S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) : revenue, balance sheet and financial ratios

S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) is a French company founded 20 years ago, specialized in the sector Construction de routes et autoroutes. Based in BRIE-COMTE-ROBERT (77170), this company of category PME shows in 2020 a revenue of 619 k€. 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 - S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) (SIREN 483206207)
Indicator 2020 2019 2018 2017 2016
Revenue 618 653 € 871 609 € 824 747 € 688 533 € 540 615 €
Net income -26 394 € -10 523 € 1 201 € -9 457 € -26 190 €
EBITDA -68 922 € 10 009 € 28 217 € 22 593 € -218 €
Net margin -4.3% -1.2% 0.1% -1.4% -4.8%

Revenue and income statement

In 2020, S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) achieves revenue of 619 k€. Revenue is growing positively over 5 years (CAGR: +3.4%). Significant drop of -29% vs 2019. After deducting consumption (32 k€), gross margin stands at 586 k€, i.e. a rate of 95%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -69 k€, representing -11.1% of revenue. Warning negative scissor effect: despite revenue change (-29%), EBITDA varies by -789%, reducing margin by 12.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -26 k€ (-4.3% of revenue), which will impact equity.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

618 653 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

586 242 €

EBITDA (2020) ?
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

-68 922 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-72 260 €

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-26 394 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-11.1%

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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 1%. 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 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.132%

Financial autonomy (2020) ?
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

9.741%

Cash flow / Revenue (2020) ?
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

-3.96%

Repayment capacity (2020) ?
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

-0.008

Asset age ratio (2020) ?
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

1.2%

Solvency indicators evolution
S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX)

Sector positioning

Debt ratio
1.13 2020
2018
2019
2020
Q1: 1.68
Med: 28.88
Q3: 87.04
Excellent

In 2020, the debt ratio of S.A.P.B. (SOC APPLICAT PR... (1.13) 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
9.74% 2020
2018
2019
2020
Q1: 15.13%
Med: 31.17%
Q3: 50.4%
Watch

In 2020, the financial autonomy of S.A.P.B. (SOC APPLICAT PR... (9.7%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
-0.01 years 2020
2018
2019
2020
Q1: 0.0 years
Med: 0.28 years
Q3: 2.15 years
Excellent

In 2020, the repayment capacity of S.A.P.B. (SOC APPLICAT PR... (-0.01) 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 103.49. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

103.492

Interest coverage (2020) ?
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

-8.929

Liquidity indicators evolution
S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX)

Sector positioning

Liquidity ratio
103.49 2020
2018
2019
2020
Q1: 143.75
Med: 190.23
Q3: 278.22
Watch

In 2020, the liquidity ratio of S.A.P.B. (SOC APPLICAT PR... (103.49) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
-8.93x 2020
2018
2019
2020
Q1: -0.06x
Med: 0.36x
Q3: 2.5x
Average -50 pts over 3 years

In 2020, the interest coverage of S.A.P.B. (SOC APPLICAT PR... (-8.9x) 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: 74 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 74 days. Overall, WCR represents 58 days of revenue, i.e. 99 k€ to permanently finance.

Operating WCR (2020) ?
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

99 158 €

Customer credit (2020) ?
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

74 j

Supplier credit (2020) ?
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

74 j

Inventory turnover (2020) ?
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 (2020) ?
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

58 j

WCR and payment terms evolution
S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX)

Positioning of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) in its sector

Comparison with sector Construction de routes et autoroutes

Valuation estimate

Based on 67 transactions of similar company sales (all years), the value of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) is estimated at 83 433 € (range 55 452€ - 159 062€). 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 2020
67 tx
55k€ 83k€ 159k€
83 433 € Range: 55 452€ - 159 062€
NAF 5 all-time

Valuation method used

Revenue Multiple
618 653 € × 0.13x = 83 434 €
Range: 55 452€ - 159 062€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 67 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 (Construction de routes et autoroutes)

Compare S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de routes et autoroutes

Frequently asked questions about S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX)

What is the revenue of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) ?

The revenue of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) in 2020 is 619 k€.

Is S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) profitable?

S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) recorded a net loss in 2020.

Where is the headquarters of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) ?

The headquarters of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) is located in BRIE-COMTE-ROBERT (77170), in the department Seine-et-Marne.

Where to find the tax return of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) ?

The tax return of S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) 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 S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) operate?

S.A.P.B. (SOC APPLICAT PRODUIT BITUMEUX) operates in the sector Construction de routes et autoroutes (NAF code 42.11Z). See the 'Sector positioning' section above to compare the company with its competitors.