SARL SON ET IMAGE : revenue, balance sheet and financial ratios

SARL SON ET IMAGE is a French company founded 30 years ago, specialized in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé. Based in MAUGUIO (34130), this company of category PME shows in 2022 a revenue of 1.2 M€. 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

Financial history - SARL SON ET IMAGE (SIREN 401923206)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 1 204 097 € 893 466 € 846 929 € 793 231 € 1 191 192 € 1 110 039 € 1 157 664 € 1 708 135 €
Net income 24 049 € 79 507 € 41 367 € 24 701 € 5 596 € 65 845 € -131 988 € -257 718 € 12 088 €
EBITDA N/C 68 463 € 29 743 € 16 305 € 15 671 € 52 608 € -128 702 € -195 357 € 99 397 €
Net margin N/C 6.6% 4.6% 2.9% 0.7% 5.5% -11.9% -22.3% 0.7%

Revenue and income statement

In 2023, SARL SON ET IMAGE generates positive net income of 24 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2015-2023: 12 k€ -> 24 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

24 049 €

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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 29%. 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 51%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

29.111%

Financial autonomy (2023) ?
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

50.789%

Asset age ratio (2023) ?
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

13.9%

Solvency indicators evolution
SARL SON ET IMAGE

Sector positioning

Debt ratio
29.11 2023
2021
2022
2023
Q1: 2.19
Med: 25.12
Q3: 94.36
Average -17 pts over 3 years

In 2023, the debt ratio of SARL SON ET IMAGE (29.11) 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
50.79% 2023
2021
2022
2023
Q1: 14.14%
Med: 34.31%
Q3: 59.3%
Good +24 pts over 3 years

In 2023, the financial autonomy of SARL SON ET IMAGE (50.8%) 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
1.77 years 2022
2021
2022
Q1: 0.0 years
Med: 0.59 years
Q3: 2.49 years
Average -10 pts over 2 years

In 2022, the repayment capacity of SARL SON ET IMAGE (1.77) 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 270.74. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

270.739

Liquidity indicators evolution
SARL SON ET IMAGE

Sector positioning

Liquidity ratio
270.74 2023
2021
2022
2023
Q1: 138.72
Med: 218.73
Q3: 303.79
Good +18 pts over 3 years

In 2023, the liquidity ratio of SARL SON ET IMAGE (270.74) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
2.68x 2022
2021
2022
Q1: 0.0x
Med: 0.31x
Q3: 2.97x
Good

In 2022, the interest coverage of SARL SON ET IMAGE (2.7x) 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. Average customer payment term: 159 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 179 days. Favorable situation: supplier credit is longer than customer credit by 20 days.

Operating WCR (2023) ?
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 (2023) ?
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

159 j

Supplier credit (2023) ?
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

179 j

Inventory turnover (2023) ?
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
SARL SON ET IMAGE

Positioning of SARL SON ET IMAGE in its sector

Comparison with sector Commerce de détail de matériels audio et vidéo en magasin spécialisé

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of SARL SON ET IMAGE is estimated at 72 236 € (range 37 499€ - 183 892€). 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 2023
109 transactions
37k€ 72k€ 183k€
72 236 € Range: 37 499€ - 183 892€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
24 049 € × 3.0x = 72 237 €
Range: 37 500€ - 183 893€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 109 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 (Commerce de détail de matériels audio et vidéo en magasin spécialisé)

Compare SARL SON ET IMAGE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de matériels audio et vidéo en magasin spécialisé

Frequently asked questions about SARL SON ET IMAGE

What is the revenue of SARL SON ET IMAGE ?

The revenue of SARL SON ET IMAGE in 2022 is 1.2 M€.

Is SARL SON ET IMAGE profitable?

Yes, SARL SON ET IMAGE generated a net profit of 24 k€ in 2023.

Where is the headquarters of SARL SON ET IMAGE ?

The headquarters of SARL SON ET IMAGE is located in MAUGUIO (34130), in the department Herault.

Where to find the tax return of SARL SON ET IMAGE ?

The tax return of SARL SON ET IMAGE 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 SARL SON ET IMAGE operate?

SARL SON ET IMAGE operates in the sector Commerce de détail de matériels audio et vidéo en magasin spécialisé (NAF code 47.43Z). See the 'Sector positioning' section above to compare the company with its competitors.