SIREN : 453884439
SAM is a French company founded 21 years ago, specialized in the sector Restauration traditionnelle. Based in AGDE (34300), this company of category PME shows in 2022 a revenue of 1.8 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 | 2022 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|
| Revenue | 1 791 414 € | 734 821 € | 1 293 433 € | N/C | 1 369 802 € | 1 583 270 € |
| Net income | 100 440 € | 122 451 € | 249 854 € | 203 582 € | 263 158 € | 312 193 € |
| EBITDA | 152 142 € | 161 340 € | 375 047 € | N/C | 441 938 € | 534 873 € |
| Net margin | 5.6% | 16.7% | 19.3% | N/C | 19.2% | 19.7% |
In 2022, SAM achieves revenue of 1.8 M€. Revenue is growing positively over 6 years (CAGR: +2.1%). Vs 2020, growth of +144% (735 k€ -> 1.8 M€). After deducting consumption (538 k€), gross margin stands at 1.3 M€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 152 k€, representing 8.5% of revenue. Warning negative scissor effect: despite revenue change (+144%), EBITDA varies by -6%, reducing margin by 13.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 100 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
1 791 414 €
1 253 798 €
152 142 €
126 823 €
100 440 €
8.5%
The debt ratio (= Financial debt / Equity x 100) stands at 208%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 25%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.9 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 6.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
208.324%
25.306%
6.821%
1.881
18.6%
In 2022, the debt ratio of SAM (208.32) 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 2022, the financial autonomy of SAM (25.3%) 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 2022, the repayment capacity of SAM (1.88) 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 90.04. 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 3.1x. Financial charges are adequately covered by operations.
90.042
3.092
In 2022, the liquidity ratio of SAM (90.04) 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 2022, the interest coverage of SAM (3.1x) 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: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 14 days. Favorable situation: supplier credit is longer than customer credit by 13 days. Inventory turnover is 7 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 4 days of revenue, i.e. 19 k€ to permanently finance. Over 2016-2022, WCR increased by +160%, requiring additional financing.
18 774 €
1 j
14 j
7 j
4 j
Based on 833 transactions of similar company sales in 2022, the value of SAM is estimated at 912 831 € (range 512 982€ - 1 593 254€). With an EBITDA of 152 142€, the sector multiple of 4.1x is applied. The price/revenue ratio is 0.96x (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 833 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 SAM with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SAM in 2022 is 1.8 M€.
Yes, SAM generated a net profit of 100 k€ in 2022.
The headquarters of SAM is located in AGDE (34300), in the department Herault.
The tax return of SAM 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).
SAM operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.