EURL SUPIOT SEBASTIEN : revenue, balance sheet and financial ratios

EURL SUPIOT SEBASTIEN is a French company founded 16 years ago, specialized in the sector Travaux de couverture par éléments. Based in SAINT-GEORGES-SUR-LOIRE (49170), this company of category PME shows in 2018 a revenue of 438 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - EURL SUPIOT SEBASTIEN (SIREN 520963331)
Indicator 2018 2017 2016
Revenue 437 965 € 426 608 € N/C
Net income 15 628 € 24 191 € 17 231 €
EBITDA 13 526 € 15 127 € N/C
Net margin 3.6% 5.7% N/C

Revenue and income statement

In 2018, EURL SUPIOT SEBASTIEN achieves revenue of 438 k€. Revenue is growing positively over 3 years (CAGR: +2.7%). Vs 2017: +3%. After deducting consumption (180 k€), gross margin stands at 258 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 3.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 16 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2018) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

437 965 €

Gross margin (2018) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

258 304 €

EBITDA (2018) ?
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

13 526 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

14 260 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

15 628 €

EBITDA margin (2018) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

3.1%

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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 5.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

58.284%

Financial autonomy (2018) ?
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

36.992%

Cash flow / Revenue (2018) ?
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

5.258%

Repayment capacity (2018) ?
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

1.922

Asset age ratio (2018) ?
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

53.2%

Solvency indicators evolution
EURL SUPIOT SEBASTIEN

Sector positioning

Debt ratio
58.28 2018
2016
2017
2018
Q1: 3.39
Med: 18.79
Q3: 54.76
Average +18 pts over 3 years

In 2018, the debt ratio of EURL SUPIOT SEBASTIEN (58.28) 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
36.99% 2018
2016
2017
2018
Q1: 17.4%
Med: 37.58%
Q3: 56.26%
Average

In 2018, the financial autonomy of EURL SUPIOT SEBASTIEN (37.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
1.92 years 2018
2017
2018
Q1: 0.0 years
Med: 0.3 years
Q3: 1.31 years
Average

In 2018, the repayment capacity of EURL SUPIOT SEBASTIEN (1.92) 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 169.36. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

Liquidity ratio (2018) ?
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

169.357

Interest coverage (2018) ?
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

1.183

Liquidity indicators evolution
EURL SUPIOT SEBASTIEN

Sector positioning

Liquidity ratio
169.36 2018
2016
2017
2018
Q1: 141.59
Med: 198.71
Q3: 290.98
Average -28 pts over 3 years

In 2018, the liquidity ratio of EURL SUPIOT SEBASTIEN (169.36) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
1.18x 2018
2017
2018
Q1: 0.0x
Med: 0.66x
Q3: 2.93x
Good

In 2018, the interest coverage of EURL SUPIOT SEBASTIEN (1.2x) 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: 17 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 71 days of the operating cycle (retail model). Inventory turnover is 17 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 32 k€ to permanently finance.

Operating WCR (2018) ?
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

32 278 €

Customer credit (2018) ?
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

17 j

Supplier credit (2018) ?
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

88 j

Inventory turnover (2018) ?
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

17 j

WCR in days of revenue (2018) ?
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

27 j

WCR and payment terms evolution
EURL SUPIOT SEBASTIEN

Positioning of EURL SUPIOT SEBASTIEN in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of EURL SUPIOT SEBASTIEN is estimated at 44 026 € (range 23 810€ - 72 750€). With an EBITDA of 13 526€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.16x (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 2018
113 transactions
23k€ 44k€ 72k€
44 026 € Range: 23 810€ - 72 750€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
13 526 € × 2.2x
Estimation 30 429 €
12 560€ - 48 823€
Revenue Multiple 30%
437 965 € × 0.16x
Estimation 67 925 €
44 165€ - 111 170€
Net Income Multiple 20%
15 628 € × 2.7x
Estimation 42 171 €
21 406€ - 74 939€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Travaux de couverture par éléments)

Compare EURL SUPIOT SEBASTIEN with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about EURL SUPIOT SEBASTIEN

What is the revenue of EURL SUPIOT SEBASTIEN ?

The revenue of EURL SUPIOT SEBASTIEN in 2018 is 438 k€.

Is EURL SUPIOT SEBASTIEN profitable?

Yes, EURL SUPIOT SEBASTIEN generated a net profit of 16 k€ in 2018.

Where is the headquarters of EURL SUPIOT SEBASTIEN ?

The headquarters of EURL SUPIOT SEBASTIEN is located in SAINT-GEORGES-SUR-LOIRE (49170), in the department Maine-et-Loire.

Where to find the tax return of EURL SUPIOT SEBASTIEN ?

The tax return of EURL SUPIOT SEBASTIEN 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 EURL SUPIOT SEBASTIEN operate?

EURL SUPIOT SEBASTIEN operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.