SIREN : 538723644
S2A is a French company founded 14 years ago, specialized in the sector Restauration traditionnelle. Based in PLOUFRAGAN (22440), this company of category PME shows in 2024 a revenue of 856 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 855 938 € | 881 737 € | 357 677 € | 510 681 € | 588 733 € | 757 178 € | 771 305 € |
| Net income | 42 896 € | 61 170 € | 50 796 € | -2 132 € | -50 065 € | 20 081 € | 45 242 € |
| EBITDA | 65 864 € | 79 064 € | 83 791 € | 35 062 € | -6 808 € | 56 034 € | 101 989 € |
| Net margin | 5.0% | 6.9% | 14.2% | -0.4% | -8.5% | 2.7% | 5.9% |
In 2024, S2A achieves revenue of 856 k€. Revenue is growing positively over 7 years (CAGR: +1.3%). Slight decline of -3% vs 2023. After deducting consumption (299 k€), gross margin stands at 557 k€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 66 k€, representing 7.7% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 43 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.
855 938 €
556 534 €
65 864 €
50 211 €
42 896 €
7.7%
The debt ratio (= Financial debt / Equity x 100) stands at 71%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 45%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
71.085%
45.102%
6.526%
2.933
7.5%
In 2024, the debt ratio of S2A (71.08) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of S2A (45.1%) 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.
In 2024, the repayment capacity of S2A (2.93) 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 104.12. 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 7.2x. Operating income very largely covers interest expenses: high safety margin.
104.118
7.215
In 2024, the liquidity ratio of S2A (104.12) 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 S2A (7.2x) 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: 54 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 40 days of revenue, i.e. 96 k€ to permanently finance. Over 2016-2024, WCR increased by +934%, requiring additional financing.
95 745 €
0 j
54 j
2 j
40 j
Based on 698 transactions of similar company sales in 2024, the value of S2A is estimated at 383 744 € (range 202 345€ - 700 078€). With an EBITDA of 65 864€, 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 S2A with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of S2A in 2024 is 856 k€.
Yes, S2A generated a net profit of 43 k€ in 2024.
The headquarters of S2A is located in PLOUFRAGAN (22440), in the department Cotes-d'Armor.
The tax return of S2A 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).
S2A operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.