STEF LOGISTIQUE LORRAINE SURGELES : revenue, balance sheet and financial ratios

STEF LOGISTIQUE LORRAINE SURGELES is a French company founded 18 years ago, specialized in the sector Entreposage et stockage frigorifique. Based in ATTON (54700), this company of category GE shows in 2021 a revenue of 3.0 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - STEF LOGISTIQUE LORRAINE SURGELES (SIREN 501381867)
Indicator 2021 2020 2019 2018 2017 2016
Revenue 2 989 231 € 2 914 276 € 2 859 750 € 2 834 942 € 2 737 336 € 2 715 313 €
Net income 156 786 € 52 009 € 105 718 € 148 146 € 145 435 € 56 296 €
EBITDA 384 591 € 282 448 € 330 962 € 330 099 € 341 533 € 257 893 €
Net margin 5.2% 1.8% 3.7% 5.2% 5.3% 2.1%

Revenue and income statement

In 2021, STEF LOGISTIQUE LORRAINE SURGELES achieves revenue of 3.0 M€. Revenue is growing positively over 6 years (CAGR: +1.9%). Vs 2020: +3%. After deducting consumption (23 k€), gross margin stands at 3.0 M€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 385 k€, representing 12.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 157 k€, i.e. 5.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2021) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 989 231 €

Gross margin (2021) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 966 171 €

EBITDA (2021) ?
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

384 591 €

EBIT (2021) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

190 216 €

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

156 786 €

EBITDA margin (2021) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.9%

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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 5%. 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 56%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

4.921%

Financial autonomy (2021) ?
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

55.686%

Cash flow / Revenue (2021) ?
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

7.03%

Repayment capacity (2021) ?
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

0.215

Asset age ratio (2021) ?
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

24.7%

Solvency indicators evolution
STEF LOGISTIQUE LORRAINE SURGELES

Sector positioning

Debt ratio
4.92 2021
2019
2020
2021
Q1: 0.0
Med: 10.12
Q3: 98.21
Good +12 pts over 3 years

In 2021, the debt ratio of STEF LOGISTIQUE LORRAINE ... (4.92) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
55.69% 2021
2019
2020
2021
Q1: 18.89%
Med: 41.29%
Q3: 63.5%
Good

In 2021, the financial autonomy of STEF LOGISTIQUE LORRAINE ... (55.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.21 years 2021
2019
2020
2021
Q1: 0.0 years
Med: 0.09 years
Q3: 2.28 years
Average +26 pts over 3 years

In 2021, the repayment capacity of STEF LOGISTIQUE LORRAINE ... (0.21) 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 216.63. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

216.633

Interest coverage (2021) ?
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

0.0

Liquidity indicators evolution
STEF LOGISTIQUE LORRAINE SURGELES

Sector positioning

Liquidity ratio
216.63 2021
2019
2020
2021
Q1: 104.31
Med: 182.41
Q3: 346.15
Good

In 2021, the liquidity ratio of STEF LOGISTIQUE LORRAINE ... (216.63) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.0x 2021
2019
2020
2021
Q1: 0.0x
Med: 0.18x
Q3: 5.01x
Average

In 2021, the interest coverage of STEF LOGISTIQUE LORRAINE ... (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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 33 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 73 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 146 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2021, WCR increased by +61%, requiring additional financing.

Operating WCR (2021) ?
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

1 214 166 €

Customer credit (2021) ?
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

33 j

Supplier credit (2021) ?
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

73 j

Inventory turnover (2021) ?
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

8 j

WCR in days of revenue (2021) ?
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

146 j

WCR and payment terms evolution
STEF LOGISTIQUE LORRAINE SURGELES

Positioning of STEF LOGISTIQUE LORRAINE SURGELES in its sector

Comparison with sector Entreposage et stockage frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of STEF LOGISTIQUE LORRAINE SURGELES is estimated at 361 815 € (range 183 425€ - 910 563€). With an EBITDA of 384 591€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (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.

Estimated enterprise value 2021
77 tx
183k€ 361k€ 910k€
361 815 € Range: 183 425€ - 910 563€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
384 591 € × 1.0x
Estimation 390 899 €
172 767€ - 923 870€
Revenue Multiple 30%
2 989 231 € × 0.14x
Estimation 429 738 €
278 084€ - 1 028 184€
Net Income Multiple 20%
156 786 € × 1.2x
Estimation 187 222 €
68 088€ - 700 869€
How is this estimate calculated?

This estimate is based on the analysis of 77 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 (Entreposage et stockage frigorifique)

Compare STEF LOGISTIQUE LORRAINE SURGELES with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage frigorifique

Frequently asked questions about STEF LOGISTIQUE LORRAINE SURGELES

What is the revenue of STEF LOGISTIQUE LORRAINE SURGELES ?

The revenue of STEF LOGISTIQUE LORRAINE SURGELES in 2021 is 3.0 M€.

Is STEF LOGISTIQUE LORRAINE SURGELES profitable?

Yes, STEF LOGISTIQUE LORRAINE SURGELES generated a net profit of 157 k€ in 2021.

Where is the headquarters of STEF LOGISTIQUE LORRAINE SURGELES ?

The headquarters of STEF LOGISTIQUE LORRAINE SURGELES is located in ATTON (54700), in the department Meurthe-et-Moselle.

Where to find the tax return of STEF LOGISTIQUE LORRAINE SURGELES ?

The tax return of STEF LOGISTIQUE LORRAINE SURGELES 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 STEF LOGISTIQUE LORRAINE SURGELES operate?

STEF LOGISTIQUE LORRAINE SURGELES operates in the sector Entreposage et stockage frigorifique (NAF code 52.10A). See the 'Sector positioning' section above to compare the company with its competitors.