SAMSON REGULATION : revenue, balance sheet and financial ratios

SAMSON REGULATION is a French company founded 64 years ago, specialized in the sector Fabrication d'autres articles de robinetterie. Based in VAULX-EN-VELIN (69120), this company of category ETI shows in 2024 a revenue of 79.0 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 - SAMSON REGULATION (SIREN 788165603)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 79 032 790 € 71 912 465 € 59 214 226 € 56 859 812 € 57 173 847 € 53 666 066 € 51 581 101 € 48 898 597 €
Net income 8 068 495 € 7 588 292 € 6 193 491 € 5 825 252 € 6 718 296 € 6 522 930 € 6 690 450 € 5 419 549 €
EBITDA 15 281 563 € 13 201 917 € 9 013 624 € 10 921 234 € 12 697 416 € 12 165 598 € 12 547 862 € 11 197 015 €
Net margin 10.2% 10.6% 10.5% 10.2% 11.8% 12.2% 13.0% 11.1%

Revenue and income statement

In 2024, SAMSON REGULATION achieves revenue of 79.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.2%. Vs 2023: +10%. After deducting consumption (27.8 M€), gross margin stands at 51.2 M€, i.e. a rate of 65%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 15.3 M€, representing 19.3% 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 8.1 M€, i.e. 10.2% 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

79 032 790 €

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

51 203 381 €

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

15 281 563 €

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

12 580 878 €

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

8 068 495 €

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

19.3%

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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 6%. 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 71%. 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 0.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 13.2% 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

5.757%

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

70.62%

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

13.243%

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

0.277

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

43.5%

Solvency indicators evolution
SAMSON REGULATION

Sector positioning

Debt ratio
5.76 2024
2021
2023
2024
Q1: 1.41
Med: 11.15
Q3: 49.41
Good

In 2024, the debt ratio of SAMSON REGULATION (5.76) 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
70.62% 2024
2021
2023
2024
Q1: 33.0%
Med: 54.96%
Q3: 70.68%
Good

In 2024, the financial autonomy of SAMSON REGULATION (70.6%) 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
0.28 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.28 years
Q3: 1.79 years
Good

In 2024, the repayment capacity of SAMSON REGULATION (0.28) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 400.51. 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 1.2x. Coverage is limited: any activity downturn would jeopardize interest payments.

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

400.515

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

1.159

Liquidity indicators evolution
SAMSON REGULATION

Sector positioning

Liquidity ratio
400.51 2024
2021
2023
2024
Q1: 194.53
Med: 300.65
Q3: 399.48
Excellent

In 2024, the liquidity ratio of SAMSON REGULATION (400.51) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
1.16x 2024
2021
2023
2024
Q1: 0.02x
Med: 1.87x
Q3: 6.99x
Average -18 pts over 3 years

In 2024, the interest coverage of SAMSON REGULATION (1.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The company must finance 6 days of gap between collections and payments. Inventory turnover is 97 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 70 days of revenue, i.e. 15.4 M€ to permanently finance. Notable WCR improvement over the period (-21%), 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

15 427 991 €

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

37 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

31 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

97 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

70 j

WCR and payment terms evolution
SAMSON REGULATION

Positioning of SAMSON REGULATION in its sector

Comparison with sector Fabrication d'autres articles de robinetterie

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (37 transactions). This range of 8 369 045€ to 38 776 346€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
8369k€ 18905k€ 38776k€
18 905 590 € Range: 8 369 045€ - 38 776 346€
NAF 4 all-time Aggregated at NAF sub-class level
How is this estimate calculated?

This estimate is based on the analysis of 37 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 (Fabrication d'autres articles de robinetterie)

Compare SAMSON REGULATION with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication d'autres articles de robinetterie

Frequently asked questions about SAMSON REGULATION

What is the revenue of SAMSON REGULATION ?

The revenue of SAMSON REGULATION in 2024 is 79.0 M€.

Is SAMSON REGULATION profitable?

Yes, SAMSON REGULATION generated a net profit of 8.1 M€ in 2024.

Where is the headquarters of SAMSON REGULATION ?

The headquarters of SAMSON REGULATION is located in VAULX-EN-VELIN (69120), in the department Rhone.

Where to find the tax return of SAMSON REGULATION ?

The tax return of SAMSON REGULATION 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 SAMSON REGULATION operate?

SAMSON REGULATION operates in the sector Fabrication d'autres articles de robinetterie (NAF code 28.14Z). See the 'Sector positioning' section above to compare the company with its competitors.