SAS LE SAPHIR 7 FONTAINES : revenue, balance sheet and financial ratios

SAS LE SAPHIR 7 FONTAINES is a French company founded 13 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in LAVAL (53000), this company of category PME shows in 2024 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SAS LE SAPHIR 7 FONTAINES (SIREN 752138875)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 148 628 € 1 087 811 € 892 213 € 876 571 € 871 342 € 855 333 € 838 582 € 826 749 € 820 652 €
Net income 300 712 € 234 597 € 189 354 € 158 043 € 134 459 € 112 772 € 104 268 € 71 952 € 44 488 €
EBITDA 993 387 € 930 250 € 752 885 € 741 880 € 623 244 € 123 222 € 594 711 € 586 394 € 580 966 €
Net margin 26.2% 21.6% 21.2% 18.0% 15.4% 13.2% 12.4% 8.7% 5.4%

Revenue and income statement

In 2024, SAS LE SAPHIR 7 FONTAINES achieves revenue of 1.1 M€. Revenue is growing positively over 9 years (CAGR: +4.3%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 1.1 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 993 k€, representing 86.5% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 301 k€, i.e. 26.2% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 148 628 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 148 628 €

EBITDA (2024) ?
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

993 387 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

507 163 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

300 712 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

86.5%

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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 103%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 49%. 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 3.8 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 66.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

102.662%

Financial autonomy (2024) ?
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

49.051%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

66.468%

Repayment capacity (2024) ?
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

3.815

Asset age ratio (2024) ?
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

50.8%

Solvency indicators evolution
SAS LE SAPHIR 7 FONTAINES

Sector positioning

Debt ratio
102.66 2024
2022
2023
2024
Q1: -21.15
Med: 5.9
Q3: 146.94
Average -8 pts over 3 years

In 2024, the debt ratio of SAS LE SAPHIR 7 FONTAINES (102.66) 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
49.05% 2024
2022
2023
2024
Q1: 0.03%
Med: 27.42%
Q3: 73.8%
Good +15 pts over 3 years

In 2024, the financial autonomy of SAS LE SAPHIR 7 FONTAINES (49.0%) 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
3.81 years 2024
2022
2023
2024
Q1: -0.02 years
Med: 0.66 years
Q3: 10.59 years
Average -13 pts over 3 years

In 2024, the repayment capacity of SAS LE SAPHIR 7 FONTAINES (3.81) 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 54.72. 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 13.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

54.718

Interest coverage (2024) ?
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

13.055

Liquidity indicators evolution
SAS LE SAPHIR 7 FONTAINES

Sector positioning

Liquidity ratio
54.72 2024
2022
2023
2024
Q1: 83.19
Med: 307.52
Q3: 1319.53
Average -49 pts over 3 years

In 2024, the liquidity ratio of SAS LE SAPHIR 7 FONTAINES (54.72) 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.

Interest coverage
13.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 20.03x
Good -9 pts over 3 years

In 2024, the interest coverage of SAS LE SAPHIR 7 FONTAINES (13.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 157 days. Excellent situation: suppliers finance 157 days of the operating cycle (retail model). WCR is negative (-7 days): operations structurally generate cash. Notable WCR improvement over the period (-218%), freeing up cash.

Operating WCR (2024) ?
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

-21 744 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

157 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-7 j

WCR and payment terms evolution
SAS LE SAPHIR 7 FONTAINES

Positioning of SAS LE SAPHIR 7 FONTAINES in its sector

Comparison with sector Location de terrains et d'autres biens immobiliers

Valuation estimate

Based on 169 transactions of similar company sales in 2024, the value of SAS LE SAPHIR 7 FONTAINES is estimated at 3 469 182 € (range 965 692€ - 6 226 336€). With an EBITDA of 993 387€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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.

Estimated enterprise value 2024
169 transactions
965k€ 3469k€ 6226k€
3 469 182 € Range: 965 692€ - 6 226 336€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
993 387 € × 5.6x
Estimation 5 562 796 €
1 472 509€ - 9 928 906€
Revenue Multiple 30%
1 148 628 € × 0.81x
Estimation 926 515 €
354 051€ - 1 727 724€
Net Income Multiple 20%
300 712 € × 6.8x
Estimation 2 049 151 €
616 115€ - 3 717 831€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 169 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 (Location de terrains et d'autres biens immobiliers)

Compare SAS LE SAPHIR 7 FONTAINES with other companies in the same sector:

Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers

Frequently asked questions about SAS LE SAPHIR 7 FONTAINES

What is the revenue of SAS LE SAPHIR 7 FONTAINES ?

The revenue of SAS LE SAPHIR 7 FONTAINES in 2024 is 1.1 M€.

Is SAS LE SAPHIR 7 FONTAINES profitable?

Yes, SAS LE SAPHIR 7 FONTAINES generated a net profit of 301 k€ in 2024.

Where is the headquarters of SAS LE SAPHIR 7 FONTAINES ?

The headquarters of SAS LE SAPHIR 7 FONTAINES is located in LAVAL (53000), in the department Mayenne.

Where to find the tax return of SAS LE SAPHIR 7 FONTAINES ?

The tax return of SAS LE SAPHIR 7 FONTAINES 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 LE SAPHIR 7 FONTAINES operate?

SAS LE SAPHIR 7 FONTAINES operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.