SWATON-RECOING-GRANERAU : revenue, balance sheet and financial ratios

SWATON-RECOING-GRANERAU is a French company founded 19 years ago, specialized in the sector Activités des agents et courtiers d'assurances. Based in MARSEILLE (13008), this company of category PME shows in 2024 a revenue of 2.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

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

Financial history - SWATON-RECOING-GRANERAU (SIREN 493503262)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 428 816 € 2 350 840 € 2 180 532 € 2 141 734 € 2 103 802 € 2 070 907 € 1 758 203 € 1 743 487 € 1 818 187 € 1 864 389 €
Net income 306 090 € 294 672 € 324 263 € 285 698 € 275 046 € 185 105 € 220 833 € 203 322 € 139 274 € 208 430 €
EBITDA 405 462 € 380 055 € 417 290 € 402 418 € 406 415 € 275 977 € 289 271 € 292 816 € 197 114 € 252 786 €
Net margin 12.6% 12.5% 14.9% 13.3% 13.1% 8.9% 12.6% 11.7% 7.7% 11.2%

Revenue and income statement

In 2024, SWATON-RECOING-GRANERAU achieves revenue of 2.4 M€. Revenue is growing positively over 10 years (CAGR: +3.0%). Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 2.4 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 405 k€, representing 16.7% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 306 k€, i.e. 12.6% 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

2 428 816 €

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

2 428 816 €

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

405 462 €

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

409 450 €

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

306 090 €

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

16.7%

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 20%. 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 75%. 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 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.0% 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 (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

19.6%

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

74.789%

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

12.022%

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

1.247

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

9.8%

Solvency indicators evolution
SWATON-RECOING-GRANERAU

Sector positioning

Debt ratio
19.6 2024
2022
2023
2024
Q1: 0.0
Med: 7.62
Q3: 47.38
Average

In 2024, the debt ratio of SWATON-RECOING-GRANERAU (19.60) 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
74.79% 2024
2022
2023
2024
Q1: 13.01%
Med: 47.62%
Q3: 76.27%
Good

In 2024, the financial autonomy of SWATON-RECOING-GRANERAU (74.8%) 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
1.25 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.12 years
Q3: 1.71 years
Average +8 pts over 3 years

In 2024, the repayment capacity of SWATON-RECOING-GRANERAU (1.25) 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 343.95. 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

343.949

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

0.0

Liquidity indicators evolution
SWATON-RECOING-GRANERAU

Sector positioning

Liquidity ratio
343.95 2024
2022
2023
2024
Q1: 123.36
Med: 243.1
Q3: 571.4
Good +11 pts over 3 years

In 2024, the liquidity ratio of SWATON-RECOING-GRANERAU (343.95) 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 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.2x
Average -26 pts over 3 years

In 2024, the interest coverage of SWATON-RECOING-GRANERAU (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: 5 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 57 days. Excellent situation: suppliers finance 52 days of the operating cycle (retail model). WCR is negative (-0 days): operations structurally generate cash. Over 2015-2024, WCR increased by +100%, 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

-583 €

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

5 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

57 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

0 j

WCR and payment terms evolution
SWATON-RECOING-GRANERAU

Positioning of SWATON-RECOING-GRANERAU in its sector

Comparison with sector Activités des agents et courtiers d'assurances

Valuation estimate

Based on 193 transactions of similar company sales (all years), the value of SWATON-RECOING-GRANERAU is estimated at 1 084 489 € (range 321 299€ - 3 146 693€). With an EBITDA of 405 462€, the sector multiple of 1.2x is applied. The price/revenue ratio is 0.98x (in line with sector norms). 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
193 transactions
321k€ 1084k€ 3146k€
1 084 489 € Range: 321 299€ - 3 146 693€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
405 462 € × 1.2x
Estimation 490 874 €
126 788€ - 2 505 563€
Revenue Multiple 30%
2 428 816 € × 0.98x
Estimation 2 386 137 €
665 415€ - 4 437 802€
Net Income Multiple 20%
306 090 € × 2.0x
Estimation 616 058 €
291 407€ - 2 812 857€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 193 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 agents et courtiers d'assurances)

Compare SWATON-RECOING-GRANERAU with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des agents et courtiers d'assurances

Frequently asked questions about SWATON-RECOING-GRANERAU

What is the revenue of SWATON-RECOING-GRANERAU ?

The revenue of SWATON-RECOING-GRANERAU in 2024 is 2.4 M€.

Is SWATON-RECOING-GRANERAU profitable?

Yes, SWATON-RECOING-GRANERAU generated a net profit of 306 k€ in 2024.

Where is the headquarters of SWATON-RECOING-GRANERAU ?

The headquarters of SWATON-RECOING-GRANERAU is located in MARSEILLE (13008), in the department Bouches-du-Rhone.

Where to find the tax return of SWATON-RECOING-GRANERAU ?

The tax return of SWATON-RECOING-GRANERAU 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 SWATON-RECOING-GRANERAU operate?

SWATON-RECOING-GRANERAU operates in the sector Activités des agents et courtiers d'assurances (NAF code 66.22Z). See the 'Sector positioning' section above to compare the company with its competitors.