SIREN : 685722068
SAS DEBATTE is a French company founded 69 years ago, specialized in the sector Activités des sociétés holding. Based in CAMBRAI (59400), this company of category PME shows in 2022 a revenue of 478 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 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|
| Revenue | 478 233 € | 458 318 € | 855 646 € | 868 763 € | 865 937 € | 796 764 € | 769 827 € |
| Net income | 47 494 € | 54 915 € | 975 333 € | 380 545 € | 278 832 € | 404 307 € | 169 288 € |
| EBITDA | 95 090 € | 36 241 € | 71 421 € | 119 995 € | 140 935 € | 70 585 € | 117 271 € |
| Net margin | 9.9% | 12.0% | 114.0% | 43.8% | 32.2% | 50.7% | 22.0% |
In 2022, SAS DEBATTE achieves revenue of 478 k€. Revenue is declining over the period 2016-2022 (CAGR: -7.6%). Vs 2021: +4%. After deducting consumption (0 €), gross margin stands at 478 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 95 k€, representing 19.9% of revenue. Positive scissor effect: EBITDA margin improves by +12.0 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 9.9% of revenue. This profit can be retained or distributed to shareholders.
478 233 €
478 233 €
95 090 €
60 406 €
47 494 €
19.9%
The debt ratio (= Financial debt / Equity x 100) stands at 40%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 71%. 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 13.5 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 17.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
39.698%
70.632%
17.007%
13.549
26.0%
In 2022, the debt ratio of SAS DEBATTE (39.70) 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 2022, the financial autonomy of SAS DEBATTE (70.6%) 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 2022, the repayment capacity of SAS DEBATTE (13.55) 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 401.06. 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 10.5x. Operating income very largely covers interest expenses: high safety margin.
401.06
10.486
In 2022, the liquidity ratio of SAS DEBATTE (401.06) 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 2022, the interest coverage of SAS DEBATTE (10.5x) 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: 19 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 25 days. Favorable situation: supplier credit is longer than customer credit by 6 days. Overall, WCR represents 20 days of revenue, i.e. 27 k€ to permanently finance. Notable WCR improvement over the period (-86%), freeing up cash.
26 862 €
19 j
25 j
0 j
20 j
Based on 70 transactions of similar company sales
in 2022,
the value of SAS DEBATTE is estimated at
246 106 €
(range 110 581€ - 610 096€).
With an EBITDA of 95 090€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.67x
(in line with sector norms).
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 70 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 DEBATTE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SAS DEBATTE in 2022 is 478 k€.
Yes, SAS DEBATTE generated a net profit of 47 k€ in 2022.
The headquarters of SAS DEBATTE is located in CAMBRAI (59400), in the department Nord.
The tax return of SAS DEBATTE 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 DEBATTE 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.