SIREN : 801538489
SAS AM is a French company founded 12 years ago, specialized in the sector Débits de boissons. Based in MELUN (77000), this company of category PME shows in 2021 a revenue of 132 k€. 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 | 2021 | 2020 | 2019 |
|---|---|---|---|
| Revenue | 131 963 € | 100 037 € | 198 843 € |
| Net income | -4 040 € | -22 140 € | 40 512 € |
| EBITDA | -1 056 € | -17 672 € | 51 559 € |
| Net margin | -3.1% | -22.1% | 20.4% |
In 2021, SAS AM achieves revenue of 132 k€. Revenue is declining over the period 2019-2021 (CAGR: -18.5%). Vs 2020, growth of +32% (100 k€ -> 132 k€). After deducting consumption (32 k€), gross margin stands at 100 k€, i.e. a rate of 76%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1 k€, representing -0.8% of revenue. Positive scissor effect: EBITDA margin improves by +16.9 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -4 k€ (-3.1% of revenue), which will impact equity.
131 963 €
99 810 €
-1 056 €
-3 570 €
-4 040 €
-0.7%
The debt ratio (= Financial debt / Equity x 100) stands at 88%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 26%. The balance between equity and debt is satisfactory.
88.258%
25.742%
-1.157%
-44.967
14.4%
In 2021, the debt ratio of SAS AM (88.26) 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 2021, the financial autonomy of SAS AM (25.7%) 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 2021, the repayment capacity of SAS AM (-44.97) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 65.26. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
65.261
-44.508
In 2021, the liquidity ratio of SAS AM (65.26) 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.
In 2021, the interest coverage of SAS AM (-44.5x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 88 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 35 days. The gap of 53 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 27 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-129 days): operations structurally generate cash.
-47 339 €
88 j
35 j
27 j
-129 j
Based on 72 transactions of similar company sales
in 2021,
the value of SAS AM is estimated at
162 677 €
(range 108 974€ - 238 435€).
The price/revenue ratio is 1.23x
(premium 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 72 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 SAS AM with other companies in the same sector:
The revenue of SAS AM in 2021 is 132 k€.
SAS AM recorded a net loss in 2021.
The headquarters of SAS AM is located in MELUN (77000), in the department Seine-et-Marne.
The tax return of SAS AM 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).
SAS AM operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.