SIREN : 791743925
S2A is a French company founded 13 years ago, specialized in the sector Travaux de charpente. Based in RONCHIN (59790), this company of category PME shows in 2024 a revenue of 5.0 M€. 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 | 2018 |
|---|---|---|---|---|---|
| Revenue | 5 013 694 € | 5 207 122 € | 4 448 807 € | 4 577 523 € | N/C |
| Net income | 120 836 € | 215 735 € | 129 586 € | 189 915 € | 173 213 € |
| EBITDA | 275 314 € | 358 547 € | 197 838 € | 285 736 € | N/C |
| Net margin | 2.4% | 4.1% | 2.9% | 4.1% | N/C |
In 2024, S2A achieves revenue of 5.0 M€. Revenue is growing positively over 5 years (CAGR: +2.3%). Slight decline of -4% vs 2023. After deducting consumption (1.2 M€), gross margin stands at 3.9 M€, i.e. a rate of 77%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 275 k€, representing 5.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 121 k€, i.e. 2.4% of revenue. This profit can be retained or distributed to shareholders.
5 013 694 €
3 857 789 €
275 314 €
164 661 €
120 836 €
5.5%
The debt ratio (= Financial debt / Equity x 100) stands at 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 2.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
48.821%
39.303%
4.483%
2.634
In 2024, the debt ratio of S2A (48.82) 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 (39.3%) 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 S2A (2.63) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.
The liquidity ratio (= Current assets / Current liabilities) stands at 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 2.9x. Financial charges are adequately covered by operations.
0.0
2.909
In 2024, the liquidity ratio of S2A (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2024, the interest coverage of S2A (2.9x) 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) 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: 92 days. Excellent situation: suppliers finance 92 days of the operating cycle (retail model). WCR is negative (-26 days): operations structurally generate cash.
-359 582 €
0 j
92 j
0 j
-26 j
Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 379 051€ to 1 349 736€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 20 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 Travaux de charpente
The revenue of S2A in 2024 is 5.0 M€.
Yes, S2A generated a net profit of 121 k€ in 2024.
The headquarters of S2A is located in RONCHIN (59790), in the department Nord.
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 Travaux de charpente (NAF code 43.91A). See the 'Sector positioning' section above to compare the company with its competitors.