SIREN : 809518491
S2AM INVEST is a French company founded 11 years ago, specialized in the sector Location et location-bail d'articles de loisirs et de sport . Based in RIORGES (42153), this company of category PME shows in 2024 a revenue of 20 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
| Kennzahl | 2024 | 2022 | 2021 | 2020 | 2019 | 2018 | 2016 |
|---|---|---|---|---|---|---|---|
| Umsatz | 20 417 € | 36 000 € | 24 500 € | 24 500 € | 3 000 € | 7 200 € | 5 000 € |
| Nettoergebnis | 1 938 € | -6 979 € | 3 104 € | 5 324 € | 216 € | -2 795 € | -2 256 € |
| EBITDA | -41 906 € | -31 587 € | -29 243 € | -55 577 € | -43 907 € | -29 300 € | -24 594 € |
| Nettomarge | 9.5% | -19.4% | 12.7% | 21.7% | 7.2% | -38.8% | -45.1% |
In 2024, S2AM INVEST achieves revenue of 20 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +19.2%. Significant drop of -43% vs 2022. After deducting consumption (0 €), gross margin stands at 20 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 -42 k€, representing -205.3% of revenue. Warning negative scissor effect: despite revenue change (-43%), EBITDA varies by -33%, reducing margin by 117.5 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 9.5% of revenue. This profit can be retained or distributed to shareholders.
20 417 €
20 417 €
-41 906 €
-535 444 €
1 938 €
-205.3%
The debt ratio (= Financial debt / Equity x 100) stands at 13880%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
13880.087%
0.713%
-511.29%
-16.8
58.0%
In 2024, the debt ratio of S2AM INVEST (13880.09) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of S2AM INVEST (0.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of S2AM INVEST (-16.80) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 231.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
231.212
-149.38
In 2024, the liquidity ratio of S2AM INVEST (231.21) 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.
In 2024, the interest coverage of S2AM INVEST (-149.4x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 9 days. The company must finance 20 days of gap between collections and payments. Overall, WCR represents 44 days of revenue, i.e. 2 k€ to permanently finance. Notable WCR improvement over the period (-99%), freeing up cash.
2 489 €
29 j
9 j
0 j
44 j
Based on 87 transactions of similar company sales
(all years),
the value of S2AM INVEST is estimated at
8 906 €
(range 4 650€ - 22 291€).
The price/revenue ratio is 0.57x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 87 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare S2AM INVEST with other companies in the same sector:
Voir toutes les statistiques du secteur Location et location-bail d'articles de loisirs et de sport
The revenue of S2AM INVEST in 2024 is 20 k€.
Yes, S2AM INVEST generated a net profit of 2 k€ in 2024.
The headquarters of S2AM INVEST is located in RIORGES (42153), in the department Loire.
The tax return of S2AM INVEST 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).
S2AM INVEST operates in the sector Location et location-bail d'articles de loisirs et de sport (NAF code 77.21Z). See the 'Sector positioning' section above to compare the company with its competitors.