SIREN : 799530415
SIM is a French company founded 12 years ago, specialized in the sector Hôtels et hébergement similaire . Based in SARDON (63260), this company of category PME shows in 2025 a revenue of 2.1 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
| Indicator | 2025 | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 2 067 234 € | 1 721 704 € | 2 315 459 € | 283 208 € | 320 000 € | 250 000 € | 400 000 € | 350 000 € | 340 000 € |
| Net income | 83 758 € | -368 088 € | -362 021 € | -855 960 € | -1 587 658 € | -711 910 € | -584 364 € | -277 655 € | -296 967 € |
| EBITDA | 801 433 € | 489 147 € | 759 156 € | -18 900 € | 236 475 € | 177 567 € | 79 107 € | 302 652 € | 267 207 € |
| Net margin | 4.1% | -21.4% | -15.6% | -302.2% | -496.1% | -284.8% | -146.1% | -79.3% | -87.3% |
In 2025, SIM achieves revenue of 2.1 M€. Over the period 2016-2025, the company shows strong growth with a CAGR (compound annual growth rate) of +22.2%. Vs 2024, growth of +20% (1.7 M€ -> 2.1 M€). After deducting consumption (145 k€), gross margin stands at 1.9 M€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 801 k€, representing 38.8% of revenue. Positive scissor effect: EBITDA margin improves by +10.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 84 k€, i.e. 4.1% of revenue. This profit can be retained or distributed to shareholders.
2 067 234 €
1 922 287 €
801 433 €
121 664 €
83 758 €
38.8%
The debt ratio (= Financial debt / Equity x 100) stands at 60%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 60%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 36.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
59.934%
60.269%
36.344%
4.002
44.6%
In 2025, the debt ratio of SIM (59.93) 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 SIM (60.3%) 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 SIM (4.00) 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 112.62. 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 4.8x. Financial charges are adequately covered by operations.
112.62
4.756
In 2025, the liquidity ratio of SIM (112.62) 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.
In 2025, the interest coverage of SIM (4.8x) 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: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 42 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-12 days): operations structurally generate cash. Notable WCR improvement over the period (-534%), freeing up cash.
-69 066 €
4 j
42 j
6 j
-12 j
Based on 114 transactions of similar company sales in 2025, the value of SIM is estimated at 2 309 203 € (range 857 965€ - 4 000 607€). With an EBITDA of 801 433€, the sector multiple of 4.9x is applied. The price/revenue ratio is 0.43x (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.
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This estimate is based on the analysis of 114 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 SIM with other companies in the same sector:
Voir toutes les statistiques du secteur Hôtels et hébergement similaire
The revenue of SIM in 2025 is 2.1 M€.
Yes, SIM generated a net profit of 84 k€ in 2025.
The headquarters of SIM is located in SARDON (63260), in the department Puy-de-Dome.
The tax return of SIM 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).
SIM operates in the sector Hôtels et hébergement similaire (NAF code 55.10Z). See the 'Sector positioning' section above to compare the company with its competitors.