Employees: 02 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-07-22 (9 years)Status: ActiveBusiness sector: Commerce de détail d'habillement en magasin spécialiséLocation: CHAMALIERES (63400), Puy-de-Dome
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SAS 2B : revenue, balance sheet and financial ratios
SAS 2B is a French company
founded 9 years ago,
specialized in the sector Commerce de détail d'habillement en magasin spécialisé.
Based in CHAMALIERES (63400),
this company of category PME
shows in 2023 a net income positive of 101 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2023, SAS 2B generates positive net income of 101 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2023: 110 k€ -> 101 k€.
Net income (2023)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
101 277 €
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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 109%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 44%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2023)
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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
108.846%
Financial autonomy (2023)
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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
44.379%
Asset age ratio (2023)
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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
2018
2019
2022
2023
Debt ratio
129.756
90.264
135.871
108.846
Financial autonomy
38.725
46.912
38.534
44.379
Repayment capacity
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
Sector positioning
Debt ratio
108.852023
2019
2022
2023
Q1: 0.91
Med: 28.68
Q3: 98.31
Average+10 pts over 3 years
In 2023, the debt ratio of SAS 2B (108.85) 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
44.38%2023
2019
2022
2023
Q1: 9.6%
Med: 33.69%
Q3: 59.33%
Good
In 2023, the financial autonomy of SAS 2B (44.4%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 85.44. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2023)
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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
85.442
Liquidity indicators evolution SAS 2B
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2018
2019
2022
2023
Liquidity ratio
277.748
252.575
83.572
85.442
Interest coverage
None
None
None
None
Sector positioning
Liquidity ratio
85.442023
2019
2022
2023
Q1: 120.54
Med: 210.8
Q3: 390.94
Watch-49 pts over 3 years
In 2023, the liquidity ratio of SAS 2B (85.44) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
Positioning of SAS 2B in its sector
Comparison with sector Commerce de détail d'habillement en magasin spécialisé
Valuation estimate
Based on 70 transactions of similar company sales
in 2023,
the value of SAS 2B is estimated at
358 236 €
(range 184 350€ - 968 886€).
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 value2023
70 tx
184k€358k€968k€
358 236 €Range: 184 350€ - 968 886€
NAF 5 année 2023
Valuation method used
Net Income Multiple
101 277 €
×
3.5x
=358 236 €
Range: 184 350€ - 968 887€
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 70 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 d'habillement en magasin spécialisé)
Compare SAS 2B with other companies in the same sector:
The revenue of SAS 2B is not publicly disclosed (confidential accounts filed with INPI).
Is SAS 2B profitable?
Yes, SAS 2B generated a net profit of 101 k€ in 2023.
Where is the headquarters of SAS 2B ?
The headquarters of SAS 2B is located in CHAMALIERES (63400), in the department Puy-de-Dome.
Where to find the tax return of SAS 2B ?
The tax return of SAS 2B 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 SAS 2B operate?
SAS 2B operates in the sector Commerce de détail d'habillement en magasin spécialisé (NAF code 47.71Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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