SIREN : 430004416
SARL LA SAPINIERE is a French company founded 26 years ago, specialized in the sector Activités des sociétés holding. Based in MANDRAY (88650), this company of category PME shows in 2021 a revenue of 162 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2021 |
|---|---|
| Revenue | 162 300 € |
| Net income | 7 561 € |
| EBITDA | 8 777 € |
| Net margin | 4.7% |
In 2021, SARL LA SAPINIERE achieves revenue of 162 k€. After deducting consumption (0 €), gross margin stands at 162 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 9 k€, representing 5.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8 k€, i.e. 4.7% of revenue. This profit can be retained or distributed to shareholders.
162 300 €
162 300 €
8 777 €
8 440 €
7 561 €
5.4%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. 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 67%. 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 1.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
9.299%
66.868%
4.866%
1.793
In 2021, the debt ratio of SARL LA SAPINIERE (9.30) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2021, the financial autonomy of SARL LA SAPINIERE (66.9%) 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.
In 2021, the repayment capacity of SARL LA SAPINIERE (1.79) 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 191.66. 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 2.4x. Financial charges are adequately covered by operations.
191.664
2.438
In 2021, the liquidity ratio of SARL LA SAPINIERE (191.66) 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 2021, the interest coverage of SARL LA SAPINIERE (2.4x) 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: 117 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 85 days. The gap of 32 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 130 days of revenue, i.e. 58 k€ to permanently finance.
58 486 €
117 j
85 j
0 j
130 j
Based on 98 transactions of similar company sales
in 2021,
the value of SARL LA SAPINIERE is estimated at
52 870 €
(range 25 664€ - 103 416€).
With an EBITDA of 8 777€, the sector multiple of 5.2x is applied.
The price/revenue ratio is 0.46x
(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 98 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 SARL LA SAPINIERE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SARL LA SAPINIERE in 2021 is 162 k€.
Yes, SARL LA SAPINIERE generated a net profit of 8 k€ in 2021.
The headquarters of SARL LA SAPINIERE is located in MANDRAY (88650), in the department Vosges.
The tax return of SARL LA SAPINIERE 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).
SARL LA SAPINIERE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.