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SIM ETOILE : revenue, balance sheet and financial ratios

SIM ETOILE is a French company founded 24 years ago, specialized in the sector Activités des agences de travail temporaire . Based in EVREUX (27000), this company of category PME shows in 2023 a net income negative of -59 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 - SIM ETOILE (SIREN 440281293)
Indicator 2023 2022
Revenue N/C N/C
Net income -58 523 € 62 528 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2023, SIM ETOILE records a net loss of 59 k€. This deficit will reduce equity on the balance sheet.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-58 523 €

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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 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 66%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

12.059%

Financial autonomy (2023) ?
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

66.452%

Asset age ratio (2023) ?
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

31.6%

Solvency indicators evolution
SIM ETOILE

Sector positioning

Debt ratio
12.06 2023
2022
2023
Q1: 0.0
Med: 2.87
Q3: 33.82
Average -15 pts over 2 years

In 2023, the debt ratio of SIM ETOILE (12.06) 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
66.45% 2023
2022
2023
Q1: 12.66%
Med: 26.43%
Q3: 45.52%
Excellent

In 2023, the financial autonomy of SIM ETOILE (66.5%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 376.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

376.247

Liquidity indicators evolution
SIM ETOILE

Sector positioning

Liquidity ratio
376.25 2023
2022
2023
Q1: 113.05
Med: 142.47
Q3: 199.97
Excellent

In 2023, the liquidity ratio of SIM ETOILE (376.25) 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.

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: 1003 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 537 days. The gap of 466 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 (2023) ?
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 (2023) ?
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

1003 j

Supplier credit (2023) ?
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

537 j

Inventory turnover (2023) ?
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
SIM ETOILE

Positioning of SIM ETOILE in its sector

Comparison with sector Activités des agences de travail temporaire

Similar companies (Activités des agences de travail temporaire )

Compare SIM ETOILE with other companies in the same sector:

Frequently asked questions about SIM ETOILE

What is the revenue of SIM ETOILE ?

The revenue of SIM ETOILE is not publicly disclosed (confidential accounts filed with INPI).

Is SIM ETOILE profitable?

SIM ETOILE recorded a net loss in 2023.

Where is the headquarters of SIM ETOILE ?

The headquarters of SIM ETOILE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of SIM ETOILE ?

The tax return of SIM ETOILE 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 SIM ETOILE operate?

SIM ETOILE 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.