SUD-CONTENTIEUX : revenue, balance sheet and financial ratios

SUD-CONTENTIEUX is a French company founded 45 years ago, specialized in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle. Based in LABEGE (31670), this company of category PME shows in 2020 a revenue of 230 k€. 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 - SUD-CONTENTIEUX (SIREN 320497597)
Indicator 2020 2019 2018 2017 2016
Revenue 229 904 € 204 641 € 214 048 € 302 558 € 404 492 €
Net income 36 023 € 20 817 € 5 996 € 2 579 € 8 409 €
EBITDA 33 538 € 7 317 € 164 € 17 401 € -12 864 €
Net margin 15.7% 10.2% 2.8% 0.9% 2.1%

Revenue and income statement

In 2020, SUD-CONTENTIEUX achieves revenue of 230 k€. Revenue is declining over the period 2016-2020 (CAGR: -13.2%). Vs 2019, growth of +12% (205 k€ -> 230 k€). After deducting consumption (0 €), gross margin stands at 230 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 34 k€, representing 14.6% of revenue. Positive scissor effect: EBITDA margin improves by +11.0 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 36 k€, i.e. 15.7% 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

229 904 €

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

229 904 €

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

33 538 €

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

38 742 €

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

36 023 €

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

14.4%

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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 0%. 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 68%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 14.1% 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

0.066%

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

67.702%

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

14.062%

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

0.006

Solvency indicators evolution
SUD-CONTENTIEUX

Sector positioning

Debt ratio
0.07 2020
2018
2019
2020
Q1: 0.0
Med: 8.54
Q3: 65.28
Good

In 2020, the debt ratio of SUD-CONTENTIEUX (0.07) 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
67.7% 2020
2018
2019
2020
Q1: 12.48%
Med: 35.02%
Q3: 54.6%
Excellent +10 pts over 3 years

In 2020, the financial autonomy of SUD-CONTENTIEUX (67.7%) 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
0.01 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.0 years
Q3: 0.97 years
Average +25 pts over 3 years

In 2020, the repayment capacity of SUD-CONTENTIEUX (0.01) 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 279.77. 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

279.768

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

0.0

Liquidity indicators evolution
SUD-CONTENTIEUX

Sector positioning

Liquidity ratio
279.77 2020
2018
2019
2020
Q1: 133.71
Med: 189.76
Q3: 310.59
Good +22 pts over 3 years

In 2020, the liquidity ratio of SUD-CONTENTIEUX (279.77) 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 2020
2018
2019
2020
Q1: -0.27x
Med: 0.0x
Q3: 0.64x
Good +25 pts over 3 years

In 2020, the interest coverage of SUD-CONTENTIEUX (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

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: 35 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 97 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Overall, WCR represents 306 days of revenue, i.e. 196 k€ to permanently finance. Over 2016-2020, WCR increased by +67%, requiring additional financing.

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

195 639 €

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

35 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

97 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

306 j

WCR and payment terms evolution
SUD-CONTENTIEUX

Positioning of SUD-CONTENTIEUX in its sector

Comparison with sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Valuation estimate

Based on 158 transactions of similar company sales (all years), the value of SUD-CONTENTIEUX is estimated at 104 089 € (range 37 260€ - 235 930€). With an EBITDA of 33 538€, the sector multiple of 3.3x is applied. The price/revenue ratio is 0.36x (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
158 transactions
37k€ 104k€ 235k€
104 089 € Range: 37 260€ - 235 930€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
33 538 € × 3.3x
Estimation 111 840 €
36 189€ - 265 286€
Revenue Multiple 30%
229 904 € × 0.36x
Estimation 81 936 €
42 827€ - 153 547€
Net Income Multiple 20%
36 023 € × 3.3x
Estimation 117 944 €
31 586€ - 286 117€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 158 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 recouvrement de factures et des sociétés d'information financière sur la clientèle)

Compare SUD-CONTENTIEUX with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle

Frequently asked questions about SUD-CONTENTIEUX

What is the revenue of SUD-CONTENTIEUX ?

The revenue of SUD-CONTENTIEUX in 2020 is 230 k€.

Is SUD-CONTENTIEUX profitable?

Yes, SUD-CONTENTIEUX generated a net profit of 36 k€ in 2020.

Where is the headquarters of SUD-CONTENTIEUX ?

The headquarters of SUD-CONTENTIEUX is located in LABEGE (31670), in the department Haute-Garonne.

Where to find the tax return of SUD-CONTENTIEUX ?

The tax return of SUD-CONTENTIEUX 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 SUD-CONTENTIEUX operate?

SUD-CONTENTIEUX operates in the sector Activités des agences de recouvrement de factures et des sociétés d'information financière sur la clientèle (NAF code 82.91Z). See the 'Sector positioning' section above to compare the company with its competitors.