SCJ INFORMATIQUE : revenue, balance sheet and financial ratios

SCJ INFORMATIQUE is a French company founded 41 years ago, specialized in the sector Edition de logiciels applicatifs. Based in MONT-SAINT-AIGNAN (76130), this company of category PME shows in 2025 a revenue of 870 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 - SCJ INFORMATIQUE (SIREN 332333608)
Indicator 2025 2024 2023 2022 2020 2019 2017 2016
Revenue 869 542 € 758 059 € 925 364 € 683 783 € 772 442 € 990 535 € 741 083 € 1 223 617 €
Net income 40 108 € 26 683 € 131 167 € 8 830 € 72 208 € 70 077 € 21 153 € 36 569 €
EBITDA 111 641 € 44 588 € 110 268 € 68 342 € 124 228 € 132 774 € 76 567 € 93 900 €
Net margin 4.6% 3.5% 14.2% 1.3% 9.3% 7.1% 2.9% 3.0%

Revenue and income statement

In 2025, SCJ INFORMATIQUE achieves revenue of 870 k€. Activity remains stable over the period (CAGR: -3.7%). Vs 2024, growth of +15% (758 k€ -> 870 k€). After deducting consumption (81 k€), gross margin stands at 788 k€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 112 k€, representing 12.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.0 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 40 k€, i.e. 4.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

869 542 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

788 079 €

EBITDA (2025) ?
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

111 641 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

44 889 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

40 108 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.7%

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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 26%. 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 55%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.3% 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 (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

25.504%

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

54.51%

Cash flow / Revenue (2025) ?
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

12.255%

Repayment capacity (2025) ?
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

0.595

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

3.9%

Solvency indicators evolution
SCJ INFORMATIQUE

Sector positioning

Debt ratio
25.5 2025
2023
2024
2025
Q1: 0.0
Med: 4.02
Q3: 41.15
Average -8 pts over 3 years

In 2025, the debt ratio of SCJ INFORMATIQUE (25.50) 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
54.51% 2025
2023
2024
2025
Q1: 15.03%
Med: 40.17%
Q3: 60.94%
Good

In 2025, the financial autonomy of SCJ INFORMATIQUE (54.5%) 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
0.59 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.03 years
Q3: 0.97 years
Average -10 pts over 3 years

In 2025, the repayment capacity of SCJ INFORMATIQUE (0.59) 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 284.32. 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 0.4x. Danger: operating income does not cover interest charges, unsustainable situation.

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

284.316

Interest coverage (2025) ?
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

0.398

Liquidity indicators evolution
SCJ INFORMATIQUE

Sector positioning

Liquidity ratio
284.32 2025
2023
2024
2025
Q1: 156.35
Med: 281.16
Q3: 458.03
Good -7 pts over 3 years

In 2025, the liquidity ratio of SCJ INFORMATIQUE (284.32) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.4x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.13x
Q3: 3.51x
Good -8 pts over 3 years

In 2025, the interest coverage of SCJ INFORMATIQUE (0.4x) 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: 52 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 27 days. The company must finance 25 days of gap between collections and payments. Inventory turnover is 15 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 53 days of revenue, i.e. 128 k€ to permanently finance.

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

128 014 €

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

52 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

27 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

15 j

WCR in days of revenue (2025) ?
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

53 j

WCR and payment terms evolution
SCJ INFORMATIQUE

Positioning of SCJ INFORMATIQUE in its sector

Comparison with sector Edition de logiciels applicatifs

Valuation estimate

Based on 103 transactions of similar company sales (all years), the value of SCJ INFORMATIQUE is estimated at 128 840 € (range 50 080€ - 350 264€). With an EBITDA of 111 641€, the sector multiple of 1.0x 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 2025
103 transactions
50k€ 128k€ 350k€
128 840 € Range: 50 080€ - 350 264€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
111 641 € × 1.0x
Estimation 108 358 €
35 535€ - 350 155€
Revenue Multiple 30%
869 542 € × 0.25x
Estimation 216 370 €
95 583€ - 476 193€
Net Income Multiple 20%
40 108 € × 1.2x
Estimation 48 750 €
18 193€ - 161 646€
How is this estimate calculated?

This estimate is based on the analysis of 103 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 (Edition de logiciels applicatifs)

Compare SCJ INFORMATIQUE with other companies in the same sector:

Frequently asked questions about SCJ INFORMATIQUE

What is the revenue of SCJ INFORMATIQUE ?

The revenue of SCJ INFORMATIQUE in 2025 is 870 k€.

Is SCJ INFORMATIQUE profitable?

Yes, SCJ INFORMATIQUE generated a net profit of 40 k€ in 2025.

Where is the headquarters of SCJ INFORMATIQUE ?

The headquarters of SCJ INFORMATIQUE is located in MONT-SAINT-AIGNAN (76130), in the department Seine-Maritime.

Where to find the tax return of SCJ INFORMATIQUE ?

The tax return of SCJ INFORMATIQUE 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 SCJ INFORMATIQUE operate?

SCJ INFORMATIQUE operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.