SALON INTERNATIONAL SAS : revenue, balance sheet and financial ratios

SALON INTERNATIONAL SAS is a French company founded 48 years ago, specialized in the sector Commerce de détail de meubles. Based in SAINT-BONNET-DE-MURE (69720), this company of category PME shows in 2024 a revenue of 6.0 M€. 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 - SALON INTERNATIONAL SAS (SIREN 313383960)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 5 954 730 € 4 616 440 € N/C 5 751 873 € 4 171 909 € 5 261 770 € 5 284 956 € 6 063 879 € 6 048 477 €
Net income 5 390 € -1 052 591 € 193 001 € 240 321 € -313 767 € 4 931 € -115 973 € 147 601 € 174 536 €
EBITDA 80 427 € -560 354 € N/C 368 598 € -120 885 € 171 957 € 105 444 € 371 363 € 421 120 €
Net margin 0.1% -22.8% N/C 4.2% -7.5% 0.1% -2.2% 2.4% 2.9%

Revenue and income statement

In 2024, SALON INTERNATIONAL SAS achieves revenue of 6.0 M€. Activity remains stable over the period (CAGR: -0.2%). Vs 2023, growth of +29% (4.6 M€ -> 6.0 M€). After deducting consumption (2.8 M€), gross margin stands at 3.2 M€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 1.4% of revenue. Positive scissor effect: EBITDA margin improves by +13.5 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 0.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

5 954 730 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 154 160 €

EBITDA (2024) ?
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

80 427 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-89 321 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 390 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

1.3%

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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 120%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 33%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

119.599%

Financial autonomy (2024) ?
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

32.983%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

-2.382%

Repayment capacity (2024) ?
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

-18.091

Asset age ratio (2024) ?
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

87.5%

Solvency indicators evolution
SALON INTERNATIONAL SAS

Sector positioning

Debt ratio
119.6 2024
2022
2023
2024
Q1: 1.63
Med: 24.85
Q3: 81.95
Average +42 pts over 3 years

In 2024, the debt ratio of SALON INTERNATIONAL SAS (119.60) 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
32.98% 2024
2022
2023
2024
Q1: 11.72%
Med: 29.88%
Q3: 50.21%
Good -21 pts over 3 years

In 2024, the financial autonomy of SALON INTERNATIONAL SAS (33.0%) 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.

Repayment capacity
-18.09 years 2024
2023
2024
Q1: 0.0 years
Med: 0.47 years
Q3: 2.71 years
Excellent

In 2024, the repayment capacity of SALON INTERNATIONAL SAS (-18.09) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 154.92. 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 140.5x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

154.92

Interest coverage (2024) ?
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

140.535

Liquidity indicators evolution
SALON INTERNATIONAL SAS

Sector positioning

Liquidity ratio
154.92 2024
2022
2023
2024
Q1: 115.32
Med: 162.76
Q3: 261.62
Average -29 pts over 3 years

In 2024, the liquidity ratio of SALON INTERNATIONAL SAS (154.92) 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.

Interest coverage
140.53x 2024
2023
2024
Q1: 0.0x
Med: 0.87x
Q3: 6.35x
Excellent +51 pts over 2 years

In 2024, the interest coverage of SALON INTERNATIONAL SAS (140.5x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 20 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 57 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 23 days of revenue, i.e. 379 k€ to permanently finance. Notable WCR improvement over the period (-87%), freeing up cash.

Operating WCR (2024) ?
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

378 602 €

Customer credit (2024) ?
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

20 j

Supplier credit (2024) ?
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

41 j

Inventory turnover (2024) ?
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

57 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

23 j

WCR and payment terms evolution
SALON INTERNATIONAL SAS

Positioning of SALON INTERNATIONAL SAS in its sector

Comparison with sector Commerce de détail de meubles

Valuation estimate

Based on 61 transactions of similar company sales in 2024, the value of SALON INTERNATIONAL SAS is estimated at 588 272 € (range 430 189€ - 820 332€). With an EBITDA of 80 427€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.22x (conservative valuation). 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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
61 tx
430k€ 588k€ 820k€
588 272 € Range: 430 189€ - 820 332€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
80 427 € × 4.7x
Estimation 379 225 €
273 233€ - 590 995€
Revenue Multiple 30%
5 954 730 € × 0.22x
Estimation 1 311 692 €
970 812€ - 1 720 934€
Net Income Multiple 20%
5 390 € × 4.8x
Estimation 25 762 €
11 649€ - 42 776€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 61 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 de meubles)

Compare SALON INTERNATIONAL SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de meubles

Frequently asked questions about SALON INTERNATIONAL SAS

What is the revenue of SALON INTERNATIONAL SAS ?

The revenue of SALON INTERNATIONAL SAS in 2024 is 6.0 M€.

Is SALON INTERNATIONAL SAS profitable?

Yes, SALON INTERNATIONAL SAS generated a net profit of 5 k€ in 2024.

Where is the headquarters of SALON INTERNATIONAL SAS ?

The headquarters of SALON INTERNATIONAL SAS is located in SAINT-BONNET-DE-MURE (69720), in the department Rhone.

Where to find the tax return of SALON INTERNATIONAL SAS ?

The tax return of SALON INTERNATIONAL SAS 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 SALON INTERNATIONAL SAS operate?

SALON INTERNATIONAL SAS operates in the sector Commerce de détail de meubles (NAF code 47.59A). See the 'Sector positioning' section above to compare the company with its competitors.