Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

PETER SAM : revenue, balance sheet and financial ratios

PETER SAM is a French company founded 28 years ago, specialized in the sector Commerce de détail d'habillement en magasin spécialisé. Based in FLERS (61100), this company of category PME shows in 2018 a net income positive of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - PETER SAM (SIREN 412547747)
Indicator 2018 2017
Revenue N/C N/C
Net income 44 391 € 25 748 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2018, PETER SAM generates positive net income of 44 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2018: 26 k€ -> 44 k€.

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

44 391 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 41%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

41.024%

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

61.68%

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

39.4%

Solvency indicators evolution
PETER SAM

Sector positioning

Debt ratio
41.02 2018
2017
2018
Q1: 0.06
Med: 28.11
Q3: 134.24
Average

In 2018, the debt ratio of PETER SAM (41.02) 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
61.68% 2018
2017
2018
Q1: 9.44%
Med: 34.32%
Q3: 62.06%
Good +6 pts over 2 years

In 2018, the financial autonomy of PETER SAM (61.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 231.62. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

231.622

Liquidity indicators evolution
PETER SAM

Sector positioning

Liquidity ratio
231.62 2018
2017
2018
Q1: 83.27
Med: 146.98
Q3: 280.35
Good +9 pts over 2 years

In 2018, the liquidity ratio of PETER SAM (231.62) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Positioning of PETER SAM in its sector

Comparison with sector Commerce de détail d'habillement en magasin spécialisé

Valuation estimate

Based on 160 transactions of similar company sales in 2018, the value of PETER SAM is estimated at 146 038 € (range 47 145€ - 328 608€). 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
160 transactions
47k€ 146k€ 328k€
146 038 € Range: 47 145€ - 328 608€
NAF 5 année 2018

Valuation method used

Net Income Multiple
44 391 € × 3.3x = 146 039 €
Range: 47 146€ - 328 609€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 160 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 PETER SAM with other companies in the same sector:

Frequently asked questions about PETER SAM

What is the revenue of PETER SAM ?

The revenue of PETER SAM is not publicly disclosed (confidential accounts filed with INPI).

Is PETER SAM profitable?

Yes, PETER SAM generated a net profit of 44 k€ in 2018.

Where is the headquarters of PETER SAM ?

The headquarters of PETER SAM is located in FLERS (61100), in the department Orne.

Where to find the tax return of PETER SAM ?

The tax return of PETER 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).

In which sector does PETER SAM operate?

PETER SAM 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.