Employees: 00 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2020-09-02 (5 years)Status: ActiveBusiness sector: Travaux de plâtrerieLocation: VILLEURBANNE (69100), Rhone
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SBJ : revenue, balance sheet and financial ratios
SBJ is a French company
founded 5 years ago,
specialized in the sector Travaux de plâtrerie.
Based in VILLEURBANNE (69100),
this company of category PME
shows in 2022 a revenue of 309 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2022, SBJ achieves revenue of 309 k€. After deducting consumption (5 k€), gross margin stands at 304 k€, i.e. a rate of 98%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 25.4% of revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 75 k€, i.e. 24.4% of revenue. This profit can be retained or distributed to shareholders.
Revenue (2022)
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Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production
309 100 €
Gross margin (2022)
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Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed
303 815 €
EBITDA (2022)
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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
78 521 €
EBIT (2022)
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EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
76 107 €
Net income (2022)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
75 357 €
EBITDA margin (2022)
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EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability 5-10% : Average < 5% : Low
25.4%
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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
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Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
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Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 39%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 58%. 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 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 25.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
Debt ratio (2022)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
39.286%
Financial autonomy (2022)
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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
57.643%
Cash flow / Revenue (2022)
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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
25.131%
Repayment capacity (2022)
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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
0.392
Asset age ratio (2022)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
Debt ratio
39.286
Financial autonomy
57.643
Repayment capacity
0.392
Cash flow / Revenue
25.131%
Sector positioning
Debt ratio
39.292022
2022
Q1: 1.09
Med: 20.46
Q3: 69.91
Average
In 2022, the debt ratio of SBJ (39.29) 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
57.64%2022
2022
Q1: 7.0%
Med: 28.32%
Q3: 49.54%
Excellent
In 2022, the financial autonomy of SBJ (57.6%) 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
0.39 years2022
2022
Q1: 0.0 years
Med: 0.08 years
Q3: 1.37 years
Average
In 2022, the repayment capacity of SBJ (0.39) 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 477.86. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2022)
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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
477.861
Interest coverage (2022)
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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 SBJ
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2022
Liquidity ratio
477.861
Interest coverage
0.0
Sector positioning
Liquidity ratio
477.862022
2022
Q1: 143.5
Med: 197.65
Q3: 284.77
Excellent
In 2022, the liquidity ratio of SBJ (477.86) 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
0.0x2022
2022
Q1: 0.0x
Med: 0.04x
Q3: 1.95x
Average
In 2022, the interest coverage of SBJ (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
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: 16 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1 days. The company must finance 15 days of gap between collections and payments. Overall, WCR represents 11 days of revenue, i.e. 9 k€ to permanently finance.
Operating WCR (2022)
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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
9 128 €
Customer credit (2022)
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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
16 j
Supplier credit (2022)
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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
1 j
Inventory turnover (2022)
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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 in days of revenue (2022)
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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
11 j
WCR and payment terms evolution SBJ
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2022
Operating WCR
9 128 €
Inventory turnover (days)
0
Customer payment term (days)
16
Supplier payment term (days)
1
Positioning of SBJ in its sector
Comparison with sector Travaux de plâtrerie
Valuation estimate
Based on 50 transactions of similar company sales
in 2022,
the value of SBJ is estimated at
202 042 €
(range 36 547€ - 346 256€).
With an EBITDA of 78 521€, the sector multiple of 3.8x is applied.
The price/revenue ratio is 0.22x
(conservative valuation).
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 value2022
50 tx
36k€202k€346k€
202 042 €Range: 36 547€ - 346 256€
NAF 4 année 2022
Aggregated at NAF sub-class level
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
78 521 €×3.8x
Estimation301 349 €
40 937€ - 427 006€
Revenue Multiple30%
309 100 €×0.22x
Estimation67 829 €
26 429€ - 111 238€
Net Income Multiple20%
75 357 €×2.1x
Estimation155 094 €
40 751€ - 496 914€
How is this estimate calculated?
This estimate is based on the analysis of 50 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 (Travaux de plâtrerie)
Compare SBJ with other companies in the same sector:
The headquarters of SBJ is located in VILLEURBANNE (69100), in the department Rhone.
Where to find the tax return of SBJ ?
The tax return of SBJ 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 SBJ operate?
SBJ operates in the sector Travaux de plâtrerie (NAF code 43.31Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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