Employees: 12 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1989-01-02 (37 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: NANTES (44000), Loire-Atlantique
LA SAPOTILLE : revenue, balance sheet and financial ratios
LA SAPOTILLE is a French company
founded 37 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in NANTES (44000),
this company of category PME
shows in 2022 a revenue of 4.2 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - LA SAPOTILLE (SIREN 349124255)
Indicator
2024
2023
2022
2020
2019
2018
2017
2016
Revenue
N/C
N/C
4 241 758 €
N/C
N/C
3 433 954 €
N/C
N/C
Net income
257 925 €
253 967 €
558 196 €
49 810 €
243 327 €
130 822 €
-92 557 €
-36 445 €
EBITDA
N/C
N/C
478 326 €
N/C
N/C
94 114 €
N/C
N/C
Net margin
N/C
N/C
13.2%
N/C
N/C
3.8%
N/C
N/C
Revenue and income statement
In 2024, LA SAPOTILLE generates positive net income of 258 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
257 925 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 14%. 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 80%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
13.687%
Financial autonomy (2024)
?
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
79.966%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Debt ratio
35.408
33.548
18.553
27.024
44.821
16.396
15.393
13.687
Financial autonomy
64.623
65.549
74.283
70.938
63.24
77.627
78.143
79.966
Repayment capacity
None
None
3.424
None
None
1.465
None
None
Cash flow / Revenue
None%
None%
2.969%
None%
None%
7.846%
None%
None%
Sector positioning
Debt ratio
13.692024
2022
2023
2024
Q1: 0.78
Med: 21.74
Q3: 81.35
Good+5 pts over 3 years
In 2024, the debt ratio of LA SAPOTILLE (13.69) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
79.97%2024
2022
2023
2024
Q1: 7.04%
Med: 33.52%
Q3: 60.34%
Excellent
In 2024, the financial autonomy of LA SAPOTILLE (80.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
1.47 years2022
2022
Q1: 0.0 years
Med: 0.48 years
Q3: 3.26 years
Average
In 2022, the repayment capacity of LA SAPOTILLE (1.47) 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 891.61. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
?
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
891.607
Liquidity indicators evolution LA SAPOTILLE
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Liquidity ratio
415.0
431.947
468.363
554.758
809.523
773.194
749.275
891.607
Interest coverage
None
None
2.059
None
None
3.733
None
None
Sector positioning
Liquidity ratio
891.612024
2022
2023
2024
Q1: 112.99
Med: 209.42
Q3: 385.58
Excellent
In 2024, the liquidity ratio of LA SAPOTILLE (891.61) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Interest coverage
3.73x2022
2022
Q1: 0.0x
Med: 0.32x
Q3: 3.45x
Excellent
In 2022, the interest coverage of LA SAPOTILLE (3.7x) 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) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
?
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
0 €
Customer credit (2024)
?
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
0 j
Supplier credit (2024)
?
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
0 j
Inventory turnover (2024)
?
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
0 j
WCR and payment terms evolution LA SAPOTILLE
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2022
2023
2024
Operating WCR
0 €
0 €
508 706 €
0 €
0 €
712 318 €
0 €
0 €
Inventory turnover (days)
0
0
63
0
0
40
0
0
Customer payment term (days)
0
0
1
0
0
1
0
0
Supplier payment term (days)
0
0
13
0
0
10
0
0
Positioning of LA SAPOTILLE in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 68 transactions of similar company sales
in 2024,
the value of LA SAPOTILLE is estimated at
843 320 €
(range 424 125€ - 1 546 277€).
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 value2024
68 tx
424k€843k€1546k€
843 320 €Range: 424 125€ - 1 546 277€
NAF 5 année 2024
Valuation method used
Net Income Multiple
257 925 €
×
3.3x
=843 321 €
Range: 424 126€ - 1 546 277€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 68 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 (Commerce de détail d'habillement en magasin spécialisé)
Compare LA SAPOTILLE with other companies in the same sector:
Yes, LA SAPOTILLE generated a net profit of 258 k€ in 2024.
Where is the headquarters of LA SAPOTILLE ?
The headquarters of LA SAPOTILLE is located in NANTES (44000), in the department Loire-Atlantique.
Where to find the tax return of LA SAPOTILLE ?
The tax return of LA SAPOTILLE 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 LA SAPOTILLE operate?
LA SAPOTILLE operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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