SASU CYBER PHONE DE LA SALANQUE : revenue, balance sheet and financial ratios

SASU CYBER PHONE DE LA SALANQUE is a French company founded 11 years ago, specialized in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé. Based in PERPIGNAN (66000), this company of category PME shows in 2024 a revenue of 131 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 - SASU CYBER PHONE DE LA SALANQUE (SIREN 811688332)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 130 882 € 130 176 € 105 119 € 143 413 € 95 969 € 89 408 € 70 061 € 39 944 € 18 042 €
Net income -980 € -2 416 € -5 112 € 9 722 € 15 217 € -1 902 € 17 529 € -25 462 € -4 963 €
EBITDA 2 031 € -6 165 € -6 652 € 11 790 € 1 037 € -2 382 € 15 121 € -18 168 € -3 860 €
Net margin -0.7% -1.9% -4.9% 6.8% 15.9% -2.1% 25.0% -63.7% -27.5%

Revenue and income statement

In 2024, SASU CYBER PHONE DE LA SALANQUE achieves revenue of 131 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +28.1%. Vs 2023: +1%. After deducting consumption (61 k€), gross margin stands at 70 k€, i.e. a rate of 53%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 1.6% of revenue. Positive scissor effect: EBITDA margin improves by +6.3 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -980 € (-0.7% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

130 882 €

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

69 749 €

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

2 031 €

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

-156 €

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

-980 €

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

1.6%

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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 26%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.8 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

26.314%

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

1.101%

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

0.97%

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

0.753

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

65.1%

Solvency indicators evolution
SASU CYBER PHONE DE LA SALANQUE

Sector positioning

Debt ratio
26.31 2024
2022
2023
2024
Q1: 0.0
Med: 7.77
Q3: 54.31
Average -15 pts over 3 years

In 2024, the debt ratio of SASU CYBER PHONE DE LA SA... (26.31) 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
1.1% 2024
2022
2023
2024
Q1: 3.53%
Med: 25.89%
Q3: 54.75%
Watch -48 pts over 3 years

In 2024, the financial autonomy of SASU CYBER PHONE DE LA SA... (1.1%) 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
0.75 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.38 years
Average +39 pts over 3 years

In 2024, the repayment capacity of SASU CYBER PHONE DE LA SA... (0.75) 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 91.23. 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 13.5x. 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

91.233

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

13.491

Liquidity indicators evolution
SASU CYBER PHONE DE LA SALANQUE

Sector positioning

Liquidity ratio
91.23 2024
2022
2023
2024
Q1: 119.9
Med: 193.16
Q3: 333.62
Watch -6 pts over 3 years

In 2024, the liquidity ratio of SASU CYBER PHONE DE LA SA... (91.23) 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
13.49x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.49x
Excellent +52 pts over 3 years

In 2024, the interest coverage of SASU CYBER PHONE DE LA SA... (13.5x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 242 days. Excellent situation: suppliers finance 242 days of the operating cycle (retail model). Inventory turnover is 206 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-16 days): operations structurally generate cash. Over 2016-2024, WCR increased by +23%, requiring additional financing.

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

-5 979 €

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

242 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

206 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

-16 j

WCR and payment terms evolution
SASU CYBER PHONE DE LA SALANQUE

Positioning of SASU CYBER PHONE DE LA SALANQUE in its sector

Comparison with sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (47 transactions). This range of 7 034€ to 21 253€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
7k€ 12k€ 21k€
12 166 € Range: 7 034€ - 21 253€
NAF 5 all-time

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 47 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 (Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé)

Compare SASU CYBER PHONE DE LA SALANQUE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé

Frequently asked questions about SASU CYBER PHONE DE LA SALANQUE

What is the revenue of SASU CYBER PHONE DE LA SALANQUE ?

The revenue of SASU CYBER PHONE DE LA SALANQUE in 2024 is 131 k€.

Is SASU CYBER PHONE DE LA SALANQUE profitable?

SASU CYBER PHONE DE LA SALANQUE recorded a net loss in 2024.

Where is the headquarters of SASU CYBER PHONE DE LA SALANQUE ?

The headquarters of SASU CYBER PHONE DE LA SALANQUE is located in PERPIGNAN (66000), in the department Pyrenees-Orientales.

Where to find the tax return of SASU CYBER PHONE DE LA SALANQUE ?

The tax return of SASU CYBER PHONE DE LA SALANQUE 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 SASU CYBER PHONE DE LA SALANQUE operate?

SASU CYBER PHONE DE LA SALANQUE operates in the sector Commerce de détail d'ordinateurs, d'unités périphériques et de logiciels en magasin spécialisé (NAF code 47.41Z). See the 'Sector positioning' section above to compare the company with its competitors.