SAPEURS-POMPIERS DE FRANCE : revenue, balance sheet and financial ratios

SAPEURS-POMPIERS DE FRANCE is a French company founded 25 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75011), this company of category PME shows in 2023 a revenue of 660 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 - SAPEURS-POMPIERS DE FRANCE (SIREN 433022522)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 659 738 € 621 228 € 694 086 € 737 797 € 902 885 € 874 849 € 884 733 € 927 304 €
Net income -166 293 € -166 293 € -92 752 € -92 746 € -92 752 € -176 085 € -92 752 € 36 600 €
EBITDA 141 828 € 109 999 € 121 491 € 191 654 € 184 884 € 205 721 € 210 677 € 184 309 €
Net margin -25.2% -26.8% -13.4% -12.6% -10.3% -20.1% -10.5% 3.9%

Revenue and income statement

In 2023, SAPEURS-POMPIERS DE FRANCE achieves revenue of 660 k€. Activity remains stable over the period (CAGR: -4.7%). Vs 2022: +6%. After deducting consumption (7 k€), gross margin stands at 652 k€, i.e. a rate of 99%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 142 k€, representing 21.5% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Net income is negative at -166 k€ (-25.2% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

659 738 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

652 381 €

EBITDA (2023) ?
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

141 828 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-166 293 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

21.5%

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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 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 69%. 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 22.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 20.9% 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 (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

40.441%

Financial autonomy (2023) ?
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

69.389%

Cash flow / Revenue (2023) ?
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

20.943%

Repayment capacity (2023) ?
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

22.269

Asset age ratio (2023) ?
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

81.2%

Solvency indicators evolution
SAPEURS-POMPIERS DE FRANCE

Sector positioning

Debt ratio
40.44 2023
2021
2022
2023
Q1: -24.56
Med: 7.75
Q3: 165.49
Average

In 2023, the debt ratio of SAPEURS-POMPIERS DE FRANCE (40.44) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
69.39% 2023
2021
2022
2023
Q1: 0.43%
Med: 30.89%
Q3: 76.14%
Good

In 2023, the financial autonomy of SAPEURS-POMPIERS DE FRANCE (69.4%) 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
22.27 years 2023
2021
2022
2023
Q1: -0.3 years
Med: 0.44 years
Q3: 10.33 years
Average

In 2023, the repayment capacity of SAPEURS-POMPIERS DE FRANCE (22.27) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 116.16. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

116.155

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SAPEURS-POMPIERS DE FRANCE

Sector positioning

Liquidity ratio
116.16 2023
2021
2022
2023
Q1: 95.06
Med: 298.09
Q3: 1218.26
Average

In 2023, the liquidity ratio of SAPEURS-POMPIERS DE FRANCE (116.16) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 16.98x
Average -26 pts over 3 years

In 2023, the interest coverage of SAPEURS-POMPIERS DE FRANCE (0.0x) 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: 25 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 18 days. WCR is negative (-547 days): operations structurally generate cash. Notable WCR improvement over the period (-674%), freeing up cash.

Operating WCR (2023) ?
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

-1 002 399 €

Customer credit (2023) ?
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

25 j

Supplier credit (2023) ?
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

43 j

Inventory turnover (2023) ?
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 (2023) ?
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

-547 j

WCR and payment terms evolution
SAPEURS-POMPIERS DE FRANCE

Positioning of SAPEURS-POMPIERS DE FRANCE in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 215 transactions of similar company sales in 2023, the value of SAPEURS-POMPIERS DE FRANCE is estimated at 583 150 € (range 173 423€ - 1 023 038€). With an EBITDA of 141 828€, the sector multiple of 5.2x is applied. The price/revenue ratio is 0.51x (in line with sector norms). 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 2023
215 transactions
173k€ 583k€ 1023k€
583 150 € Range: 173 423€ - 1 023 038€
NAF 5 année 2023

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
141 828 € × 5.2x
Estimation 730 917 €
185 442€ - 1 174 460€
Revenue Multiple 30%
659 738 € × 0.51x
Estimation 336 873 €
153 393€ - 770 668€

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 (Location de terrains et d'autres biens immobiliers)

Compare SAPEURS-POMPIERS DE FRANCE with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SAPEURS-POMPIERS DE FRANCE

What is the revenue of SAPEURS-POMPIERS DE FRANCE ?

The revenue of SAPEURS-POMPIERS DE FRANCE in 2023 is 660 k€.

Is SAPEURS-POMPIERS DE FRANCE profitable?

SAPEURS-POMPIERS DE FRANCE recorded a net loss in 2023.

Where is the headquarters of SAPEURS-POMPIERS DE FRANCE ?

The headquarters of SAPEURS-POMPIERS DE FRANCE is located in PARIS (75011), in the department Paris.

Where to find the tax return of SAPEURS-POMPIERS DE FRANCE ?

The tax return of SAPEURS-POMPIERS DE 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 SAPEURS-POMPIERS DE FRANCE operate?

SAPEURS-POMPIERS DE FRANCE operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.