S.D.A.M : revenue, balance sheet and financial ratios

S.D.A.M is a French company founded 22 years ago, specialized in the sector Supérettes. Based in PARIS (75004), this company of category GE shows in 2022 a revenue of 2.0 M€. 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 - S.D.A.M (SIREN 451402374)
Indicator 2023 2022 2021 2020 2019 2018 2017 2016 2014
Revenue N/C 2 049 435 € 1 995 132 € 2 085 205 € 2 480 226 € 3 227 593 € 3 690 973 € 3 004 318 € 2 954 591 €
Net income 89 264 € 122 458 € 84 924 € 33 446 € 181 239 € 267 539 € 308 488 € 227 799 € 173 619 €
EBITDA N/C 212 045 € 167 481 € 102 218 € 304 378 € 401 613 € 520 998 € 378 318 € 302 267 €
Net margin N/C 6.0% 4.3% 1.6% 7.3% 8.3% 8.4% 7.6% 5.9%

Revenue and income statement

In 2023, S.D.A.M generates positive net income of 89 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2023: 174 k€ -> 89 k€.

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

89 264 €

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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 729%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

729.191%

Financial autonomy (2023) ?
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

9.547%

Asset age ratio (2023) ?
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

27.4%

Solvency indicators evolution
S.D.A.M

Sector positioning

Debt ratio
729.19 2023
2021
2022
2023
Q1: 0.25
Med: 28.55
Q3: 98.94
Watch

In 2023, the debt ratio of S.D.A.M (729.19) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
9.55% 2023
2021
2022
2023
Q1: 9.88%
Med: 33.66%
Q3: 52.58%
Average

In 2023, the financial autonomy of S.D.A.M (9.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
4.37 years 2022
2021
2022
Q1: 0.0 years
Med: 0.52 years
Q3: 3.07 years
Average

In 2022, the repayment capacity of S.D.A.M (4.37) 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 269.36. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

269.361

Liquidity indicators evolution
S.D.A.M

Sector positioning

Liquidity ratio
269.36 2023
2021
2022
2023
Q1: 99.14
Med: 149.39
Q3: 229.31
Excellent

In 2023, the liquidity ratio of S.D.A.M (269.36) 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
0.07x 2022
2021
2022
Q1: 0.0x
Med: 0.5x
Q3: 3.52x
Average -10 pts over 2 years

In 2022, the interest coverage of S.D.A.M (0.1x) 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.

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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 (2023) ?
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
S.D.A.M

Positioning of S.D.A.M in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 357 transactions of similar company sales in 2023, the value of S.D.A.M is estimated at 682 449 € (range 233 875€ - 1 280 323€). 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 2023
357 transactions
233k€ 682k€ 1280k€
682 449 € Range: 233 875€ - 1 280 323€
NAF 5 année 2023

Valuation method used

Net Income Multiple
89 264 € × 7.6x = 682 450 €
Range: 233 876€ - 1 280 323€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 357 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 (Supérettes)

Compare S.D.A.M with other companies in the same sector:

Voir toutes les statistiques du secteur Supérettes

Frequently asked questions about S.D.A.M

What is the revenue of S.D.A.M ?

The revenue of S.D.A.M in 2022 is 2.0 M€.

Is S.D.A.M profitable?

Yes, S.D.A.M generated a net profit of 89 k€ in 2023.

Where is the headquarters of S.D.A.M ?

The headquarters of S.D.A.M is located in PARIS (75004), in the department Paris.

Where to find the tax return of S.D.A.M ?

The tax return of S.D.A.M 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 S.D.A.M operate?

S.D.A.M operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.