SIREN : 529195273
SECOND REGARD is a French company founded 15 years ago, specialized in the sector Activités des agences de publicité. Based in SAINT-NAZAIRE (44600), this company of category PME shows in 2021 a revenue of 489 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
| Indicator | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 489 170 € | 315 725 € | 387 101 € | 277 873 € | 313 066 € | 343 992 € |
| Net income | 46 829 € | 13 699 € | 14 450 € | -13 359 € | 30 848 € | 63 890 € |
| EBITDA | 61 615 € | 73 408 € | 21 932 € | -12 631 € | 39 520 € | 83 943 € |
| Net margin | 9.6% | 4.3% | 3.7% | -4.8% | 9.9% | 18.6% |
In 2021, SECOND REGARD achieves revenue of 489 k€. Over the period 2016-2021, the company shows strong growth with a CAGR (compound annual growth rate) of +7.3%. Vs 2020, growth of +55% (316 k€ -> 489 k€). After deducting consumption (0 €), gross margin stands at 489 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 62 k€, representing 12.6% of revenue. Warning negative scissor effect: despite revenue change (+55%), EBITDA varies by -16%, reducing margin by 10.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 9.6% of revenue. This profit can be retained or distributed to shareholders.
489 170 €
489 170 €
61 615 €
57 613 €
46 829 €
12.6%
The debt ratio (= Financial debt / Equity x 100) stands at 12%. 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 62%. 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 10.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.028%
62.358%
10.391%
0.59
28.5%
In 2021, the debt ratio of SECOND REGARD (12.03) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of SECOND REGARD (62.4%) 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 2021, the repayment capacity of SECOND REGARD (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.
The liquidity ratio (= Current assets / Current liabilities) stands at 377.52. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
377.519
0.0
In 2021, the liquidity ratio of SECOND REGARD (377.52) 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 2021, the interest coverage of SECOND REGARD (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 59 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 45 days. The company must finance 14 days of gap between collections and payments. WCR is negative (-0 days): operations structurally generate cash. Notable WCR improvement over the period (-100%), freeing up cash.
-108 €
59 j
45 j
0 j
0 j
Based on 68 transactions of similar company sales
(all years),
the value of SECOND REGARD is estimated at
148 732 €
(range 52 294€ - 507 145€).
With an EBITDA of 61 615€, the sector multiple of 2.9x is applied.
The price/revenue ratio is 0.22x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 68 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 SECOND REGARD with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des agences de publicité
The revenue of SECOND REGARD in 2021 is 489 k€.
Yes, SECOND REGARD generated a net profit of 47 k€ in 2021.
The headquarters of SECOND REGARD is located in SAINT-NAZAIRE (44600), in the department Loire-Atlantique.
The tax return of SECOND REGARD 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).
SECOND REGARD operates in the sector Activités des agences de publicité (NAF code 73.11Z). See the 'Sector positioning' section above to compare the company with its competitors.