CAP SAMBP : revenue, balance sheet and financial ratios

CAP SAMBP is a French company founded 7 years ago, specialized in the sector Fabrication d'éléments en matières plastiques pour la construction. Based in CHARLEVILLE-MEZIERES (08000), this company of category ETI shows in 2023 a revenue of 25.5 M€. 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 - CAP SAMBP (SIREN 847885845)
Indicator 2023 2022 2021 2020 2019
Revenue 25 453 759 € 20 379 044 € 18 205 717 € 12 202 287 € 14 456 637 €
Net income -369 805 € -3 156 326 € -259 017 € 87 433 € 628 832 €
EBITDA -4 757 € -2 922 079 € 253 203 € 172 274 € 66 310 €
Net margin -1.5% -15.5% -1.4% 0.7% 4.3%

Revenue and income statement

In 2023, CAP SAMBP achieves revenue of 25.5 M€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +15.2%. Vs 2022, growth of +25% (20.4 M€ -> 25.5 M€). After deducting consumption (12.6 M€), gross margin stands at 12.9 M€, i.e. a rate of 51%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -5 k€, representing -0.0% of revenue. Positive scissor effect: EBITDA margin improves by +14.3 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -370 k€ (-1.5% of revenue), which will impact equity.

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

25 453 759 €

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

12 875 660 €

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

-4 757 €

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

-123 421 €

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

-369 805 €

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

-0.0%

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 -66%. 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 -26%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

-66.41%

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

-26.406%

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

-0.865%

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

-8.954

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

52.0%

Solvency indicators evolution
CAP SAMBP

Sector positioning

Debt ratio
-66.41 2023
2021
2022
2023
Q1: 5.47
Med: 25.71
Q3: 68.89
Excellent -51 pts over 3 years

In 2023, the debt ratio of CAP SAMBP (-66.41) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
-26.41% 2023
2021
2022
2023
Q1: 24.49%
Med: 44.52%
Q3: 60.85%
Watch

In 2023, the financial autonomy of CAP SAMBP (-26.4%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-8.95 years 2023
2021
2022
2023
Q1: 0.0 years
Med: 0.72 years
Q3: 2.23 years
Excellent

In 2023, the repayment capacity of CAP SAMBP (-8.95) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 85.99. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

85.989

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

-5975.321

Liquidity indicators evolution
CAP SAMBP

Sector positioning

Liquidity ratio
85.99 2023
2021
2022
2023
Q1: 165.05
Med: 233.33
Q3: 327.72
Watch -7 pts over 3 years

In 2023, the liquidity ratio of CAP SAMBP (85.99) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-5975.32x 2023
2021
2022
2023
Q1: 0.29x
Med: 2.11x
Q3: 6.23x
Watch -76 pts over 3 years

In 2023, the interest coverage of CAP SAMBP (-5975.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. Excellent situation: suppliers finance 105 days of the operating cycle (retail model). Inventory turnover is 22 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 105 days of revenue, i.e. 7.4 M€ to permanently finance. Over 2019-2023, WCR increased by +159%, 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

7 409 335 €

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

53 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

158 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

22 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

105 j

WCR and payment terms evolution
CAP SAMBP

Positioning of CAP SAMBP in its sector

Comparison with sector Fabrication d'éléments en matières plastiques pour la construction

Valuation estimate

Based on 76 transactions of similar company sales (all years), the value of CAP SAMBP is estimated at 5 178 492 € (range 2 475 573€ - 6 968 976€). The price/revenue ratio is 0.20x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2023
76 tx
2475k€ 5178k€ 6968k€
5 178 492 € Range: 2 475 573€ - 6 968 976€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Revenue Multiple
25 453 759 € × 0.20x = 5 178 492 €
Range: 2 475 574€ - 6 968 977€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 76 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 (Fabrication d'éléments en matières plastiques pour la construction)

Compare CAP SAMBP with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'éléments en matières plastiques pour la construction

Frequently asked questions about CAP SAMBP

What is the revenue of CAP SAMBP ?

The revenue of CAP SAMBP in 2023 is 25.5 M€.

Is CAP SAMBP profitable?

CAP SAMBP recorded a net loss in 2023.

Where is the headquarters of CAP SAMBP ?

The headquarters of CAP SAMBP is located in CHARLEVILLE-MEZIERES (08000), in the department Ardennes.

Where to find the tax return of CAP SAMBP ?

The tax return of CAP SAMBP 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 CAP SAMBP operate?

CAP SAMBP operates in the sector Fabrication d'éléments en matières plastiques pour la construction (NAF code 22.23Z). See the 'Sector positioning' section above to compare the company with its competitors.