Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SASSEL : revenue, balance sheet and financial ratios
SASSEL is a French company
founded 24 years ago,
specialized in the sector Supermarchés.
Based in USSEL (19200),
this company of category PME
shows in 2016 a revenue of 8.4 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SASSEL generates positive net income of 193 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 254 k€ -> 193 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
193 062 €
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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 108%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2024)
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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
108.493%
Financial autonomy (2024)
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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
42.644%
Asset age ratio (2024)
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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
2022
2023
2024
Debt ratio
5.316
2.518
9.616
0.315
6.136
4.512
108.493
Financial autonomy
78.899
80.148
79.819
83.325
76.856
73.472
42.644
Repayment capacity
0.598
None
None
None
None
None
None
Cash flow / Revenue
2.946%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
108.492024
2022
2023
2024
Q1: 1.09
Med: 38.44
Q3: 110.66
Average+46 pts over 3 years
In 2024, the debt ratio of SASSEL (108.49) 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
42.64%2024
2022
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.11%
Good-16 pts over 3 years
In 2024, the financial autonomy of SASSEL (42.6%) 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.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 560.31. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2024)
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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
560.309
Liquidity indicators evolution SASSEL
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2022
2023
2024
Liquidity ratio
218.45
214.314
217.088
225.19
215.241
178.119
560.309
Interest coverage
1.064
None
None
None
None
None
None
Sector positioning
Liquidity ratio
560.312024
2022
2023
2024
Q1: 105.99
Med: 141.63
Q3: 201.49
Excellent
In 2024, the liquidity ratio of SASSEL (560.31) 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.
Working capital requirement (WCR) and payment terms
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.
Operating WCR (2024)
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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 (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
0 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 and payment terms evolution SASSEL
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2022
2023
2024
Operating WCR
581 968 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
23
0
0
0
0
0
0
Customer payment term (days)
1
15
22
26
0
0
0
Supplier payment term (days)
16
193
93
153
0
0
0
Positioning of SASSEL in its sector
Comparison with sector Supermarchés
Valuation estimate
Based on 551 transactions of similar company sales
in 2024,
the value of SASSEL is estimated at
1 124 718 €
(range 507 373€ - 2 539 962€).
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 value2024
551 transactions
507k€1124k€2539k€
1 124 718 €Range: 507 373€ - 2 539 962€
NAF 5 année 2024
Valuation method used
Net Income Multiple
193 062 €
×
5.8x
=1 124 719 €
Range: 507 374€ - 2 539 963€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 551 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 (Supermarchés)
Compare SASSEL with other companies in the same sector:
Yes, SASSEL generated a net profit of 193 k€ in 2024.
Where is the headquarters of SASSEL ?
The headquarters of SASSEL is located in USSEL (19200), in the department Correze.
Where to find the tax return of SASSEL ?
The tax return of SASSEL 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 SASSEL operate?
SASSEL operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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