SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS : revenue, balance sheet and financial ratios

SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in BONNY-SUR-LOIRE (45420), this company of category PME shows in 2024 a revenue of 256 k€. 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 - SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS (SIREN 828235283)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017
Revenue 256 391 € 242 000 € 270 402 € 269 789 € 267 836 € 272 328 € 272 911 € 240 716 €
Net income -1 237 818 € 20 785 € 383 845 € 88 507 € 344 999 € 585 072 € 642 157 € 20 615 €
EBITDA 29 420 € 46 013 € 27 190 € 30 011 € 44 842 € 44 153 € 57 313 € 68 804 €
Net margin -482.8% 8.6% 142.0% 32.8% 128.8% 214.8% 235.3% 8.6%

Revenue and income statement

In 2024, SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS achieves revenue of 256 k€. Revenue is growing positively over 8 years (CAGR: +0.9%). Vs 2023: +6%. After deducting consumption (0 €), gross margin stands at 256 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 29 k€, representing 11.5% of revenue. Warning negative scissor effect: despite revenue change (+6%), EBITDA varies by -36%, reducing margin by 7.5 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Net income is negative at -1.2 M€ (-482.8% of revenue), which will impact equity.

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

256 391 €

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

256 391 €

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

29 420 €

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

32 970 €

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

-1 237 818 €

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

11.5%

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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 86%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 53%. 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 30.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 13.4% 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 (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

86.2%

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

53.2%

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

13.352%

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

30.166

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

94.5%

Solvency indicators evolution
SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS

Sector positioning

Debt ratio
86.2 2024
2022
2023
2024
Q1: 0.01
Med: 8.77
Q3: 62.6
Average +12 pts over 3 years

In 2024, the debt ratio of SOCIETE D'ANIMATION ET DE... (86.20) 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
53.2% 2024
2022
2023
2024
Q1: 15.71%
Med: 62.26%
Q3: 91.3%
Average -9 pts over 3 years

In 2024, the financial autonomy of SOCIETE D'ANIMATION ET DE... (53.2%) 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
30.17 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 3.07 years
Average

In 2024, the repayment capacity of SOCIETE D'ANIMATION ET DE... (30.17) 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 239.97. 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 4318.5x. 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

239.966

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

4318.498

Liquidity indicators evolution
SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS

Sector positioning

Liquidity ratio
239.97 2024
2022
2023
2024
Q1: 138.65
Med: 681.09
Q3: 3914.52
Average -18 pts over 3 years

In 2024, the liquidity ratio of SOCIETE D'ANIMATION ET DE... (239.97) 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
4318.5x 2024
2022
2023
2024
Q1: -74.77x
Med: 0.0x
Q3: 0.0x
Excellent

In 2024, the interest coverage of SOCIETE D'ANIMATION ET DE... (4318.5x) 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: 37 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The company must finance 13 days of gap between collections and payments. Overall, WCR represents 5 days of revenue, i.e. 4 k€ to permanently finance. Over 2017-2024, WCR increased by +101%, 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

3 577 €

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

37 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

24 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

5 j

WCR and payment terms evolution
SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS

Positioning of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 54 transactions of similar company sales in 2024, the value of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS is estimated at 145 527 € (range 50 269€ - 220 530€). With an EBITDA of 29 420€, the sector multiple of 4.8x is applied. The price/revenue ratio is 0.59x (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.

Estimated enterprise value 2024
54 tx
50k€ 145k€ 220k€
145 527 € Range: 50 269€ - 220 530€
NAF 5 année 2024

Valuation detail by method

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EBITDA Multiple 50%
29 420 € × 4.8x
Estimation 142 271 €
24 083€ - 245 174€
Revenue Multiple 30%
256 391 € × 0.59x
Estimation 150 956 €
93 914€ - 179 458€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 54 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 (Activités des sociétés holding)

Compare SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS

What is the revenue of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS ?

The revenue of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS in 2024 is 256 k€.

Is SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS profitable?

SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS recorded a net loss in 2024.

Where is the headquarters of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS ?

The headquarters of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS is located in BONNY-SUR-LOIRE (45420), in the department Loiret.

Where to find the tax return of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS ?

The tax return of SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS 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 SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS operate?

SOCIETE D'ANIMATION ET DE PARTICIPATION DU GROUPE SAFIL-SAPS operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.