Employees: 11 (2023.0)Legal category: Société à responsabilité limitée (sans autre indication)Size: PMECreation date: 1977-01-01 (49 years)Status: ActiveBusiness sector: Autres travaux de finitionLocation: BONDY (93140), Seine-Saint-Denis
SAPIMAC : revenue, balance sheet and financial ratios
SAPIMAC is a French company
founded 49 years ago,
specialized in the sector Autres travaux de finition.
Based in BONDY (93140),
this company of category PME
shows in 2021 a revenue of 4.5 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SAPIMAC generates positive net income of 33 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 172 k€ -> 33 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
33 373 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 8%. 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 53%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
7.998%
Financial autonomy (2024)
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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
52.665%
Asset age ratio (2024)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2024
Debt ratio
29.369
22.565
9.949
6.376
34.322
16.846
7.998
Financial autonomy
44.536
42.522
53.741
51.812
45.695
49.631
52.665
Repayment capacity
0.832
0.823
0.409
0.82
16.186
2.271
None
Cash flow / Revenue
7.642%
5.885%
6.266%
1.828%
0.53%
1.686%
None%
Sector positioning
Debt ratio
8.02024
2020
2021
2024
Q1: 0.34
Med: 12.18
Q3: 45.21
Good-16 pts over 3 years
In 2024, the debt ratio of SAPIMAC (8.00) 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
52.66%2024
2020
2021
2024
Q1: 5.39%
Med: 29.66%
Q3: 54.37%
Good+6 pts over 3 years
In 2024, the financial autonomy of SAPIMAC (52.7%) 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
2.27 years2021
2020
2021
Q1: 0.0 years
Med: 0.02 years
Q3: 1.52 years
Average
In 2021, the repayment capacity of SAPIMAC (2.27) 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 204.68. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
204.682
Liquidity indicators evolution SAPIMAC
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2024
Liquidity ratio
257.88
223.168
266.164
240.798
274.17
244.708
204.682
Interest coverage
0.032
0.003
0.0
0.004
0.0
0.212
None
Sector positioning
Liquidity ratio
204.682024
2020
2021
2024
Q1: 141.46
Med: 215.95
Q3: 344.99
Average-18 pts over 3 years
In 2024, the liquidity ratio of SAPIMAC (204.68) 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
0.21x2021
2020
2021
Q1: 0.0x
Med: 0.0x
Q3: 1.59x
Good+28 pts over 2 years
In 2021, the interest coverage of SAPIMAC (0.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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 (2024)
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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
0 j
Supplier credit (2024)
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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
0 j
Inventory turnover (2024)
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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 SAPIMAC
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2024
Operating WCR
788 058 €
867 838 €
859 576 €
922 912 €
722 865 €
840 932 €
0 €
Inventory turnover (days)
11
16
27
18
9
23
0
Customer payment term (days)
74
77
72
73
68
56
0
Supplier payment term (days)
63
71
51
59
61
48
0
Positioning of SAPIMAC in its sector
Comparison with sector Autres travaux de finition
Valuation estimate
Based on 65 transactions of similar company sales
in 2024,
the value of SAPIMAC is estimated at
107 539 €
(range 39 340€ - 242 304€).
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 value2024
65 tx
39k€107k€242k€
107 539 €Range: 39 340€ - 242 304€
NAF 4 année 2024
Aggregated at NAF sub-class level
Valuation method used
Net Income Multiple
33 373 €
×
3.2x
=107 539 €
Range: 39 340€ - 242 305€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 65 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 (Autres travaux de finition)
Compare SAPIMAC with other companies in the same sector:
Yes, SAPIMAC generated a net profit of 33 k€ in 2024.
Where is the headquarters of SAPIMAC ?
The headquarters of SAPIMAC is located in BONDY (93140), in the department Seine-Saint-Denis.
Where to find the tax return of SAPIMAC ?
The tax return of SAPIMAC 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 SAPIMAC operate?
SAPIMAC operates in the sector Autres travaux de finition (NAF code 43.39Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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