SAMSIC ASSISTANCE MARTINIQUE : revenue, balance sheet and financial ratios

SAMSIC ASSISTANCE MARTINIQUE is a French company founded 13 years ago, specialized in the sector Services auxiliaires des transports aériens. Based in CESSON-SEVIGNE (35510), this company of category GE shows in 2024 a revenue of 9.6 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 - SAMSIC ASSISTANCE MARTINIQUE (SIREN 788846301)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 9 603 088 € 8 550 128 € 8 255 235 € 4 908 826 € 4 779 405 € 7 235 954 € 6 425 193 € 5 584 532 € 4 584 821 €
Net income 143 311 € -673 436 € 407 943 € -221 236 € -13 504 € 548 702 € 615 371 € 403 806 € -360 673 €
EBITDA 477 749 € 63 660 € 874 062 € 110 686 € 413 197 € 1 103 622 € 927 103 € 492 670 € -189 422 €
Net margin 1.5% -7.9% 4.9% -4.5% -0.3% 7.6% 9.6% 7.2% -7.9%

Revenue and income statement

In 2024, SAMSIC ASSISTANCE MARTINIQUE achieves revenue of 9.6 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +9.7%. Vs 2023, growth of +12% (8.6 M€ -> 9.6 M€). After deducting consumption (40 k€), gross margin stands at 9.6 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 478 k€, representing 5.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.2 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 143 k€, i.e. 1.5% 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

9 603 088 €

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

9 562 838 €

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

477 749 €

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

-101 119 €

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

143 311 €

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

5.0%

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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 -629%. 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 -6%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 3.2% 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

-629.173%

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

-6.376%

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

3.247%

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

5.195

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

54.3%

Solvency indicators evolution
SAMSIC ASSISTANCE MARTINIQUE

Sector positioning

Debt ratio
-629.17 2024
2022
2023
2024
Q1: 0.0
Med: 1.0
Q3: 50.08
Excellent -44 pts over 3 years

In 2024, the debt ratio of SAMSIC ASSISTANCE MARTINIQUE (-629.17) 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
-6.38% 2024
2022
2023
2024
Q1: 3.49%
Med: 23.63%
Q3: 43.9%
Average -28 pts over 3 years

In 2024, the financial autonomy of SAMSIC ASSISTANCE MARTINIQUE (-6.4%) 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
5.2 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.08 years
Watch +9 pts over 3 years

In 2024, the repayment capacity of SAMSIC ASSISTANCE MARTINIQUE (5.20) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 81.91. 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 13.2x. 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

81.912

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

13.201

Liquidity indicators evolution
SAMSIC ASSISTANCE MARTINIQUE

Sector positioning

Liquidity ratio
81.91 2024
2022
2023
2024
Q1: 103.71
Med: 133.95
Q3: 202.29
Watch -30 pts over 3 years

In 2024, the liquidity ratio of SAMSIC ASSISTANCE MARTINIQUE (81.91) 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
13.2x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.09x
Q3: 6.25x
Excellent +22 pts over 3 years

In 2024, the interest coverage of SAMSIC ASSISTANCE MARTINIQUE (13.2x) 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: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 117 days. Excellent situation: suppliers finance 63 days of the operating cycle (retail model). Overall, WCR represents 44 days of revenue, i.e. 1.2 M€ to permanently finance. Over 2016-2024, WCR increased by +513%, 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

1 186 846 €

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

54 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

117 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

0 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

44 j

WCR and payment terms evolution
SAMSIC ASSISTANCE MARTINIQUE

Positioning of SAMSIC ASSISTANCE MARTINIQUE in its sector

Comparison with sector Services auxiliaires des transports aériens

Valuation estimate

Based on 205 transactions of similar company sales (all years), the value of SAMSIC ASSISTANCE MARTINIQUE is estimated at 674 819 € (range 363 107€ - 1 928 399€). With an EBITDA of 477 749€, the sector multiple of 0.9x is applied. The price/revenue ratio is 0.15x (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.

Estimated enterprise value 2024
205 transactions
363k€ 674k€ 1928k€
674 819 € Range: 363 107€ - 1 928 399€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
477 749 € × 0.9x
Estimation 442 594 €
156 326€ - 1 019 483€
Revenue Multiple 30%
9 603 088 € × 0.15x
Estimation 1 437 874 €
922 637€ - 4 481 487€
Net Income Multiple 20%
143 311 € × 0.8x
Estimation 110 804 €
40 769€ - 371 060€
How is this estimate calculated?

This estimate is based on the analysis of 205 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 (Services auxiliaires des transports aériens)

Compare SAMSIC ASSISTANCE MARTINIQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Services auxiliaires des transports aériens

Frequently asked questions about SAMSIC ASSISTANCE MARTINIQUE

What is the revenue of SAMSIC ASSISTANCE MARTINIQUE ?

The revenue of SAMSIC ASSISTANCE MARTINIQUE in 2024 is 9.6 M€.

Is SAMSIC ASSISTANCE MARTINIQUE profitable?

Yes, SAMSIC ASSISTANCE MARTINIQUE generated a net profit of 143 k€ in 2024.

Where is the headquarters of SAMSIC ASSISTANCE MARTINIQUE ?

The headquarters of SAMSIC ASSISTANCE MARTINIQUE is located in CESSON-SEVIGNE (35510), in the department Ille-et-Vilaine.

Where to find the tax return of SAMSIC ASSISTANCE MARTINIQUE ?

The tax return of SAMSIC ASSISTANCE MARTINIQUE 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 SAMSIC ASSISTANCE MARTINIQUE operate?

SAMSIC ASSISTANCE MARTINIQUE operates in the sector Services auxiliaires des transports aériens (NAF code 52.23Z). See the 'Sector positioning' section above to compare the company with its competitors.