SB2A HOLDING : revenue, balance sheet and financial ratios

SB2A HOLDING is a French company founded 18 years ago, specialized in the sector Activités des sociétés holding. Based in VALLIQUERVILLE (76190), this company of category PME shows in 2021 a revenue of 353 k€. 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 - SB2A HOLDING (SIREN 502687122)
Indicator 2024 2021 2020 2019 2017
Revenue N/C 353 409 € 387 021 € 397 279 € 347 153 €
Net income 12 573 € 15 833 € 9 073 € 16 710 € 11 116 €
EBITDA N/C 7 584 € 8 995 € 6 980 € 12 070 €
Net margin N/C 4.5% 2.3% 4.2% 3.2%

Revenue and income statement

In 2024, SB2A HOLDING generates positive net income of 13 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2024: 11 k€ -> 13 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

12 573 €

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 2%. 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 95%. 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

1.988%

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

95.333%

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

74.3%

Solvency indicators evolution
SB2A HOLDING

Sector positioning

Debt ratio
1.99 2024
2020
2021
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Good

In 2024, the debt ratio of SB2A HOLDING (1.99) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
95.33% 2024
2020
2021
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Excellent

In 2024, the financial autonomy of SB2A HOLDING (95.3%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
2.38 years 2021
2020
2021
Q1: -0.0 years
Med: 0.11 years
Q3: 3.68 years
Average -9 pts over 2 years

In 2021, the repayment capacity of SB2A HOLDING (2.38) 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 266.31. 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

266.307

Liquidity indicators evolution
SB2A HOLDING

Sector positioning

Liquidity ratio
266.31 2024
2020
2021
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -20 pts over 3 years

In 2024, the liquidity ratio of SB2A HOLDING (266.31) 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
5.91x 2021
2020
2021
Q1: -44.79x
Med: 0.0x
Q3: 0.0x
Excellent

In 2021, the interest coverage of SB2A HOLDING (5.9x) 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.

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
SB2A HOLDING

Positioning of SB2A HOLDING in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SB2A HOLDING is estimated at 18 356 € (range 11 707€ - 93 900€). 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 2024
54 tx
11k€ 18k€ 93k€
18 356 € Range: 11 707€ - 93 900€
NAF 5 année 2024

Valuation method used

Net Income Multiple
12 573 € × 1.5x = 18 356 €
Range: 11 707€ - 93 901€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 SB2A HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SB2A HOLDING

What is the revenue of SB2A HOLDING ?

The revenue of SB2A HOLDING in 2021 is 353 k€.

Is SB2A HOLDING profitable?

Yes, SB2A HOLDING generated a net profit of 13 k€ in 2024.

Where is the headquarters of SB2A HOLDING ?

The headquarters of SB2A HOLDING is located in VALLIQUERVILLE (76190), in the department Seine-Maritime.

Where to find the tax return of SB2A HOLDING ?

The tax return of SB2A HOLDING 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 SB2A HOLDING operate?

SB2A HOLDING 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.