STITOU : revenue, balance sheet and financial ratios

STITOU is a French company founded 8 years ago, specialized in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé. Based in COUTERNON (21560), this company of category PME shows in 2023 a revenue of 980 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 - STITOU (SIREN 835344755)
Indicator 2023 2020 2019 2018
Revenue 979 896 € 928 604 € 604 070 € 144 491 €
Net income 4 549 € 74 714 € 34 036 € -4 415 €
EBITDA 24 586 € 112 734 € 60 012 € 544 €
Net margin 0.5% 8.0% 5.6% -3.1%

Revenue and income statement

In 2023, STITOU achieves revenue of 980 k€. Over the period 2018-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +46.6%. Vs 2020: +6%. After deducting consumption (775 k€), gross margin stands at 205 k€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 25 k€, representing 2.5% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -78%, reducing margin by 9.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

979 896 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

205 319 €

EBITDA (2023) ?
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

24 586 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

11 296 €

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

4 549 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

2.5%

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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 85%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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 8.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

85.252%

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

45.58%

Cash flow / Revenue (2023) ?
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

1.79%

Repayment capacity (2023) ?
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

8.458

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

45.3%

Solvency indicators evolution
STITOU

Sector positioning

Debt ratio
85.25 2023
2019
2020
2023
Q1: 1.07
Med: 24.55
Q3: 94.09
Average

In 2023, the debt ratio of STITOU (85.25) 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
45.58% 2023
2019
2020
2023
Q1: 11.92%
Med: 37.88%
Q3: 59.47%
Good +29 pts over 3 years

In 2023, the financial autonomy of STITOU (45.6%) 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
8.46 years 2023
2019
2020
2023
Q1: 0.0 years
Med: 0.31 years
Q3: 2.46 years
Watch

In 2023, the repayment capacity of STITOU (8.46) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 469.54. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 23.5x. Operating income very largely covers interest expenses: high safety margin.

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

469.539

Interest coverage (2023) ?
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

23.53

Liquidity indicators evolution
STITOU

Sector positioning

Liquidity ratio
469.54 2023
2019
2020
2023
Q1: 83.96
Med: 143.12
Q3: 247.6
Excellent

In 2023, the liquidity ratio of STITOU (469.54) 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
23.53x 2023
2019
2020
2023
Q1: 0.0x
Med: 0.38x
Q3: 4.2x
Excellent

In 2023, the interest coverage of STITOU (23.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.

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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 12 days. Favorable situation: supplier credit is longer than customer credit by 10 days. Inventory turnover is 5 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 22 days of revenue, i.e. 59 k€ to permanently finance. Over 2018-2023, WCR increased by +63%, requiring additional financing.

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

58 774 €

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

2 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

12 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

5 j

WCR in days of revenue (2023) ?
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

22 j

WCR and payment terms evolution
STITOU

Positioning of STITOU in its sector

Comparison with sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (49 transactions). This range of 86 282€ to 189 384€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2023
Indicative
86k€ 147k€ 189k€
147 110 € Range: 86 282€ - 189 384€
NAF 5 année 2023

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 49 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 (Commerce de détail de viandes et de produits à base de viande en magasin spécialisé)

Compare STITOU with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de viandes et de produits à base de viande en magasin spécialisé

Frequently asked questions about STITOU

What is the revenue of STITOU ?

The revenue of STITOU in 2023 is 980 k€.

Is STITOU profitable?

Yes, STITOU generated a net profit of 5 k€ in 2023.

Where is the headquarters of STITOU ?

The headquarters of STITOU is located in COUTERNON (21560), in the department Cote-d'Or.

Where to find the tax return of STITOU ?

The tax return of STITOU 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 STITOU operate?

STITOU operates in the sector Commerce de détail de viandes et de produits à base de viande en magasin spécialisé (NAF code 47.22Z). See the 'Sector positioning' section above to compare the company with its competitors.