Employees: NN (None)Legal category: SCA (commandite par actions)Size: PMECreation date: 2016-09-01 (9 years)Status: ActiveBusiness sector: Activités des sièges sociauxLocation: SAINNEVILLE (76430), Seine-Maritime
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SB2C : revenue, balance sheet and financial ratios
SB2C is a French company
founded 9 years ago,
specialized in the sector Activités des sièges sociaux.
Based in SAINNEVILLE (76430),
this company of category PME
shows in 2024 a net income positive of 49 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SB2C generates positive net income of 49 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.
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
-1 568 €
EBIT (2024)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-1 568 €
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
48 521 €
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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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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 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 98%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.
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
1.945%
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
97.896%
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
0.161
Solvency indicators evolution SB2C
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Debt ratio
1365.934
192.25
57.194
19.137
10.347
4.475
0.0
1.945
Financial autonomy
6.784
34.058
63.405
83.937
90.623
95.717
100.0
97.896
Repayment capacity
-37.383
2.297
0.886
0.766
0.519
0.31
0.0
0.161
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
1.952024
2022
2023
2024
Q1: 0.06
Med: 14.61
Q3: 89.57
Good
In 2024, the debt ratio of SB2C (1.95) 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
97.9%2024
2022
2023
2024
Q1: 11.57%
Med: 51.97%
Q3: 85.24%
Excellent
In 2024, the financial autonomy of SB2C (97.9%) 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
0.16 years2024
2022
2023
2024
Q1: 0.0 years
Med: 0.2 years
Q3: 3.73 years
Good
In 2024, the repayment capacity of SB2C (0.16) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 37192.53. 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
37192.534
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
0.0
Liquidity indicators evolution SB2C
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Liquidity ratio
431.667
4318.954
14276.212
None
None
None
None
37192.534
Interest coverage
0.0
-93.587
-52.113
-42.676
-22.666
-20.907
-9.15
0.0
Sector positioning
Liquidity ratio
37192.532024
2024
Q1: 116.63
Med: 458.65
Q3: 2184.57
Excellent
In 2024, the liquidity ratio of SB2C (37192.53) 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.
Interest coverage
0.0x2024
2022
2023
2024
Q1: -45.56x
Med: 0.0x
Q3: 2.85x
Good+17 pts over 3 years
In 2024, the interest coverage of SB2C (0.0x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 57 days. Excellent situation: suppliers finance 57 days of the operating cycle (retail model).
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
57 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 SB2C
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2020
2021
2022
2023
2024
Operating WCR
0 €
0 €
0 €
0 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
0
0
Customer payment term (days)
0
0
0
0
0
0
0
0
Supplier payment term (days)
86
165
97
0
0
0
0
57
Positioning of SB2C in its sector
Comparison with sector Activités des sièges sociaux
Valuation estimate
Based on 103 transactions of similar company sales
in 2024,
the value of SB2C is estimated at
461 333 €
(range 158 405€ - 1 242 227€).
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
103 transactions
158k€461k€1242k€
461 333 €Range: 158 405€ - 1 242 227€
NAF 5 année 2024
Valuation method used
Net Income Multiple
48 521 €
×
9.5x
=461 334 €
Range: 158 405€ - 1 242 227€
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 103 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 sièges sociaux)
Compare SB2C with other companies in the same sector:
The revenue of SB2C is not publicly disclosed (confidential accounts filed with INPI).
Is SB2C profitable?
Yes, SB2C generated a net profit of 49 k€ in 2024.
Where is the headquarters of SB2C ?
The headquarters of SB2C is located in SAINNEVILLE (76430), in the department Seine-Maritime.
Where to find the tax return of SB2C ?
The tax return of SB2C 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 SB2C operate?
SB2C operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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