SIREN : 525365102
KYM SAM is a French company founded 15 years ago, specialized in the sector Restauration traditionnelle. Based in NICE (06000), this company of category PME shows in 2024 a revenue of 26 k€. 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
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 25 596 € | 17 867 € | N/C | 135 750 € | 133 497 € | 227 575 € | 239 014 € | 238 996 € |
| Net income | 11 180 € | -1 456 € | 79 047 € | -36 384 € | 57 871 € | 8 597 € | -6 851 € | 6 650 € |
| EBITDA | 16 494 € | 10 595 € | -35 970 € | -55 261 € | -37 148 € | 15 773 € | 1 770 € | 53 705 € |
| Net margin | 43.7% | -8.1% | N/C | -26.8% | 43.4% | 3.8% | -2.9% | 2.8% |
In 2024, KYM SAM achieves revenue of 26 k€. Revenue is declining over the period 2016-2024 (CAGR: -24.4%). Vs 2023, growth of +43% (18 k€ -> 26 k€). After deducting consumption (0 €), gross margin stands at 26 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 16 k€, representing 64.4% of revenue. Positive scissor effect: EBITDA margin improves by +5.1 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 11 k€, i.e. 43.7% of revenue. This profit can be retained or distributed to shareholders.
25 596 €
25 596 €
16 494 €
11 715 €
11 180 €
64.4%
The debt ratio (= Financial debt / Equity x 100) stands at 17%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 62.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.038%
8.765%
62.35%
1.021
85.1%
In 2024, the debt ratio of KYM SAM (17.04) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of KYM SAM (8.8%) 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 KYM SAM (1.02) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 19.53. 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 9.3x. Operating income very largely covers interest expenses: high safety margin.
19.532
9.306
In 2024, the liquidity ratio of KYM SAM (19.53) 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.
In 2024, the interest coverage of KYM SAM (9.3x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 104 days. Excellent situation: suppliers finance 104 days of the operating cycle (retail model). WCR is negative (-1037 days): operations structurally generate cash. Over 2016-2024, WCR increased by +44%, requiring additional financing.
-73 736 €
0 j
104 j
0 j
-1037 j
Based on 698 transactions of similar company sales in 2024, the value of KYM SAM is estimated at 64 440 € (range 32 231€ - 129 185€). With an EBITDA of 16 494€, the sector multiple of 5.4x is applied. 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.
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This estimate is based on the analysis of 698 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 KYM SAM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of KYM SAM in 2024 is 26 k€.
Yes, KYM SAM generated a net profit of 11 k€ in 2024.
The headquarters of KYM SAM is located in NICE (06000), in the department Alpes-Maritimes.
The tax return of KYM SAM 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).
KYM SAM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.