SIREN : 439941626
SAPAC is a French company founded 24 years ago, specialized in the sector Autres travaux de finition. Based in MIGNE-AUXANCES (86440), this company of category PME shows in 2024 a revenue of 11.6 M€. 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 | 2018 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|
| Revenue | 11 574 936 € | 15 404 289 € | 6 069 895 € | 305 600 € | 925 600 € | 695 600 € | 576 600 € |
| Net income | 1 849 952 € | 696 354 € | 252 147 € | -26 315 € | 95 550 € | -127 529 € | -146 929 € |
| EBITDA | 937 352 € | 1 214 452 € | 109 077 € | -433 685 € | 190 054 € | -60 621 € | -257 089 € |
| Net margin | 16.0% | 4.5% | 4.2% | -8.6% | 10.3% | -18.3% | -25.5% |
In 2024, SAPAC achieves revenue of 11.6 M€. Over the period 2015-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +39.6%. Significant drop of -25% vs 2023. After deducting consumption (2.7 M€), gross margin stands at 8.8 M€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 937 k€, representing 8.1% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 1.8 M€, i.e. 16.0% of revenue. This profit can be retained or distributed to shareholders.
11 574 936 €
8 845 088 €
937 352 €
950 800 €
1 849 952 €
8.1%
The debt ratio (= Financial debt / Equity x 100) stands at 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 30%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 17.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
52.993%
29.656%
17.008%
0.41
10.3%
In 2024, the debt ratio of SAPAC (52.99) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SAPAC (29.7%) 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.
In 2024, the repayment capacity of SAPAC (0.41) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 219.47. 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 27.8x. Operating income very largely covers interest expenses: high safety margin.
219.467
27.829
In 2024, the liquidity ratio of SAPAC (219.47) 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.
In 2024, the interest coverage of SAPAC (27.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 53 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. The company must finance 10 days of gap between collections and payments. Inventory turnover is 36 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 61 days of revenue, i.e. 2.0 M€ to permanently finance. Over 2015-2024, WCR increased by +62%, requiring additional financing.
1 976 536 €
53 j
43 j
36 j
61 j
Based on 65 transactions of similar company sales
in 2024,
the value of SAPAC is estimated at
2 426 398 €
(range 1 150 434€ - 4 355 343€).
With an EBITDA of 937 352€, the sector multiple of 1.6x 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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 65 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 SAPAC with other companies in the same sector:
Voir toutes les statistiques du secteur Autres travaux de finition
The revenue of SAPAC in 2024 is 11.6 M€.
Yes, SAPAC generated a net profit of 1.8 M€ in 2024.
The headquarters of SAPAC is located in MIGNE-AUXANCES (86440), in the department Vienne.
The tax return of SAPAC 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).
SAPAC operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.