SIREN : 525059606
SIGMA 40 is a French company founded 15 years ago, specialized in the sector Production d'électricité. Based in DRAILLANT (74550), this company of category PME shows in 2025 a revenue of 242 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
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|---|
| Revenue | 241 577 € | 240 442 € | 235 142 € | 221 397 € | 218 347 € | 217 007 € | 188 385 € | 170 374 € | 185 501 € | 187 773 € |
| Net income | 121 144 € | 109 396 € | 98 917 € | 88 249 € | 74 855 € | 77 964 € | -120 555 € | 50 091 € | 60 670 € | 64 824 € |
| EBITDA | 194 175 € | 200 194 € | 195 335 € | 179 597 € | 177 448 € | 180 567 € | 150 445 € | 125 614 € | 143 624 € | 151 061 € |
| Net margin | 50.1% | 45.5% | 42.1% | 39.9% | 34.3% | 35.9% | -64.0% | 29.4% | 32.7% | 34.5% |
In 2025, SIGMA 40 achieves revenue of 242 k€. Revenue is growing positively over 10 years (CAGR: +2.8%). Vs 2024: +0%. After deducting consumption (0 €), gross margin stands at 242 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 194 k€, representing 80.4% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -3%, reducing margin by 2.9 pts. This reflects costs rising faster than 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 121 k€, i.e. 50.1% of revenue. This profit can be retained or distributed to shareholders.
241 577 €
241 577 €
194 175 €
151 976 €
121 144 €
80.4%
The debt ratio (= Financial debt / Equity x 100) stands at 264%. 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 27%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 67.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
264.263%
27.089%
67.617%
4.425
39.9%
In 2025, the debt ratio of SIGMA 40 (264.26) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2025, the financial autonomy of SIGMA 40 (27.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2025, the repayment capacity of SIGMA 40 (4.42) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 4649.34. 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 1.8x. Coverage is limited: any activity downturn would jeopardize interest payments.
4649.343
1.835
In 2025, the liquidity ratio of SIGMA 40 (4649.34) 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.
In 2025, the interest coverage of SIGMA 40 (1.8x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 96 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 83 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 604 days of revenue, i.e. 405 k€ to permanently finance. Over 2016-2025, WCR increased by +655%, requiring additional financing.
405 390 €
96 j
83 j
0 j
604 j
Based on 85 transactions of similar company sales
(all years),
the value of SIGMA 40 is estimated at
354 829 €
(range 53 365€ - 1 393 282€).
With an EBITDA of 194 175€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.69x
(in line with sector norms).
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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 85 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SIGMA 40 with other companies in the same sector:
Voir toutes les statistiques du secteur Production d'électricité
The revenue of SIGMA 40 in 2025 is 242 k€.
Yes, SIGMA 40 generated a net profit of 121 k€ in 2025.
The headquarters of SIGMA 40 is located in DRAILLANT (74550), in the department Haute-Savoie.
The tax return of SIGMA 40 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).
SIGMA 40 operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.