SAM CONSUMER INTERNATIONAL FRANCE : revenue, balance sheet and financial ratios

SAM CONSUMER INTERNATIONAL FRANCE is a French company founded 19 years ago, specialized in the sector Analyses, essais et inspections techniques. Based in NANTES (44300), this company of category GE shows in 2024 a revenue of 9.3 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 - SAM CONSUMER INTERNATIONAL FRANCE (SIREN 492379128)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 303 708 € 7 554 044 € 7 324 927 € 6 499 034 € 4 997 434 € 5 834 656 € 5 832 493 € 6 679 298 € 7 613 841 €
Net income 604 534 € 26 586 € 343 926 € 171 484 € -1 649 030 € -767 504 € -92 767 € -222 498 € 137 415 €
EBITDA 455 582 € -138 685 € 141 193 € -299 770 € -1 212 282 € -775 456 € -50 104 € -137 041 € 435 035 €
Net margin 6.5% 0.4% 4.7% 2.6% -33.0% -13.2% -1.6% -3.3% 1.8%

Revenue and income statement

In 2024, SAM CONSUMER INTERNATIONAL FRANCE achieves revenue of 9.3 M€. Revenue is growing positively over 9 years (CAGR: +2.5%). Vs 2023, growth of +23% (7.6 M€ -> 9.3 M€). After deducting consumption (35 k€), gross margin stands at 9.3 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 456 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +6.7 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 605 k€, i.e. 6.5% 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

9 303 708 €

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

9 268 460 €

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

455 582 €

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

675 442 €

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

604 534 €

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

4.9%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

0.604%

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

32.861%

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

3.983%

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

0.022

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

25.1%

Solvency indicators evolution
SAM CONSUMER INTERNATIONAL FRANCE

Sector positioning

Debt ratio
0.6 2024
2022
2023
2024
Q1: 0.0
Med: 9.99
Q3: 48.5
Good -48 pts over 3 years

In 2024, the debt ratio of SAM CONSUMER INTERNATIONA... (0.60) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
32.86% 2024
2022
2023
2024
Q1: 11.63%
Med: 34.78%
Q3: 58.76%
Average +13 pts over 3 years

In 2024, the financial autonomy of SAM CONSUMER INTERNATIONA... (32.9%) 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
0.02 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.87 years
Average -26 pts over 3 years

In 2024, the repayment capacity of SAM CONSUMER INTERNATIONA... (0.02) 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 161.47. 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 11.6x. 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

161.47

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

11.589

Liquidity indicators evolution
SAM CONSUMER INTERNATIONAL FRANCE

Sector positioning

Liquidity ratio
161.47 2024
2022
2023
2024
Q1: 133.14
Med: 205.95
Q3: 337.03
Average -15 pts over 3 years

In 2024, the liquidity ratio of SAM CONSUMER INTERNATIONA... (161.47) 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
11.59x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.02x
Q3: 2.48x
Excellent

In 2024, the interest coverage of SAM CONSUMER INTERNATIONA... (11.6x) 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: 68 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 52 days. The company must finance 16 days of gap between collections and payments. Inventory turnover is 1 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 82 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2016-2024, WCR increased by +55%, requiring additional financing.

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

2 126 642 €

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

68 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

52 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

1 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

82 j

WCR and payment terms evolution
SAM CONSUMER INTERNATIONAL FRANCE

Positioning of SAM CONSUMER INTERNATIONAL FRANCE in its sector

Comparison with sector Analyses, essais et inspections techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (41 transactions). This range of 459 772€ to 3 811 781€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
459k€ 2291k€ 3811k€
2 291 345 € Range: 459 772€ - 3 811 781€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 41 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 (Analyses, essais et inspections techniques)

Compare SAM CONSUMER INTERNATIONAL FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Analyses, essais et inspections techniques

Frequently asked questions about SAM CONSUMER INTERNATIONAL FRANCE

What is the revenue of SAM CONSUMER INTERNATIONAL FRANCE ?

The revenue of SAM CONSUMER INTERNATIONAL FRANCE in 2024 is 9.3 M€.

Is SAM CONSUMER INTERNATIONAL FRANCE profitable?

Yes, SAM CONSUMER INTERNATIONAL FRANCE generated a net profit of 605 k€ in 2024.

Where is the headquarters of SAM CONSUMER INTERNATIONAL FRANCE ?

The headquarters of SAM CONSUMER INTERNATIONAL FRANCE is located in NANTES (44300), in the department Loire-Atlantique.

Where to find the tax return of SAM CONSUMER INTERNATIONAL FRANCE ?

The tax return of SAM CONSUMER INTERNATIONAL FRANCE 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 SAM CONSUMER INTERNATIONAL FRANCE operate?

SAM CONSUMER INTERNATIONAL FRANCE operates in the sector Analyses, essais et inspections techniques (NAF code 71.20B). See the 'Sector positioning' section above to compare the company with its competitors.