SONY PICTURES ENTERTAINMENT FRANCE SAS : revenue, balance sheet and financial ratios

SONY PICTURES ENTERTAINMENT FRANCE SAS is a French company founded 33 years ago, specialized in the sector Distribution de films cinématographiques. Based in PARIS (75008), this company of category ETI shows in 2025 a revenue of 114.6 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 - SONY PICTURES ENTERTAINMENT FRANCE SAS (SIREN 390293835)
Indicator 2025 2024 2023 2022 2020 2019 2018 2017
Revenue 114 616 954 € 134 466 287 € 102 389 035 € 132 140 508 € 140 483 699 € 126 440 721 € 127 618 963 € N/C
Net income 9 927 713 € 5 990 681 € 3 602 698 € -4 063 907 € 10 367 870 € 3 531 210 € 6 026 758 € -15 935 426 €
EBITDA 84 670 460 € 100 928 746 € 77 698 777 € 100 025 767 € 102 784 810 € 92 290 551 € 90 000 252 € -185 655 €
Net margin 8.7% 4.5% 3.5% -3.1% 7.4% 2.8% 4.7% N/C

Revenue and income statement

In 2025, SONY PICTURES ENTERTAINMENT FRANCE SAS achieves revenue of 114.6 M€. Activity remains stable over the period (CAGR: -1.5%). Significant drop of -15% vs 2024. After deducting consumption (0 €), gross margin stands at 114.6 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 84.7 M€, representing 73.9% of 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 9.9 M€, i.e. 8.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

114 616 954 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

114 616 954 €

EBITDA (2025) ?
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

84 670 460 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

4 081 240 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

9 927 713 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

73.9%

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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 0%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 57%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 5.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2025) ?
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

57.009%

Cash flow / Revenue (2025) ?
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

5.592%

Repayment capacity (2025) ?
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

0.0

Asset age ratio (2025) ?
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

28.4%

Solvency indicators evolution
SONY PICTURES ENTERTAINMENT FRANCE SAS

Sector positioning

Debt ratio
0.0 2025
2023
2024
2025
Q1: -20.64
Med: 0.05
Q3: 24.78
Good +25 pts over 3 years

In 2025, the debt ratio of SONY PICTURES ENTERTAINME... (0.00) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
57.01% 2025
2023
2024
2025
Q1: -71.09%
Med: 15.27%
Q3: 45.11%
Excellent +6 pts over 3 years

In 2025, the financial autonomy of SONY PICTURES ENTERTAINME... (57.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2025
2023
2024
2025
Q1: -0.39 years
Med: 0.17 years
Q3: 1.2 years
Good +18 pts over 3 years

In 2025, the repayment capacity of SONY PICTURES ENTERTAINME... (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 165.71. 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 0.0x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2025) ?
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

165.713

Interest coverage (2025) ?
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

0.012

Liquidity indicators evolution
SONY PICTURES ENTERTAINMENT FRANCE SAS

Sector positioning

Liquidity ratio
165.71 2025
2023
2024
2025
Q1: 85.07
Med: 98.24
Q3: 166.96
Good +21 pts over 3 years

In 2025, the liquidity ratio of SONY PICTURES ENTERTAINME... (165.71) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
0.01x 2025
2023
2024
2025
Q1: 0.0x
Med: 0.06x
Q3: 0.73x
Average -20 pts over 3 years

In 2025, the interest coverage of SONY PICTURES ENTERTAINME... (0.0x) 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. Average customer payment term: 121 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 65 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 129 days of revenue, i.e. 40.9 M€ to permanently finance.

Operating WCR (2025) ?
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

40 942 322 €

Customer credit (2025) ?
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

121 j

Supplier credit (2025) ?
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

56 j

Inventory turnover (2025) ?
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 (2025) ?
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

129 j

WCR and payment terms evolution
SONY PICTURES ENTERTAINMENT FRANCE SAS

Positioning of SONY PICTURES ENTERTAINMENT FRANCE SAS in its sector

Comparison with sector Distribution de films cinématographiques

Valuation estimate

Based on 88 transactions of similar company sales (all years), the value of SONY PICTURES ENTERTAINMENT FRANCE SAS is estimated at 74 934 056 € (range 33 669 417€ - 193 517 743€). With an EBITDA of 84 670 460€, the sector multiple of 1.4x is applied. The price/revenue ratio is 0.32x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2025
88 tx
33669k€ 74934k€ 193517k€
74 934 056 € Range: 33 669 417€ - 193 517 743€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
84 670 460 € × 1.4x
Estimation 121 239 594 €
47 578 636€ - 322 285 974€
Revenue Multiple 30%
114 616 954 € × 0.32x
Estimation 36 976 078 €
27 331 321€ - 79 353 983€
Net Income Multiple 20%
9 927 713 € × 1.6x
Estimation 16 107 182 €
8 403 516€ - 42 842 804€
How is this estimate calculated?

This estimate is based on the analysis of 88 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 (Distribution de films cinématographiques)

Compare SONY PICTURES ENTERTAINMENT FRANCE SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Distribution de films cinématographiques

Frequently asked questions about SONY PICTURES ENTERTAINMENT FRANCE SAS

What is the revenue of SONY PICTURES ENTERTAINMENT FRANCE SAS ?

The revenue of SONY PICTURES ENTERTAINMENT FRANCE SAS in 2025 is 114.6 M€.

Is SONY PICTURES ENTERTAINMENT FRANCE SAS profitable?

Yes, SONY PICTURES ENTERTAINMENT FRANCE SAS generated a net profit of 9.9 M€ in 2025.

Where is the headquarters of SONY PICTURES ENTERTAINMENT FRANCE SAS ?

The headquarters of SONY PICTURES ENTERTAINMENT FRANCE SAS is located in PARIS (75008), in the department Paris.

Where to find the tax return of SONY PICTURES ENTERTAINMENT FRANCE SAS ?

The tax return of SONY PICTURES ENTERTAINMENT 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 SONY PICTURES ENTERTAINMENT FRANCE SAS operate?

SONY PICTURES ENTERTAINMENT FRANCE SAS operates in the sector Distribution de films cinématographiques (NAF code 59.13A). See the 'Sector positioning' section above to compare the company with its competitors.