Employees: 03 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 1994-10-01 (31 years)Status: ActiveBusiness sector: Fabrication de structures métalliques et de parties de structuresLocation: AZY (18220), Cher
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SAS MICHEL BARON : revenue, balance sheet and financial ratios
SAS MICHEL BARON is a French company
founded 31 years ago,
specialized in the sector Fabrication de structures métalliques et de parties de structures.
Based in AZY (18220),
this company of category PME
shows in 2025 a net income positive of 15 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SAS MICHEL BARON (SIREN 399239540)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
14 799 €
60 680 €
46 051 €
50 209 €
19 807 €
19 578 €
68 382 €
35 342 €
92 317 €
64 037 €
EBITDA
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SAS MICHEL BARON generates positive net income of 15 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 64 k€ -> 15 k€.
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
14 799 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 11%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
11.155%
Financial autonomy (2025)
?
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
73.511%
Asset age ratio (2025)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
7.686
36.98
27.718
28.9
26.49
22.933
26.548
21.075
15.551
11.155
Financial autonomy
41.909
37.224
62.437
54.798
63.373
65.379
61.762
64.376
68.197
73.511
Repayment capacity
None
None
None
None
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
11.152025
2023
2024
2025
Q1: 5.6
Med: 19.05
Q3: 52.25
Good-7 pts over 3 years
In 2025, the debt ratio of SAS MICHEL BARON (11.15) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
Financial autonomy
73.51%2025
2023
2024
2025
Q1: 35.21%
Med: 50.36%
Q3: 64.93%
Excellent+6 pts over 3 years
In 2025, the financial autonomy of SAS MICHEL BARON (73.5%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 379.38. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
?
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
379.384
Liquidity indicators evolution SAS MICHEL BARON
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
169.039
159.947
326.213
264.075
338.963
346.336
303.034
309.907
333.46
379.384
Interest coverage
None
None
None
None
None
None
None
None
None
None
Sector positioning
Liquidity ratio
379.382025
2023
2024
2025
Q1: 180.46
Med: 238.54
Q3: 334.3
Excellent
In 2025, the liquidity ratio of SAS MICHEL BARON (379.38) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
Positioning of SAS MICHEL BARON in its sector
Comparison with sector Fabrication de structures métalliques et de parties de structures
Valuation estimate
Based on 56 transactions of similar company sales
(all years),
the value of SAS MICHEL BARON is estimated at
28 343 €
(range 20 605€ - 103 707€).
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.
Estimated enterprise value2025
56 tx
20k€28k€103k€
28 343 €Range: 20 605€ - 103 707€
NAF 5 all-time
Valuation method used
Net Income Multiple
14 799 €
×
1.9x
=28 343 €
Range: 20 606€ - 103 707€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)
Compare SAS MICHEL BARON with other companies in the same sector:
The revenue of SAS MICHEL BARON is not publicly disclosed (confidential accounts filed with INPI).
Is SAS MICHEL BARON profitable?
Yes, SAS MICHEL BARON generated a net profit of 15 k€ in 2025.
Where is the headquarters of SAS MICHEL BARON ?
The headquarters of SAS MICHEL BARON is located in AZY (18220), in the department Cher.
Where to find the tax return of SAS MICHEL BARON ?
The tax return of SAS MICHEL BARON 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 MICHEL BARON operate?
SAS MICHEL BARON operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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