SIREN : 327754750
SAPAB is a French company founded 42 years ago, specialized in the sector Activités des sièges sociaux. Based in PARIS (75012), this company of category PME shows in 2024 a revenue of 670 k€. 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 670 000 € | 756 152 € | 757 771 € | 722 767 € | 665 392 € | 719 257 € | 763 192 € | 587 316 € | 595 000 € |
| Net income | 2 127 555 € | 445 094 € | 140 111 € | 994 324 € | 323 693 € | 2 138 650 € | 642 240 € | 1 120 175 € | 10 214 287 € |
| EBITDA | 20 291 € | 50 151 € | 113 523 € | 48 523 € | 168 217 € | 21 456 € | -91 715 € | -191 922 € | -116 945 € |
| Net margin | 317.5% | 58.9% | 18.5% | 137.6% | 48.6% | 297.3% | 84.2% | 190.7% | 1716.7% |
In 2024, SAPAB achieves revenue of 670 k€. Revenue is growing positively over 9 years (CAGR: +1.5%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 670 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 20 k€, representing 3.0% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -60%, reducing margin by 3.6 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.1 M€, i.e. 317.5% of revenue. This profit can be retained or distributed to shareholders.
670 000 €
670 000 €
20 291 €
17 035 €
2 127 555 €
3.0%
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 95%. 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 212.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.016%
95.016%
212.059%
0.003
21.7%
In 2024, the debt ratio of SAPAB (0.02) 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.
In 2024, the financial autonomy of SAPAB (95.0%) 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.
In 2024, the repayment capacity of SAPAB (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 4104.57. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
4104.572
0.0
In 2024, the liquidity ratio of SAPAB (4104.57) 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.
In 2024, the interest coverage of SAPAB (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 259 days. Excellent situation: suppliers finance 250 days of the operating cycle (retail model). Overall, WCR represents 6979 days of revenue, i.e. 13.0 M€ to permanently finance. Over 2016-2024, WCR increased by +157%, requiring additional financing.
12 988 057 €
9 j
259 j
0 j
6979 j
Based on 103 transactions of similar company sales in 2024, the value of SAPAB is estimated at 4 172 670 € (range 1 434 116€ - 11 131 606€). With an EBITDA of 20 291€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.
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This estimate is based on the analysis of 103 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SAPAB with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of SAPAB in 2024 is 670 k€.
Yes, SAPAB generated a net profit of 2.1 M€ in 2024.
The headquarters of SAPAB is located in PARIS (75012), in the department Paris.
The tax return of SAPAB 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).
SAPAB operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.