SOCIETE OPTIMA SERVICE : revenue, balance sheet and financial ratios

SOCIETE OPTIMA SERVICE is a French company founded 55 years ago, specialized in the sector Activités des agences de travail temporaire . Based in EVREUX (27000), this company of category PME shows in 2024 a revenue of 9.5 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

Financial history - SOCIETE OPTIMA SERVICE (SIREN 713650075)
Indicator 2024 2023 2022 2020 2019 2018 2017 2016
Revenue 9 528 199 € 10 293 515 € 11 133 864 € 8 717 799 € 10 764 526 € 10 058 403 € 8 689 580 € 6 717 630 €
Net income 728 532 € 547 712 € 117 989 € 180 209 € 672 900 € 1 320 840 € 1 185 753 € 1 011 105 €
EBITDA -184 908 € -696 912 € -714 032 € -726 165 € -117 334 € 273 909 € 500 893 € 96 299 €
Net margin 7.6% 5.3% 1.1% 2.1% 6.3% 13.1% 13.6% 15.1%

Revenue and income statement

In 2024, SOCIETE OPTIMA SERVICE achieves revenue of 9.5 M€. Revenue is growing positively over 8 years (CAGR: +4.5%). Slight decline of -7% vs 2023. After deducting consumption (0 €), gross margin stands at 9.5 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 -185 k€, representing -1.9% of revenue. Positive scissor effect: EBITDA margin improves by +4.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 729 k€, i.e. 7.6% 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

9 528 199 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

9 528 199 €

EBITDA (2024) ?
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

-184 908 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-100 647 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

728 532 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-1.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 11%. 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 71%. 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 1.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

11.086%

Financial autonomy (2024) ?
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

70.838%

Cash flow / Revenue (2024) ?
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

5.796%

Repayment capacity (2024) ?
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

1.653

Asset age ratio (2024) ?
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

11.4%

Solvency indicators evolution
SOCIETE OPTIMA SERVICE

Sector positioning

Debt ratio
11.09 2024
2022
2023
2024
Q1: 0.0
Med: 2.73
Q3: 26.78
Average

In 2024, the debt ratio of SOCIETE OPTIMA SERVICE (11.09) 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
70.84% 2024
2022
2023
2024
Q1: 11.73%
Med: 25.56%
Q3: 44.76%
Excellent +8 pts over 3 years

In 2024, the financial autonomy of SOCIETE OPTIMA SERVICE (70.8%) 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
1.65 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.27 years
Average

In 2024, the repayment capacity of SOCIETE OPTIMA SERVICE (1.65) 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 418.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

418.569

Interest coverage (2024) ?
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

-3.732

Liquidity indicators evolution
SOCIETE OPTIMA SERVICE

Sector positioning

Liquidity ratio
418.57 2024
2022
2023
2024
Q1: 111.16
Med: 138.5
Q3: 192.32
Excellent

In 2024, the liquidity ratio of SOCIETE OPTIMA SERVICE (418.57) 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
-3.73x 2024
2022
2023
2024
Q1: -0.69x
Med: 0.0x
Q3: 1.34x
Average

In 2024, the interest coverage of SOCIETE OPTIMA SERVICE (-3.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 63 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 48 days of the operating cycle (retail model). Overall, WCR represents 229 days of revenue, i.e. 6.1 M€ to permanently finance. Over 2016-2024, WCR increased by +112%, requiring additional financing.

Operating WCR (2024) ?
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

6 070 130 €

Customer credit (2024) ?
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

63 j

Supplier credit (2024) ?
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

111 j

Inventory turnover (2024) ?
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

229 j

WCR and payment terms evolution
SOCIETE OPTIMA SERVICE

Positioning of SOCIETE OPTIMA SERVICE 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 SOCIETE OPTIMA SERVICE is estimated at 978 617 € (range 615 879€ - 2 189 842€). 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 value 2024
135 transactions
615k€ 978k€ 2189k€
978 617 € Range: 615 879€ - 2 189 842€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
9 528 199 € × 0.08x
Estimation 733 028 €
575 279€ - 1 310 458€
Net Income Multiple 20%
728 532 € × 1.8x
Estimation 1 347 001 €
676 779€ - 3 508 920€
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 SOCIETE OPTIMA SERVICE with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de travail temporaire

Frequently asked questions about SOCIETE OPTIMA SERVICE

What is the revenue of SOCIETE OPTIMA SERVICE ?

The revenue of SOCIETE OPTIMA SERVICE in 2024 is 9.5 M€.

Is SOCIETE OPTIMA SERVICE profitable?

Yes, SOCIETE OPTIMA SERVICE generated a net profit of 729 k€ in 2024.

Where is the headquarters of SOCIETE OPTIMA SERVICE ?

The headquarters of SOCIETE OPTIMA SERVICE is located in EVREUX (27000), in the department Eure.

Where to find the tax return of SOCIETE OPTIMA SERVICE ?

The tax return of SOCIETE OPTIMA SERVICE 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 SOCIETE OPTIMA SERVICE operate?

SOCIETE OPTIMA SERVICE 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.