SIREN : 397867722
SAPI is a French company founded 31 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in BOUSIGNIES (59178), this company of category PME shows in 2024 a revenue of 376 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 | 376 083 € | 424 800 € | 441 379 € | 435 155 € | 412 391 € | 374 233 € | 380 612 € | 384 364 € | 433 885 € |
| Net income | 149 985 € | 144 024 € | -27 620 € | 116 468 € | 312 387 € | 105 869 € | -35 082 € | 129 € | 37 099 € |
| EBITDA | 41 093 € | 157 918 € | 110 299 € | 183 060 € | 223 941 € | 119 621 € | 103 071 € | 141 729 € | 182 964 € |
| Net margin | 39.9% | 33.9% | -6.3% | 26.8% | 75.8% | 28.3% | -9.2% | 0.0% | 8.6% |
In 2024, SAPI achieves revenue of 376 k€. Activity remains stable over the period (CAGR: -1.8%). Significant drop of -11% vs 2023. After deducting consumption (0 €), gross margin stands at 376 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 41 k€, representing 10.9% of revenue. Warning negative scissor effect: despite revenue change (-11%), EBITDA varies by -74%, reducing margin by 26.2 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 150 k€, i.e. 39.9% of revenue. This profit can be retained or distributed to shareholders.
376 083 €
376 083 €
41 093 €
-98 611 €
149 985 €
10.9%
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 97%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 63.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.799%
97.233%
63.881%
0.585
56.1%
In 2024, the debt ratio of SAPI (1.80) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SAPI (97.2%) 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 SAPI (0.58) 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 4470.85. 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 15.7x. Operating income very largely covers interest expenses: high safety margin.
4470.845
15.708
In 2024, the liquidity ratio of SAPI (4470.85) 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 SAPI (15.7x) 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: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 47 days. The gap of 74 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-608 days): operations structurally generate cash. Notable WCR improvement over the period (-273%), freeing up cash.
-635 325 €
121 j
47 j
0 j
-608 j
Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 245 446€ to 921 736€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 26 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 SAPI with other companies in the same sector:
Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires
The revenue of SAPI in 2024 is 376 k€.
Yes, SAPI generated a net profit of 150 k€ in 2024.
The headquarters of SAPI is located in BOUSIGNIES (59178), in the department Nord.
The tax return of SAPI 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).
SAPI operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.