SATO INVEST : revenue, balance sheet and financial ratios

SATO INVEST is a French company founded 21 years ago, specialized in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé. Based in SANTENY (94440), this company of category PME shows in 2017 a revenue of 3.9 M€. 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 - SATO INVEST (SIREN 479605248)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C N/C N/C 3 856 486 € 3 807 552 €
Net income 119 771 € 77 642 € 154 270 € 104 610 € 47 659 € 110 182 € 196 299 € 165 312 €
EBITDA N/C N/C N/C N/C N/C N/C 311 810 € 331 919 €
Net margin N/C N/C N/C N/C N/C N/C 5.1% 4.3%

Revenue and income statement

In 2024, SATO INVEST generates positive net income of 120 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 165 k€ -> 120 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

119 771 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 46%. 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

73.454%

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

46.126%

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

60.7%

Solvency indicators evolution
SATO INVEST

Sector positioning

Debt ratio
73.45 2024
2021
2023
2024
Q1: 16.46
Med: 58.47
Q3: 154.89
Average -7 pts over 3 years

In 2024, the debt ratio of SATO INVEST (73.45) 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
46.13% 2024
2021
2023
2024
Q1: 28.91%
Med: 49.95%
Q3: 69.47%
Average +8 pts over 3 years

In 2024, the financial autonomy of SATO INVEST (46.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 91.47. 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

91.468

Liquidity indicators evolution
SATO INVEST

Sector positioning

Liquidity ratio
91.47 2024
2021
2023
2024
Q1: 129.47
Med: 182.13
Q3: 260.78
Watch -6 pts over 3 years

In 2024, the liquidity ratio of SATO INVEST (91.47) 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.

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
SATO INVEST

Positioning of SATO INVEST in its sector

Comparison with sector Commerce de détail de produits pharmaceutiques en magasin spécialisé

Valuation estimate

Based on 225 transactions of similar company sales in 2024, the value of SATO INVEST is estimated at 1 672 091 € (range 1 164 418€ - 2 501 544€). 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
225 transactions
1164k€ 1672k€ 2501k€
1 672 091 € Range: 1 164 418€ - 2 501 544€
NAF 5 année 2024

Valuation method used

Net Income Multiple
119 771 € × 14.0x = 1 672 092 €
Range: 1 164 418€ - 2 501 545€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 225 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 de produits pharmaceutiques en magasin spécialisé)

Compare SATO INVEST with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de produits pharmaceutiques en magasin spécialisé

Frequently asked questions about SATO INVEST

What is the revenue of SATO INVEST ?

The revenue of SATO INVEST in 2017 is 3.9 M€.

Is SATO INVEST profitable?

Yes, SATO INVEST generated a net profit of 120 k€ in 2024.

Where is the headquarters of SATO INVEST ?

The headquarters of SATO INVEST is located in SANTENY (94440), in the department Val-de-Marne.

Where to find the tax return of SATO INVEST ?

The tax return of SATO INVEST 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 SATO INVEST operate?

SATO INVEST operates in the sector Commerce de détail de produits pharmaceutiques en magasin spécialisé (NAF code 47.73Z). See the 'Sector positioning' section above to compare the company with its competitors.