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STEP BY STEP : revenue, balance sheet and financial ratios

STEP BY STEP is a French company founded 6 years ago, specialized in the sector Services administratifs combinés de bureau. Based in POINTE A PITRE (97110), this company of category PME shows in 2020 a revenue of 61 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 - STEP BY STEP (SIREN 852838572)
Indicator 2020
Revenue 60 944 €
Net income 13 660 €
EBITDA -8 561 €
Net margin 22.4%

Revenue and income statement

In 2020, STEP BY STEP achieves revenue of 61 k€. After deducting consumption (572 €), gross margin stands at 60 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -9 k€, representing -14.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 14 k€, i.e. 22.4% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

60 944 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

60 372 €

EBITDA (2020) ?
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

-8 561 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

13 682 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

13 660 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-14.0%

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Chart evolution

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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 74%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Cash flow represents 26.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

74.322%

Financial autonomy (2020) ?
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

30.148%

Cash flow / Revenue (2020) ?
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

26.593%

Repayment capacity (2020) ?
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

0.0

Asset age ratio (2020) ?
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

91.0%

Solvency indicators evolution
STEP BY STEP

Sector positioning

Debt ratio
74.32 2020
2020
Q1: 0.03
Med: 17.54
Q3: 128.87
Average

In 2020, the debt ratio of STEP BY STEP (74.32) 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
30.15% 2020
2020
Q1: 8.73%
Med: 42.31%
Q3: 79.51%
Average

In 2020, the financial autonomy of STEP BY STEP (30.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
0.0 years 2020
2020
Q1: 0.0 years
Med: 0.02 years
Q3: 3.58 years
Excellent

In 2020, the repayment capacity of STEP BY STEP (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.28. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

85.282

Interest coverage (2020) ?
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

-0.269

Liquidity indicators evolution
STEP BY STEP

Sector positioning

Liquidity ratio
85.28 2020
2020
Q1: 106.38
Med: 259.99
Q3: 915.1
Watch

In 2020, the liquidity ratio of STEP BY STEP (85.28) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-0.27x 2020
2020
Q1: -10.9x
Med: 0.0x
Q3: 0.39x
Average

In 2020, the interest coverage of STEP BY STEP (-0.3x) 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: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 48 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-49 days): operations structurally generate cash.

Operating WCR (2020) ?
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

-8 298 €

Customer credit (2020) ?
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

48 j

Supplier credit (2020) ?
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

0 j

Inventory turnover (2020) ?
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 (2020) ?
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

-49 j

WCR and payment terms evolution
STEP BY STEP

Positioning of STEP BY STEP in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of STEP BY STEP is estimated at 33 312 € (range 12 639€ - 83 831€). The price/revenue ratio is 0.38x (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 2020
173 transactions
12k€ 33k€ 83k€
33 312 € Range: 12 639€ - 83 831€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
60 944 € × 0.38x
Estimation 23 427 €
9 809€ - 52 916€
Net Income Multiple 20%
13 660 € × 3.5x
Estimation 48 141 €
16 884€ - 130 204€
How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare STEP BY STEP with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about STEP BY STEP

What is the revenue of STEP BY STEP ?

The revenue of STEP BY STEP in 2020 is 61 k€.

Is STEP BY STEP profitable?

Yes, STEP BY STEP generated a net profit of 14 k€ in 2020.

Where is the headquarters of STEP BY STEP ?

The headquarters of STEP BY STEP is located in POINTE A PITRE (97110), in the department Guadeloupe.

Where to find the tax return of STEP BY STEP ?

The tax return of STEP BY STEP 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 STEP BY STEP operate?

STEP BY STEP operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.