SECTRA FRANCE SAS : revenue, balance sheet and financial ratios

SECTRA FRANCE SAS is a French company founded 11 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in CLICHY (92110), this company of category PME shows in 2024 a revenue of 3.5 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 - SECTRA FRANCE SAS (SIREN 811070317)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 3 453 092 € 2 354 026 € 1 862 374 € 1 403 767 € 1 389 737 € 761 356 € 650 895 €
Net income 93 711 € 94 551 € 43 896 € 17 612 € 20 177 € 13 224 € 10 522 €
EBITDA 141 356 € 130 457 € 53 059 € 8 436 € 20 611 € -22 511 € 17 737 €
Net margin 2.7% 4.0% 2.4% 1.3% 1.5% 1.7% 1.6%

Revenue and income statement

In 2024, SECTRA FRANCE SAS achieves revenue of 3.5 M€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +32.1%. Vs 2023, growth of +47% (2.4 M€ -> 3.5 M€). After deducting consumption (-9 €), gross margin stands at 3.5 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 141 k€, representing 4.1% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 94 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 453 092 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 453 101 €

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

141 356 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

170 211 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

93 711 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

4.1%

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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 239%. 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 9%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 11.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

238.766%

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

8.879%

Cash flow / Revenue (2024) ?
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

1.88%

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

11.338

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

20.1%

Solvency indicators evolution
SECTRA FRANCE SAS

Sector positioning

Debt ratio
238.77 2024
2022
2023
2024
Q1: 0.0
Med: 4.27
Q3: 43.96
Watch

In 2024, the debt ratio of SECTRA FRANCE SAS (238.77) 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
8.88% 2024
2022
2023
2024
Q1: 14.64%
Med: 38.36%
Q3: 60.56%
Average

In 2024, the financial autonomy of SECTRA FRANCE SAS (8.9%) 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
11.34 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.09 years
Watch

In 2024, the repayment capacity of SECTRA FRANCE SAS (11.34) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 170.22. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 26.1x. Operating income very largely covers interest expenses: high safety margin.

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

170.215

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

26.096

Liquidity indicators evolution
SECTRA FRANCE SAS

Sector positioning

Liquidity ratio
170.22 2024
2022
2023
2024
Q1: 132.74
Med: 202.27
Q3: 325.9
Average -18 pts over 3 years

In 2024, the liquidity ratio of SECTRA FRANCE SAS (170.22) 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
26.1x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.41x
Q3: 6.25x
Excellent

In 2024, the interest coverage of SECTRA FRANCE SAS (26.1x) 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. Average customer payment term: 226 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 218 days. The company must finance 8 days of gap between collections and payments. Overall, WCR represents 183 days of revenue, i.e. 1.8 M€ to permanently finance. Over 2018-2024, WCR increased by +204%, requiring additional financing.

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

1 750 545 €

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

226 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

218 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 in days of revenue (2024) ?
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

183 j

WCR and payment terms evolution
SECTRA FRANCE SAS

Positioning of SECTRA FRANCE SAS in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Based on 124 transactions of similar company sales (all years), the value of SECTRA FRANCE SAS is estimated at 285 772 € (range 149 018€ - 905 576€). With an EBITDA of 141 356€, the sector multiple of 0.7x is applied. The price/revenue ratio is 0.21x (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.

Estimated enterprise value 2024
124 transactions
149k€ 285k€ 905k€
285 772 € Range: 149 018€ - 905 576€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
141 356 € × 0.7x
Estimation 99 498 €
47 036€ - 362 138€
Revenue Multiple 30%
3 453 092 € × 0.21x
Estimation 735 420 €
398 801€ - 2 227 600€
Net Income Multiple 20%
93 711 € × 0.8x
Estimation 76 985 €
29 301€ - 281 140€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 124 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 gros (commerce interentreprises) de produits pharmaceutiques)

Compare SECTRA FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about SECTRA FRANCE SAS

What is the revenue of SECTRA FRANCE SAS ?

The revenue of SECTRA FRANCE SAS in 2024 is 3.5 M€.

Is SECTRA FRANCE SAS profitable?

Yes, SECTRA FRANCE SAS generated a net profit of 94 k€ in 2024.

Where is the headquarters of SECTRA FRANCE SAS ?

The headquarters of SECTRA FRANCE SAS is located in CLICHY (92110), in the department Hauts-de-Seine.

Where to find the tax return of SECTRA FRANCE SAS ?

The tax return of SECTRA FRANCE SAS 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 SECTRA FRANCE SAS operate?

SECTRA FRANCE SAS operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.