SCIENCE ET TECHNIQUES records a net loss of 0 €. This deficit will reduce equity on the balance sheet. Change over 2017-2018: 50 k€ -> 0 €.

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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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.769%

Financial autonomy (2025) ?
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

0.699%

Asset age ratio (2025) ?
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

34.0%

Solvency indicators evolution
SCIENCE ET TECHNIQUES

Sector positioning

Debt ratio
0.77 2025
2018
2024
2025
Q1: 0.0
Med: 3.67
Q3: 28.55
Good -24 pts over 3 years

In 2025, the debt ratio of SCIENCE ET TECHNIQUES (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
0.7% 2025
2018
2024
2025
Q1: 26.28%
Med: 43.48%
Q3: 62.04%
Watch

In 2025, the financial autonomy of SCIENCE ET TECHNIQUES (0.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
0.24 years 2018
2018
Q1: 0.0 years
Med: 0.01 years
Q3: 1.38 years
Average

In 2018, the repayment capacity of SCIENCE ET TECHNIQUES (0.24) 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 993.55. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

993.546

Liquidity indicators evolution
SCIENCE ET TECHNIQUES

Sector positioning

Liquidity ratio
993.55 2025
2018
2024
2025
Q1: 147.44
Med: 215.05
Q3: 310.05
Excellent

In 2025, the liquidity ratio of SCIENCE ET TECHNIQUES (993.55) 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
0.8x 2018
2018
Q1: 0.0x
Med: 0.2x
Q3: 4.31x
Good

In 2018, the interest coverage of SCIENCE ET TECHNIQUES (0.8x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1350 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 229 days. The gap of 1121 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2025) ?
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 (2025) ?
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

1350 j

Supplier credit (2025) ?
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

229 j

Inventory turnover (2025) ?
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
SCIENCE ET TECHNIQUES

Positioning of SCIENCE ET TECHNIQUES in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Similar companies (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare SCIENCE ET TECHNIQUES with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about SCIENCE ET TECHNIQUES

What is the revenue of SCIENCE ET TECHNIQUES ?

The revenue of SCIENCE ET TECHNIQUES in 2018 is 342 k€.

Is SCIENCE ET TECHNIQUES profitable?

Yes, SCIENCE ET TECHNIQUES generated a net profit of 40 k€ in 2018.

Where is the headquarters of SCIENCE ET TECHNIQUES ?

The headquarters of SCIENCE ET TECHNIQUES is located in SAINT-PAUL (97411), in the department La Reunion.

Where to find the tax return of SCIENCE ET TECHNIQUES ?

The tax return of SCIENCE ET TECHNIQUES 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 SCIENCE ET TECHNIQUES operate?

SCIENCE ET TECHNIQUES operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.