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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.

Data updated on 2026-05-02

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

Financial history - SASSEL (SIREN 438234429)
Indicator 2024 2023 2022 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 8 439 218 €
Net income 193 062 € 219 497 € 235 591 € 241 498 € 336 191 € 242 487 € 253 778 €
EBITDA N/C N/C N/C N/C N/C N/C 255 367 €
Net margin N/C N/C N/C N/C N/C N/C 3.0%

Revenue and income statement

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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Chart evolution

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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 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) ?
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) ?
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) ?
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

7.8%

Solvency indicators evolution
SASSEL

Sector positioning

Debt ratio
108.49 2024
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) ?
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

Sector positioning

Liquidity ratio
560.31 2024
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) ?
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

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 value 2024
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

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:

Frequently asked questions about SASSEL

What is the revenue of SASSEL ?

The revenue of SASSEL in 2016 is 8.4 M€.

Is SASSEL profitable?

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.