S.A.P.I. : revenue, balance sheet and financial ratios

S.A.P.I. is a French company founded 7 years ago, specialized in the sector Travaux de peinture et vitrerie. Based in SAINT VIGOR D'YMONVILLE (76430), this company of category PME shows in 2021 a revenue of 2.3 M€. 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 - S.A.P.I. (SIREN 840215933)
Indicator 2025 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C 2 330 037 € N/C 2 614 867 €
Net income 12 031 € 1 958 € 7 224 € 204 041 € 107 318 € 55 713 € 105 908 €
EBITDA N/C N/C N/C N/C -39 328 € N/C 175 072 €
Net margin N/C N/C N/C N/C 4.6% N/C 4.1%

Revenue and income statement

In 2025, S.A.P.I. generates positive net income of 12 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2025: 106 k€ -> 12 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

12 031 €

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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 10%. 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 37%. The balance between equity and debt is satisfactory.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

9.95%

Financial autonomy (2025) ?
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

37.438%

Asset age ratio (2025) ?
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

29.0%

Solvency indicators evolution
S.A.P.I.

Sector positioning

Debt ratio
9.95 2025
2023
2024
2025
Q1: 3.51
Med: 16.26
Q3: 46.64
Good -34 pts over 3 years

In 2025, the debt ratio of S.A.P.I. (9.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
37.44% 2025
2023
2024
2025
Q1: 23.83%
Med: 44.23%
Q3: 60.71%
Average -17 pts over 3 years

In 2025, the financial autonomy of S.A.P.I. (37.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 163.94. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

163.938

Liquidity indicators evolution
S.A.P.I.

Sector positioning

Liquidity ratio
163.94 2025
2023
2024
2025
Q1: 157.58
Med: 219.08
Q3: 320.95
Average

In 2025, the liquidity ratio of S.A.P.I. (163.94) 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.

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: 619 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 412 days. The gap of 207 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow.

Operating WCR (2025) ?
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

0 €

Customer credit (2025) ?
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

619 j

Supplier credit (2025) ?
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

412 j

Inventory turnover (2025) ?
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 and payment terms evolution
S.A.P.I.

Positioning of S.A.P.I. in its sector

Comparison with sector Travaux de peinture et vitrerie

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of S.A.P.I. is estimated at 35 779 € (range 12 529€ - 68 130€). 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 2025
88 tx
12k€ 35k€ 68k€
35 779 € Range: 12 529€ - 68 130€
NAF 5 all-time

Valuation method used

Net Income Multiple
12 031 € × 3.0x = 35 779 €
Range: 12 530€ - 68 131€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Travaux de peinture et vitrerie)

Compare S.A.P.I. with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de peinture et vitrerie

Frequently asked questions about S.A.P.I.

What is the revenue of S.A.P.I. ?

The revenue of S.A.P.I. in 2021 is 2.3 M€.

Is S.A.P.I. profitable?

Yes, S.A.P.I. generated a net profit of 12 k€ in 2025.

Where is the headquarters of S.A.P.I. ?

The headquarters of S.A.P.I. is located in SAINT VIGOR D'YMONVILLE (76430), in the department Seine-Maritime.

Where to find the tax return of S.A.P.I. ?

The tax return of S.A.P.I. 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.I. operate?

S.A.P.I. operates in the sector Travaux de peinture et vitrerie (NAF code 43.34Z). See the 'Sector positioning' section above to compare the company with its competitors.