Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 1980-01-01 (46 years)Status: ActiveBusiness sector: Activités des agences de travail temporaire Location: AVOINE (37420), Indre-et-Loire
SCOPE 37 : revenue, balance sheet and financial ratios
SCOPE 37 is a French company
founded 46 years ago,
specialized in the sector Activités des agences de travail temporaire .
Based in AVOINE (37420),
this company of category PME
shows in 2024 a revenue of 15.1 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SCOPE 37 achieves revenue of 15.1 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.7%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 15.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 568 k€, representing 3.8% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 541 k€, i.e. 3.6% 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
15 103 128 €
Gross margin (2024)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
15 103 128 €
EBITDA (2024)
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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
568 116 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
759 023 €
Net income (2024)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
541 419 €
EBITDA margin (2024)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
3.8%
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 7%. 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 53%. 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 0.5 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 2.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.278%
Financial autonomy (2024)
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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
53.08%
Cash flow / Revenue (2024)
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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
2.321%
Repayment capacity (2024)
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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
0.51
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Debt ratio
0.316
1.772
0.147
13.146
47.316
11.446
25.775
9.082
7.278
Financial autonomy
32.468
50.208
50.904
48.755
38.214
45.218
38.871
44.098
53.08
Repayment capacity
0.028
-0.61
0.006
0.61
3.848
0.526
1.395
0.414
0.51
Cash flow / Revenue
1.094%
-0.395%
3.466%
3.133%
1.49%
2.831%
1.823%
2.841%
2.321%
Sector positioning
Debt ratio
7.282024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Average-11 pts over 3 years
In 2024, the debt ratio of SCOPE 37 (7.28) 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
53.08%2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Excellent+11 pts over 3 years
In 2024, the financial autonomy of SCOPE 37 (53.1%) 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
0.51 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average
In 2024, the repayment capacity of SCOPE 37 (0.51) 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 227.64. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.
Liquidity ratio (2024)
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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
227.639
Interest coverage (2024)
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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
0.001
Liquidity indicators evolution SCOPE 37
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Liquidity ratio
145.11
197.303
200.216
219.547
224.166
198.316
190.836
188.932
227.639
Interest coverage
0.072
-0.01
0.0
0.035
1.214
0.242
2.103
2.397
0.001
Sector positioning
Liquidity ratio
227.642024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent+5 pts over 3 years
In 2024, the liquidity ratio of SCOPE 37 (227.64) 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
0.0x2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Good-25 pts over 3 years
In 2024, the interest coverage of SCOPE 37 (0.0x) 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: 43 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 62 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Overall, WCR represents 26 days of revenue, i.e. 1.1 M€ to permanently finance. Over 2016-2024, WCR increased by +28%, requiring additional financing.
Operating WCR (2024)
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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
1 105 851 €
Customer credit (2024)
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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
43 j
Supplier credit (2024)
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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
62 j
Inventory turnover (2024)
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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 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
26 j
WCR and payment terms evolution SCOPE 37
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
Operating WCR
864 029 €
658 522 €
663 651 €
960 490 €
855 377 €
1 250 053 €
1 103 496 €
990 932 €
1 105 851 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
0
Customer payment term (days)
83
36
50
32
51
59
52
54
43
Supplier payment term (days)
36
50
48
113
71
31
68
91
62
Positioning of SCOPE 37 in its sector
Comparison with sector Activités des agences de travail temporaire
Valuation estimate
Based on 135 transactions of similar company sales
(all years),
the value of SCOPE 37 is estimated at
1 124 787 €
(range 650 233€ - 2 501 627€).
With an EBITDA of 568 116€, the sector multiple of 2.0x is applied.
The price/revenue ratio is 0.08x
(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 value2024
135 transactions
650k€1124k€2501k€
1 124 787 €Range: 650 233€ - 2 501 627€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
568 116 €×2.0x
Estimation1 152 004 €
552 160€ - 2 713 850€
Revenue Multiple30%
15 103 128 €×0.08x
Estimation1 161 922 €
911 874€ - 2 077 204€
Net Income Multiple20%
541 419 €×1.8x
Estimation1 001 043 €
502 958€ - 2 607 704€
How is this estimate calculated?
This estimate is based on the analysis of 135 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 travail temporaire )
Compare SCOPE 37 with other companies in the same sector:
Yes, SCOPE 37 generated a net profit of 541 k€ in 2024.
Where is the headquarters of SCOPE 37 ?
The headquarters of SCOPE 37 is located in AVOINE (37420), in the department Indre-et-Loire.
Where to find the tax return of SCOPE 37 ?
The tax return of SCOPE 37 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 SCOPE 37 operate?
SCOPE 37 operates in the sector Activités des agences de travail temporaire (NAF code 78.20Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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