SAS MATERIAUX DE SAINT-SAUVEUR : revenue, balance sheet and financial ratios

SAS MATERIAUX DE SAINT-SAUVEUR is a French company founded 3 years ago, specialized in the sector Intermédiaires du commerce en bois et matériaux de construction. Based in SAINT-SAUVEUR-D'EMALLEVILLE (76110), this company of category PME shows in 2024 a revenue of 199 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SAS MATERIAUX DE SAINT-SAUVEUR (SIREN 921421061)
Indicator 2024 2023
Revenue 199 060 € 66 592 €
Net income 11 820 € -16 427 €
EBITDA 17 844 € -12 819 €
Net margin 5.9% -24.7%

Revenue and income statement

In 2024, SAS MATERIAUX DE SAINT-SAUVEUR achieves revenue of 199 k€. Vs 2023, growth of +199% (67 k€ -> 199 k€). After deducting consumption (105 k€), gross margin stands at 94 k€, i.e. a rate of 47%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 18 k€, representing 9.0% of revenue. Positive scissor effect: EBITDA margin improves by +28.2 pts, sign of improved operational efficiency. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 12 k€, i.e. 5.9% 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

199 060 €

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

93 624 €

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

17 844 €

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

13 721 €

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

11 820 €

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

9.0%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 1121%. 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 5%. Low autonomy: the company heavily depends on external financing (banks, suppliers). 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 8.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

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

1120.749%

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

5.451%

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

8.011%

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

3.79

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

84.1%

Solvency indicators evolution
SAS MATERIAUX DE SAINT-SAUVEUR

Sector positioning

Debt ratio
1120.75 2024
2023
2024
Q1: 0.0
Med: 8.38
Q3: 45.18
Watch +70 pts over 2 years

In 2024, the debt ratio of SAS MATERIAUX DE SAINT-SA... (1120.75) 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
5.45% 2024
2023
2024
Q1: 10.51%
Med: 39.78%
Q3: 64.58%
Watch

In 2024, the financial autonomy of SAS MATERIAUX DE SAINT-SA... (5.5%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Repayment capacity
3.79 years 2024
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.44 years
Watch +53 pts over 2 years

In 2024, the repayment capacity of SAS MATERIAUX DE SAINT-SA... (3.79) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 134.45. 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 10.7x. 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

134.451

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

10.653

Liquidity indicators evolution
SAS MATERIAUX DE SAINT-SAUVEUR

Sector positioning

Liquidity ratio
134.45 2024
2023
2024
Q1: 157.46
Med: 246.6
Q3: 409.76
Watch

In 2024, the liquidity ratio of SAS MATERIAUX DE SAINT-SA... (134.45) 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
10.65x 2024
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 4.09x
Excellent +53 pts over 2 years

In 2024, the interest coverage of SAS MATERIAUX DE SAINT-SA... (10.7x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 30 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 59 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 101 days of revenue, i.e. 56 k€ to permanently finance.

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

56 008 €

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

30 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

59 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

11 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

101 j

WCR and payment terms evolution
SAS MATERIAUX DE SAINT-SAUVEUR

Positioning of SAS MATERIAUX DE SAINT-SAUVEUR in its sector

Comparison with sector Intermédiaires du commerce en bois et matériaux de construction

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SAS MATERIAUX DE SAINT-SAUVEUR is estimated at 37 849 € (range 15 463€ - 111 694€). With an EBITDA of 17 844€, the sector multiple of 1.6x is applied. The price/revenue ratio is 0.32x (conservative 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.

Estimated enterprise value 2024
229 transactions
15k€ 37k€ 111k€
37 849 € Range: 15 463€ - 111 694€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
17 844 € × 1.6x
Estimation 28 987 €
9 460€ - 96 233€
Revenue Multiple 30%
199 060 € × 0.32x
Estimation 64 552 €
30 268€ - 157 933€
Net Income Multiple 20%
11 820 € × 1.7x
Estimation 19 951 €
8 265€ - 80 987€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en bois et matériaux de construction)

Compare SAS MATERIAUX DE SAINT-SAUVEUR with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en bois et matériaux de construction

Frequently asked questions about SAS MATERIAUX DE SAINT-SAUVEUR

What is the revenue of SAS MATERIAUX DE SAINT-SAUVEUR ?

The revenue of SAS MATERIAUX DE SAINT-SAUVEUR in 2024 is 199 k€.

Is SAS MATERIAUX DE SAINT-SAUVEUR profitable?

Yes, SAS MATERIAUX DE SAINT-SAUVEUR generated a net profit of 12 k€ in 2024.

Where is the headquarters of SAS MATERIAUX DE SAINT-SAUVEUR ?

The headquarters of SAS MATERIAUX DE SAINT-SAUVEUR is located in SAINT-SAUVEUR-D'EMALLEVILLE (76110), in the department Seine-Maritime.

Where to find the tax return of SAS MATERIAUX DE SAINT-SAUVEUR ?

The tax return of SAS MATERIAUX DE SAINT-SAUVEUR 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 MATERIAUX DE SAINT-SAUVEUR operate?

SAS MATERIAUX DE SAINT-SAUVEUR operates in the sector Intermédiaires du commerce en bois et matériaux de construction (NAF code 46.13Z). See the 'Sector positioning' section above to compare the company with its competitors.