Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SAS HAM : revenue, balance sheet and financial ratios

SAS HAM is a French company founded 12 years ago, specialized in the sector Courtage de valeurs mobilières et de marchandises. Based in REIMS (51100), this company of category PME shows in 2018 a net income positive of 5 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

Financial history - SAS HAM (SIREN 801964776)
Indicator 2018 2017 2016
Revenue N/C N/C N/C
Net income 5 173 € 12 870 € 11 943 €
EBITDA -256 € -153 € -194 €
Net margin N/C N/C N/C

Revenue and income statement

In 2018, SAS HAM generates positive net income of 5 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2018: 12 k€ -> 5 k€.

EBITDA (2018) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-256 €

EBIT (2018) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-256 €

Net income (2018) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

5 173 €

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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 3132%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 97%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2018) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3132.132%

Financial autonomy (2018) ?
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

96.67%

Repayment capacity (2018) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.0

Solvency indicators evolution
SAS HAM

Sector positioning

Debt ratio
3132.13 2018
2016
2017
2018
Q1: 0.0
Med: 7.7
Q3: 61.93
Watch +52 pts over 3 years

In 2018, the debt ratio of SAS HAM (3132.13) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
96.67% 2018
2016
2017
2018
Q1: 14.5%
Med: 52.98%
Q3: 83.95%
Excellent

In 2018, the financial autonomy of SAS HAM (96.7%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2018
2016
2017
2018
Q1: -0.01 years
Med: 0.0 years
Q3: 2.88 years
Good

In 2018, the repayment capacity of SAS HAM (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 6.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2018) ?
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

6.4

Interest coverage (2018) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SAS HAM

Sector positioning

Liquidity ratio
6.4 2018
2016
2017
2018
Q1: 79.71
Med: 324.98
Q3: 1981.32
Watch -14 pts over 3 years

In 2018, the liquidity ratio of SAS HAM (6.40) 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.

Interest coverage
0.0x 2018
2016
2017
2018
Q1: -50.28x
Med: 0.0x
Q3: 0.0x
Good

In 2018, the interest coverage of SAS HAM (0.0x) 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.

Positioning of SAS HAM in its sector

Comparison with sector Courtage de valeurs mobilières et de marchandises

Valuation estimate

Based on 109 transactions of similar company sales (all years), the value of SAS HAM is estimated at 17 310 € (range 5 222€ - 44 500€). 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 2018
109 transactions
5k€ 17k€ 44k€
17 310 € Range: 5 222€ - 44 500€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
5 173 € × 3.3x = 17 310 €
Range: 5 223€ - 44 501€

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 (Courtage de valeurs mobilières et de marchandises)

Compare SAS HAM with other companies in the same sector:

Frequently asked questions about SAS HAM

What is the revenue of SAS HAM ?

The revenue of SAS HAM is not publicly disclosed (confidential accounts filed with INPI).

Is SAS HAM profitable?

Yes, SAS HAM generated a net profit of 5 k€ in 2018.

Where is the headquarters of SAS HAM ?

The headquarters of SAS HAM is located in REIMS (51100), in the department Marne.

Where to find the tax return of SAS HAM ?

The tax return of SAS HAM 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 HAM operate?

SAS HAM operates in the sector Courtage de valeurs mobilières et de marchandises (NAF code 66.12Z). See the 'Sector positioning' section above to compare the company with its competitors.