SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON : revenue, balance sheet and financial ratios

SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON is a French company founded 33 years ago, specialized in the sector Sidérurgie. Based in NEUVES-MAISONS (54230), this company of category ETI shows in 2024 a revenue of 134.9 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 SOCIETE DES ACIERS D'ARMATURE POUR LE BETON (SIREN 389517061)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 134 941 107 € 131 437 452 € 210 793 363 € 176 046 781 € 136 842 934 € 151 055 396 € 151 339 651 € 133 291 709 €
Net income 2 168 320 € 1 545 929 € 5 264 212 € 6 435 828 € 1 613 743 € 2 815 793 € 96 946 € 3 716 662 €
EBITDA 20 288 384 € 22 099 025 € 21 799 899 € 22 164 892 € 19 927 258 € 16 481 998 € 16 386 808 € 16 619 610 €
Net margin 1.6% 1.2% 2.5% 3.7% 1.2% 1.9% 0.1% 2.8%

Revenue and income statement

In 2024, SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON achieves revenue of 134.9 M€. Revenue is growing positively over 8 years (CAGR: +0.2%). Vs 2023: +3%. After deducting consumption (51.5 M€), gross margin stands at 83.4 M€, i.e. a rate of 62%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20.3 M€, representing 15.0% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.2 M€, i.e. 1.6% 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

134 941 107 €

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

83 432 433 €

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

20 288 384 €

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

2 430 151 €

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

2 168 320 €

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

13.6%

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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 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 61%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 12.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

0.572%

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

60.511%

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

12.735%

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

0.035

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

27.1%

Solvency indicators evolution
SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON

Sector positioning

Debt ratio
0.57 2024
2022
2023
2024
Q1: 0.78
Med: 12.32
Q3: 104.91
Excellent

In 2024, the debt ratio of SAM SOCIETE DES ACIERS D'... (0.57) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.

Financial autonomy
60.51% 2024
2022
2023
2024
Q1: 12.4%
Med: 30.66%
Q3: 53.85%
Excellent +14 pts over 3 years

In 2024, the financial autonomy of SAM SOCIETE DES ACIERS D'... (60.5%) 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.

Repayment capacity
0.04 years 2024
2022
2023
2024
Q1: -3.02 years
Med: 0.0 years
Q3: 0.32 years
Average

In 2024, the repayment capacity of SAM SOCIETE DES ACIERS D'... (0.04) 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 103.50. 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 0.8x. Danger: operating income does not cover interest charges, unsustainable situation.

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

103.502

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

0.841

Liquidity indicators evolution
SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON

Sector positioning

Liquidity ratio
103.5 2024
2022
2023
2024
Q1: 114.12
Med: 171.16
Q3: 345.89
Watch

In 2024, the liquidity ratio of SAM SOCIETE DES ACIERS D'... (103.50) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
0.84x 2024
2022
2023
2024
Q1: -41.2x
Med: 0.39x
Q3: 12.84x
Good -10 pts over 3 years

In 2024, the interest coverage of SAM SOCIETE DES ACIERS D'... (0.8x) 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: 71 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 111 days. Excellent situation: suppliers finance 40 days of the operating cycle (retail model). Inventory turnover is 90 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 25 days of revenue, i.e. 9.4 M€ to permanently finance. Notable WCR improvement over the period (-85%), 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

9 408 094 €

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

71 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

111 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

90 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

25 j

WCR and payment terms evolution
SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON

Positioning of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON in its sector

Comparison with sector Sidérurgie

Similar companies (Sidérurgie)

Compare SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON with other companies in the same sector:

Voir toutes les statistiques du secteur Sidérurgie

Frequently asked questions about SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON

What is the revenue of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON ?

The revenue of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON in 2024 is 134.9 M€.

Is SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON profitable?

Yes, SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON generated a net profit of 2.2 M€ in 2024.

Where is the headquarters of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON ?

The headquarters of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON is located in NEUVES-MAISONS (54230), in the department Meurthe-et-Moselle.

Where to find the tax return of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON ?

The tax return of SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON 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 SOCIETE DES ACIERS D'ARMATURE POUR LE BETON operate?

SAM SOCIETE DES ACIERS D'ARMATURE POUR LE BETON operates in the sector Sidérurgie (NAF code 24.10Z). See the 'Sector positioning' section above to compare the company with its competitors.