SOCIETE AUXILLIAIRE DU MATERIEL S.A.M.B.M.S. SAS : revenue, balance sheet and financial ratios

In 2025, SOCIETE AUXILLIAIRE DU MATERIEL S.A.M.B.M.S. SAS achieves revenue of 2.4 M€. Activity remains stable over the period (CAGR: -3.3%). Vs 2024, growth of +12% (2.1 M€ -> 2.4 M€). After deducting consumption (197 k€), gross margin stands at 2.2 M€, i.e. a rate of 92%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 1.4 M€, representing 58.6% of revenue. Positive scissor effect: EBITDA margin improves by +13.9 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 379 k€, i.e. 15.9% of revenue. This profit can be retained or distributed to shareholders.

The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 50.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

The liquidity ratio (= Current assets / Current liabilities) stands at 242.99. 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 3.8x. Financial charges are adequately covered by operations.

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 66 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-78 days): operations structurally generate cash. Notable WCR improvement over the period (-157%), freeing up cash.

Based on 276 transactions of similar company sales (all years), the value of SOCIETE AUXILLIAIRE DU MATERIEL S.A.M.B.M.S. SAS is estimated at 10 962 540 € (range 2 113 484€ - 16 292 563€). With an EBITDA of 1 399 226€, the sector multiple of 11.9x is applied. The price/revenue ratio is 2.33x (premium 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.