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SAJ : revenue, balance sheet and financial ratios

SAJ is a French company founded 18 years ago, specialized in the sector Activités des sièges sociaux. Based in FONTVIEILLE (13990), this company of category PME shows in 2016 a net income positive of 7 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

Financial history - SAJ (SIREN 503113797)
Indicator 2016
Revenue N/C
Net income 7 145 €
EBITDA -476 €
Net margin N/C

Revenue and income statement

In 2016, SAJ generates positive net income of 7 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2016) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-476 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

1 545 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

7 145 €

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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 141%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 41%. 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 9.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

141.434%

Financial autonomy (2016) ?
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

41.088%

Repayment capacity (2016) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

9.014

Solvency indicators evolution
SAJ

Sector positioning

Debt ratio
141.43 2016
2016
Q1: 0.24
Med: 22.89
Q3: 100.4
Average

In 2016, the debt ratio of SAJ (141.43) 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
41.09% 2016
2016
Q1: 19.78%
Med: 51.31%
Q3: 80.52%
Average

In 2016, the financial autonomy of SAJ (41.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
9.01 years 2016
2016
Q1: 0.0 years
Med: 0.43 years
Q3: 4.82 years
Average

In 2016, the repayment capacity of SAJ (9.01) 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 1198.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

1198.418

Interest coverage (2016) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SAJ

Sector positioning

Liquidity ratio
1198.42 2016
2016
Q1: 94.93
Med: 264.59
Q3: 1055.91
Excellent

In 2016, the liquidity ratio of SAJ (1198.42) 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
0.0x 2016
2016
Q1: -27.74x
Med: 0.0x
Q3: 6.35x
Good

In 2016, the interest coverage of SAJ (0.0x) 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) and payment terms

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: 469 days. Excellent situation: suppliers finance 469 days of the operating cycle (retail model).

Operating WCR (2016) ?
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 (2016) ?
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 (2016) ?
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

469 j

Inventory turnover (2016) ?
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
SAJ

Positioning of SAJ in its sector

Comparison with sector Activités des sièges sociaux

Valuation estimate

Based on 808 transactions of similar company sales (all years), the value of SAJ is estimated at 43 595 € (range 16 598€ - 95 403€). 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 2016
808 transactions
16k€ 43k€ 95k€
43 595 € Range: 16 598€ - 95 403€
NAF 5 all-time

Valuation method used

Net Income Multiple
7 145 € × 6.1x = 43 595 €
Range: 16 599€ - 95 403€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 808 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 (Activités des sièges sociaux)

Compare SAJ with other companies in the same sector:

Frequently asked questions about SAJ

What is the revenue of SAJ ?

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

Is SAJ profitable?

Yes, SAJ generated a net profit of 7 k€ in 2016.

Where is the headquarters of SAJ ?

The headquarters of SAJ is located in FONTVIEILLE (13990), in the department Bouches-du-Rhone.

Where to find the tax return of SAJ ?

The tax return of SAJ 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 SAJ operate?

SAJ operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.