SAP FRANCE : revenue, balance sheet and financial ratios

SAP FRANCE is a French company founded 35 years ago, specialized in the sector Tierce maintenance de systèmes et d’applications informatiques. Based in LEVALLOIS-PERRET (92300), this company of category ETI shows in 2024 a revenue of 1.4 Mds€. 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

Financial history - SAP FRANCE (SIREN 379821994)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 376 255 145 € 1 210 262 921 € 1 086 723 368 € 1 054 590 355 € 1 069 345 661 € 1 131 277 689 € 1 030 705 466 € 1 112 528 616 € 1 105 420 826 €
Net income 129 795 435 € 151 847 112 € 206 243 956 € 105 388 975 € 184 457 652 € 125 783 029 € 167 131 259 € 166 365 178 € 204 922 910 €
EBITDA 498 259 556 € 475 359 181 € 454 137 851 € 473 232 896 € 468 080 079 € 446 552 749 € 406 045 125 € 468 117 886 € 471 752 496 €
Net margin 9.4% 12.5% 19.0% 10.0% 17.2% 11.1% 16.2% 15.0% 18.5%

Revenue and income statement

In 2024, SAP FRANCE achieves revenue of 1.4 Bn€. Revenue is growing positively over 9 years (CAGR: +2.8%). Vs 2023, growth of +14% (1.2 Bn€ -> 1.4 Bn€). After deducting consumption (5 €), gross margin stands at 1.4 Bn€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 498.3 M€, representing 36.2% of revenue. Warning negative scissor effect: despite revenue change (+14%), EBITDA varies by +5%, reducing margin by 3.1 pts. This reflects costs rising faster than 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 129.8 M€, i.e. 9.4% 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

1 376 255 145 €

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

1 376 255 140 €

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

498 259 556 €

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

-6 005 384 €

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

129 795 435 €

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

36.2%

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Chart evolution

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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 0%. 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. Cash flow represents 13.5% 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

0.0%

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

60.597%

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

13.541%

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

0.0

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

51.8%

Solvency indicators evolution
SAP FRANCE

Sector positioning

Debt ratio
0.0 2024
2022
2023
2024
Q1: 0.0
Med: 6.26
Q3: 31.65
Excellent

In 2024, the debt ratio of SAP FRANCE (0.00) 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
60.6% 2024
2022
2023
2024
Q1: 10.26%
Med: 37.66%
Q3: 64.72%
Good

In 2024, the financial autonomy of SAP FRANCE (60.6%) 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
0.0 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.37 years
Excellent

In 2024, the repayment capacity of SAP FRANCE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 250.75. 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 0.0x. 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

250.748

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

0.043

Liquidity indicators evolution
SAP FRANCE

Sector positioning

Liquidity ratio
250.75 2024
2022
2023
2024
Q1: 148.11
Med: 236.84
Q3: 413.51
Good -9 pts over 3 years

In 2024, the liquidity ratio of SAP FRANCE (250.75) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.04x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.49x
Good

In 2024, the interest coverage of SAP FRANCE (0.0x) 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: 98 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 204 days. Excellent situation: suppliers finance 106 days of the operating cycle (retail model). Overall, WCR represents 210 days of revenue, i.e. 803.6 M€ to permanently finance. Over 2016-2024, WCR increased by +52%, 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

803 567 854 €

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

98 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

204 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

210 j

WCR and payment terms evolution
SAP FRANCE

Positioning of SAP FRANCE in its sector

Comparison with sector Tierce maintenance de systèmes et d’applications informatiques

Valuation estimate

Based on 215 transactions of similar company sales (all years), the value of SAP FRANCE is estimated at 347 880 891 € (range 143 997 060€ - 1 308 738 106€). With an EBITDA of 498 259 556€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.16x (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
215 transactions
143997k€ 347880k€ 1308738k€
347 880 891 € Range: 143 997 060€ - 1 308 738 106€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
498 259 556 € × 1.0x
Estimation 486 624 740 €
183 799 915€ - 2 150 517 534€
Revenue Multiple 30%
1 376 255 145 € × 0.16x
Estimation 220 907 728 €
118 494 959€ - 403 522 076€
Net Income Multiple 20%
129 795 435 € × 1.5x
Estimation 191 481 018 €
82 743 079€ - 562 113 582€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 215 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 (Tierce maintenance de systèmes et d’applications informatiques)

Compare SAP FRANCE with other companies in the same sector:

Frequently asked questions about SAP FRANCE

What is the revenue of SAP FRANCE ?

The revenue of SAP FRANCE in 2024 is 1.4 Mds€.

Is SAP FRANCE profitable?

Yes, SAP FRANCE generated a net profit of 129.8 M€ in 2024.

Where is the headquarters of SAP FRANCE ?

The headquarters of SAP FRANCE is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.

Where to find the tax return of SAP FRANCE ?

The tax return of SAP 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 SAP FRANCE operate?

SAP FRANCE operates in the sector Tierce maintenance de systèmes et d’applications informatiques (NAF code 62.02B). See the 'Sector positioning' section above to compare the company with its competitors.