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

SAS S2J INVESTISSEMENTS : revenue, balance sheet and financial ratios

SAS S2J INVESTISSEMENTS is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in MOULT-CHICHEBOVILLE (14370), this company of category PME shows in 2017 a net income positive of 2 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 S2J INVESTISSEMENTS (SIREN 814100145)
Indicator 2017 2016
Revenue N/C N/C
Net income 1 699 € 17 179 €
EBITDA -30 706 € -4 920 €
Net margin N/C N/C

Revenue and income statement

In 2017, SAS S2J INVESTISSEMENTS generates positive net income of 2 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2017: 17 k€ -> 2 k€.

EBITDA (2017) ?
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

-30 706 €

EBIT (2017) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-34 070 €

Net income (2017) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

1 699 €

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 42034%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 70.0 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high.

Debt ratio (2017) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

42034.121%

Financial autonomy (2017) ?
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

0.232%

Repayment capacity (2017) ?
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

69.98

Asset age ratio (2017) ?
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

66.8%

Solvency indicators evolution
SAS S2J INVESTISSEMENTS

Sector positioning

Debt ratio
42034.12 2017
2016
2017
Q1: 0.13
Med: 17.48
Q3: 97.01
Watch +51 pts over 2 years

In 2017, the debt ratio of SAS S2J INVESTISSEMENTS (42034.12) 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
0.23% 2017
2016
2017
Q1: 19.87%
Med: 57.98%
Q3: 88.0%
Average

In 2017, the financial autonomy of SAS S2J INVESTISSEMENTS (0.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
69.98 years 2017
2016
2017
Q1: -0.0 years
Med: 0.15 years
Q3: 4.24 years
Average

In 2017, the repayment capacity of SAS S2J INVESTISSEMENTS (69.98) 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 36.24. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2017) ?
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

36.236

Interest coverage (2017) ?
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

-18.189

Liquidity indicators evolution
SAS S2J INVESTISSEMENTS

Sector positioning

Liquidity ratio
36.24 2017
2016
2017
Q1: 100.9
Med: 392.06
Q3: 1992.6
Average -50 pts over 2 years

In 2017, the liquidity ratio of SAS S2J INVESTISSEMENTS (36.24) 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
-18.19x 2017
2016
2017
Q1: -60.98x
Med: 0.0x
Q3: 0.34x
Average +18 pts over 2 years

In 2017, the interest coverage of SAS S2J INVESTISSEMENTS (-18.2x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 82 days. Excellent situation: suppliers finance 82 days of the operating cycle (retail model).

Operating WCR (2017) ?
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

0 €

Customer credit (2017) ?
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 (2017) ?
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

82 j

Inventory turnover (2017) ?
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 and payment terms evolution
SAS S2J INVESTISSEMENTS

Positioning of SAS S2J INVESTISSEMENTS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 85 transactions of similar company sales in 2017, the value of SAS S2J INVESTISSEMENTS is estimated at 10 707 € (range 4 730€ - 22 972€). 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 value 2017
85 tx
4k€ 10k€ 22k€
10 707 € Range: 4 730€ - 22 972€
NAF 5 année 2017

Valuation method used

Net Income Multiple
1 699 € × 6.3x = 10 708 €
Range: 4 731€ - 22 972€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Activités des sociétés holding)

Compare SAS S2J INVESTISSEMENTS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SAS S2J INVESTISSEMENTS

What is the revenue of SAS S2J INVESTISSEMENTS ?

The revenue of SAS S2J INVESTISSEMENTS is not publicly disclosed (confidential accounts filed with INPI).

Is SAS S2J INVESTISSEMENTS profitable?

Yes, SAS S2J INVESTISSEMENTS generated a net profit of 2 k€ in 2017.

Where is the headquarters of SAS S2J INVESTISSEMENTS ?

The headquarters of SAS S2J INVESTISSEMENTS is located in MOULT-CHICHEBOVILLE (14370), in the department Calvados.

Where to find the tax return of SAS S2J INVESTISSEMENTS ?

The tax return of SAS S2J INVESTISSEMENTS 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 S2J INVESTISSEMENTS operate?

SAS S2J INVESTISSEMENTS 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.