SIREN : 840932057
S2AC is a French company founded 7 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LA FEUILLIE (50190), this company of category PME shows in 2024 a revenue of 83 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 |
|---|---|---|---|---|---|
| Revenue | 82 590 € | 119 744 € | 150 706 € | 137 878 € | 117 852 € |
| Net income | -12 948 € | -18 741 € | 89 950 € | -109 455 € | -76 106 € |
| EBITDA | 30 404 € | 69 464 € | 62 290 € | 65 290 € | -4 427 € |
| Net margin | -15.7% | -15.7% | 59.7% | -79.4% | -64.6% |
In 2024, S2AC achieves revenue of 83 k€. Revenue is declining over the period 2020-2024 (CAGR: -8.5%). Significant drop of -31% vs 2023. After deducting consumption (0 €), gross margin stands at 83 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 30 k€, representing 36.8% of revenue. Warning negative scissor effect: despite revenue change (-31%), EBITDA varies by -56%, reducing margin by 21.2 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -13 k€ (-15.7% of revenue), which will impact equity.
82 590 €
82 590 €
30 404 €
-47 692 €
-12 948 €
36.8%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 99%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 33.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.2%
98.711%
33.35%
0.196
85.8%
In 2024, the debt ratio of S2AC (0.20) 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 S2AC (98.7%) 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.
In 2024, the repayment capacity of S2AC (0.20) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 1609.39. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
1609.386
0.0
In 2024, the liquidity ratio of S2AC (1609.39) 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.
In 2024, the interest coverage of S2AC (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 42 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 91 days. Excellent situation: suppliers finance 49 days of the operating cycle (retail model). Overall, WCR represents 954 days of revenue, i.e. 219 k€ to permanently finance. Over 2020-2024, WCR increased by +6409%, requiring additional financing.
218 937 €
42 j
91 j
0 j
954 j
Based on 169 transactions of similar company sales in 2024, the value of S2AC is estimated at 131 392 € (range 37 714€ - 236 515€). With an EBITDA of 30 404€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 169 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 S2AC with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of S2AC in 2024 is 83 k€.
S2AC recorded a net loss in 2024.
The headquarters of S2AC is located in LA FEUILLIE (50190), in the department Manche.
The tax return of S2AC 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).
S2AC operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.