SIREN : 377722210
SCORA is a French company founded 36 years ago, specialized in the sector Supérettes. Based in VIEUX-BOUCAU-LES-BAINS (40480), this company of category PME shows in 2024 a revenue of 2.4 M€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 2 443 642 € | 2 705 767 € | 3 066 584 € | 3 173 168 € | 2 666 413 € | 2 919 248 € | 2 739 393 € | 2 408 411 € |
| Net income | 5 986 € | 35 533 € | 674 635 € | 121 056 € | 51 363 € | 40 829 € | 19 491 € | 22 527 € |
| EBITDA | 80 451 € | 114 187 € | 153 598 € | 207 957 € | 165 384 € | 150 223 € | 121 369 € | 107 962 € |
| Net margin | 0.2% | 1.3% | 22.0% | 3.8% | 1.9% | 1.4% | 0.7% | 0.9% |
In 2024, SCORA achieves revenue of 2.4 M€. Revenue is growing positively over 8 years (CAGR: +0.2%). Slight decline of -10% vs 2023. After deducting consumption (1.6 M€), gross margin stands at 819 k€, i.e. a rate of 34%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 3.3% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 6 k€, i.e. 0.2% of revenue. This profit can be retained or distributed to shareholders.
2 443 642 €
819 309 €
80 451 €
42 133 €
5 986 €
3.3%
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 80%. 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 2.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
6.7%
80.085%
1.757%
2.339
21.9%
In 2024, the debt ratio of SCORA (6.70) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SCORA (80.1%) 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.
In 2024, the repayment capacity of SCORA (2.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 591.07. 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 13.0x. Operating income very largely covers interest expenses: high safety margin.
591.066
13.029
In 2024, the liquidity ratio of SCORA (591.07) 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.
In 2024, the interest coverage of SCORA (13.0x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 39 days. Favorable situation: supplier credit is longer than customer credit by 30 days. Inventory turnover is 34 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 211 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2017-2024, WCR increased by +54%, requiring additional financing.
1 435 249 €
9 j
39 j
34 j
211 j
Based on 551 transactions of similar company sales in 2024, the value of SCORA is estimated at 365 708 € (range 161 069€ - 730 392€). With an EBITDA of 80 451€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (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.
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This estimate is based on the analysis of 551 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SCORA with other companies in the same sector:
The revenue of SCORA in 2024 is 2.4 M€.
Yes, SCORA generated a net profit of 6 k€ in 2024.
The headquarters of SCORA is located in VIEUX-BOUCAU-LES-BAINS (40480), in the department Landes.
The tax return of SCORA 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).
SCORA operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.