SUNON SAS : revenue, balance sheet and financial ratios

SUNON SAS is a French company founded 26 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in FRESNES (94260), this company of category PME shows in 2024 a revenue of 12.1 M€. 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

Financial history - SUNON SAS (SIREN 428795876)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 12 147 485 € 16 965 875 € 20 577 704 € 16 990 400 € 17 381 680 € 19 812 983 € 14 985 755 € 16 975 079 € 15 796 387 € 15 068 255 €
Net income 142 862 € 450 239 € 436 987 € -289 679 € -2 697 € 288 861 € 51 441 € 522 090 € 493 097 € 1 220 544 €
EBITDA 119 443 € 229 767 € 866 112 € -371 594 € -105 892 € 471 903 € 193 297 € 849 097 € 818 212 € 1 112 681 €
Net margin 1.2% 2.7% 2.1% -1.7% -0.0% 1.5% 0.3% 3.1% 3.1% 8.1%

Revenue and income statement

In 2024, SUNON SAS achieves revenue of 12.1 M€. Activity remains stable over the period (CAGR: -2.4%). Significant drop of -28% vs 2023. After deducting consumption (8.9 M€), gross margin stands at 3.3 M€, i.e. a rate of 27%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 119 k€, representing 1.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 1.2% 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

12 147 485 €

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

3 262 873 €

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

119 443 €

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

162 754 €

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

142 862 €

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

1.0%

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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 11%. 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 47%. 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 2.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 1.1% 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

10.883%

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

47.164%

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

1.098%

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

2.364

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

9.3%

Solvency indicators evolution
SUNON SAS

Sector positioning

Debt ratio
10.88 2024
2022
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average

In 2024, the debt ratio of SUNON SAS (10.88) 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
47.16% 2024
2022
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Average +10 pts over 3 years

In 2024, the financial autonomy of SUNON SAS (47.2%) 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
2.36 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.01 years
Q3: 3.75 years
Average -9 pts over 3 years

In 2024, the repayment capacity of SUNON SAS (2.36) 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 199.75. 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 80.2x. 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

199.747

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

80.247

Liquidity indicators evolution
SUNON SAS

Sector positioning

Liquidity ratio
199.75 2024
2022
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Good +30 pts over 3 years

In 2024, the liquidity ratio of SUNON SAS (199.75) 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
80.25x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 5.49x
Excellent

In 2024, the interest coverage of SUNON SAS (80.2x) 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: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 80 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 74 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 137 days of revenue, i.e. 4.6 M€ to permanently finance.

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

4 627 463 €

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

47 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

80 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

74 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

137 j

WCR and payment terms evolution
SUNON SAS

Positioning of SUNON SAS in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SUNON SAS is estimated at 1 327 024 € (range 605 763€ - 3 409 174€). With an EBITDA of 119 443€, the sector multiple of 1.6x 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.

Estimated enterprise value 2024
229 transactions
605k€ 1327k€ 3409k€
1 327 024 € Range: 605 763€ - 3 409 174€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

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EBITDA Multiple 50%
119 443 € × 1.6x
Estimation 194 031 €
63 323€ - 644 161€
Revenue Multiple 30%
12 147 485 € × 0.32x
Estimation 3 939 266 €
1 847 079€ - 9 637 752€
Net Income Multiple 20%
142 862 € × 1.7x
Estimation 241 143 €
99 892€ - 978 844€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare SUNON SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about SUNON SAS

What is the revenue of SUNON SAS ?

The revenue of SUNON SAS in 2024 is 12.1 M€.

Is SUNON SAS profitable?

Yes, SUNON SAS generated a net profit of 143 k€ in 2024.

Where is the headquarters of SUNON SAS ?

The headquarters of SUNON SAS is located in FRESNES (94260), in the department Val-de-Marne.

Where to find the tax return of SUNON SAS ?

The tax return of SUNON 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 SUNON SAS operate?

SUNON SAS operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.