Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAPI : revenue, balance sheet and financial ratios

SAPI is a French company founded 12 years ago, specialized in the sector Restauration de type rapide. Based in MONTAUBAN (82000), this company of category PME shows in 2024 a net income positive of 133 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

Financial history - SAPI (SIREN 802237404)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net income 132 672 € 110 134 € 220 546 € 422 579 € 307 749 € 262 614 € 291 523 € 313 162 € 132 730 €
EBITDA N/C N/C N/C N/C N/C N/C N/C N/C N/C
Net margin N/C N/C N/C N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, SAPI generates positive net income of 133 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 133 k€ -> 133 k€.

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

132 672 €

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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 164%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

164.403%

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

17.238%

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

21.7%

Solvency indicators evolution
SAPI

Sector positioning

Debt ratio
164.4 2024
2022
2023
2024
Q1: 0.0
Med: 16.12
Q3: 113.7
Average

In 2024, the debt ratio of SAPI (164.40) 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
17.24% 2024
2022
2023
2024
Q1: 0.43%
Med: 16.82%
Q3: 42.04%
Good

In 2024, the financial autonomy of SAPI (17.2%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 105.47. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

105.472

Liquidity indicators evolution
SAPI

Sector positioning

Liquidity ratio
105.47 2024
2022
2023
2024
Q1: 55.0
Med: 110.69
Q3: 196.26
Average -8 pts over 3 years

In 2024, the liquidity ratio of SAPI (105.47) 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.

Positioning of SAPI in its sector

Comparison with sector Restauration de type rapide

Valuation estimate

Based on 698 transactions of similar company sales in 2024, the value of SAPI is estimated at 922 614 € (range 460 442€ - 2 089 158€). 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 2024
698 transactions
460k€ 922k€ 2089k€
922 614 € Range: 460 442€ - 2 089 158€
NAF 5 année 2024

Valuation method used

Net Income Multiple
132 672 € × 7.0x = 922 615 €
Range: 460 442€ - 2 089 158€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 698 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 (Restauration de type rapide)

Compare SAPI with other companies in the same sector:

Frequently asked questions about SAPI

What is the revenue of SAPI ?

The revenue of SAPI is not publicly disclosed (confidential accounts filed with INPI).

Is SAPI profitable?

Yes, SAPI generated a net profit of 133 k€ in 2024.

Where is the headquarters of SAPI ?

The headquarters of SAPI is located in MONTAUBAN (82000), in the department Tarn-et-Garonne.

Where to find the tax return of SAPI ?

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).

In which sector does SAPI operate?

SAPI operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.