SIREN : 318720307
SAPMM is a French company founded 46 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in PARIS (75009), this company of category ETI shows in 2024 a revenue of 2.4 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 427 125 € | 2 367 335 € | 2 230 606 € | 1 901 031 € | 1 603 241 € | 2 086 681 € | 1 735 218 € | 1 449 789 € | 995 634 € |
| Net income | 387 268 € | 353 345 € | 606 649 € | 577 344 € | 529 954 € | 743 918 € | 537 347 € | 601 684 € | 115 915 € |
| EBITDA | 344 106 € | 499 536 € | 463 779 € | 394 335 € | 300 024 € | 772 477 € | 342 293 € | 461 112 € | -2 461 € |
| Net margin | 16.0% | 14.9% | 27.2% | 30.4% | 33.1% | 35.7% | 31.0% | 41.5% | 11.6% |
In 2024, SAPMM achieves revenue of 2.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +11.8%. Vs 2023: +3%. After deducting consumption (0 €), gross margin stands at 2.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 344 k€, representing 14.2% of revenue. Warning negative scissor effect: despite revenue change (+3%), EBITDA varies by -31%, reducing margin by 6.9 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 387 k€, i.e. 16.0% of revenue. This profit can be retained or distributed to shareholders.
2 427 125 €
2 427 125 €
344 106 €
95 513 €
387 268 €
14.2%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 27.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
12.94%
27.438%
27.772%
0.797
In 2024, the debt ratio of SAPMM (12.94) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SAPMM (27.4%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SAPMM (0.80) 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 145.11. 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 7.2x. Operating income very largely covers interest expenses: high safety margin.
145.113
7.179
In 2024, the liquidity ratio of SAPMM (145.11) 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.
In 2024, the interest coverage of SAPMM (7.2x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1035 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 971 days. The gap of 64 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1321 days of revenue, i.e. 8.9 M€ to permanently finance. Over 2016-2024, WCR increased by +141%, requiring additional financing.
8 908 908 €
1035 j
971 j
0 j
1321 j
Based on 85 transactions of similar company sales
(all years),
the value of SAPMM is estimated at
510 926 €
(range 274 691€ - 1 854 776€).
With an EBITDA of 344 106€, the sector multiple of 1.0x is applied.
The price/revenue ratio is 0.32x
(conservative valuation).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 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 SAPMM with other companies in the same sector:
Voir toutes les statistiques du secteur Centrales d'achat non alimentaires
The revenue of SAPMM in 2024 is 2.4 M€.
Yes, SAPMM generated a net profit of 387 k€ in 2024.
The headquarters of SAPMM is located in PARIS (75009), in the department Paris.
The tax return of SAPMM 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).
SAPMM operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.