SAPAT METAL SARL : revenue, balance sheet and financial ratios

SAPAT METAL SARL is a French company founded 35 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in POINTE-A-PITRE (97110), this company of category PME shows in 2024 a revenue of 1.7 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAPAT METAL SARL (SIREN 381421080)
Indicator 2024 2023 2022 2021 2020 2019 2018 2016 2015
Revenue 1 722 619 € 1 314 738 € 696 727 € 1 544 081 € 921 267 € 1 143 324 € 1 250 673 € 911 477 € 1 472 611 €
Net income 332 592 € 279 582 € -31 044 € 88 118 € 14 018 € 34 867 € 7 986 € 67 390 € 497 131 €
EBITDA 543 587 € 334 047 € -211 161 € 390 404 € 78 912 € 211 891 € 182 435 € 117 936 € 465 235 €
Net margin 19.3% 21.3% -4.5% 5.7% 1.5% 3.0% 0.6% 7.4% 33.8%

Revenue and income statement

In 2024, SAPAT METAL SARL achieves revenue of 1.7 M€. Revenue is growing positively over 9 years (CAGR: +1.8%). Vs 2023, growth of +31% (1.3 M€ -> 1.7 M€). After deducting consumption (243 k€), gross margin stands at 1.5 M€, i.e. a rate of 86%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 544 k€, representing 31.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.1 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 333 k€, i.e. 19.3% 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

1 722 619 €

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

1 479 158 €

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

543 587 €

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

479 475 €

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

332 592 €

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

31.6%

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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 2%. 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 57%. 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 29.4% 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

2.026%

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

56.599%

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

29.385%

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

0.04

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

32.4%

Solvency indicators evolution
SAPAT METAL SARL

Sector positioning

Debt ratio
2.03 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Excellent

In 2024, the debt ratio of SAPAT METAL SARL (2.03) 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
56.6% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Good -10 pts over 3 years

In 2024, the financial autonomy of SAPAT METAL SARL (56.6%) 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
0.04 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Good

In 2024, the repayment capacity of SAPAT METAL SARL (0.04) 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 268.36. 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 0.8x. 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

268.363

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

0.782

Liquidity indicators evolution
SAPAT METAL SARL

Sector positioning

Liquidity ratio
268.36 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Good +10 pts over 3 years

In 2024, the liquidity ratio of SAPAT METAL SARL (268.36) 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
0.78x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Average +13 pts over 3 years

In 2024, the interest coverage of SAPAT METAL SARL (0.8x) 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: 72 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 114 days. Excellent situation: suppliers finance 42 days of the operating cycle (retail model). WCR is negative (-24 days): operations structurally generate cash. Notable WCR improvement over the period (-384%), 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

-112 453 €

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

72 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

114 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

-24 j

WCR and payment terms evolution
SAPAT METAL SARL

Positioning of SAPAT METAL SARL in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SAPAT METAL SARL is estimated at 475 734 € (range 308 659€ - 1 201 088€). With an EBITDA of 543 587€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.

Estimated enterprise value 2024
56 tx
308k€ 475k€ 1201k€
475 734 € Range: 308 659€ - 1 201 088€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
543 587 € × 1.0x
Estimation 563 624 €
361 890€ - 1 300 964€
Revenue Multiple 30%
1 722 619 € × 0.13x
Estimation 221 751 €
116 987€ - 281 548€
Net Income Multiple 20%
332 592 € × 1.9x
Estimation 636 985 €
463 092€ - 2 330 708€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 de structures métalliques et de parties de structures)

Compare SAPAT METAL SARL with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SAPAT METAL SARL

What is the revenue of SAPAT METAL SARL ?

The revenue of SAPAT METAL SARL in 2024 is 1.7 M€.

Is SAPAT METAL SARL profitable?

Yes, SAPAT METAL SARL generated a net profit of 333 k€ in 2024.

Where is the headquarters of SAPAT METAL SARL ?

The headquarters of SAPAT METAL SARL is located in POINTE-A-PITRE (97110), in the department Guadeloupe.

Where to find the tax return of SAPAT METAL SARL ?

The tax return of SAPAT METAL SARL 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 SAPAT METAL SARL operate?

SAPAT METAL SARL operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.