SIREN : 818639809
LE SPA is a French company founded 10 years ago, specialized in the sector Entretien corporel. Based in STRASBOURG (67000), this company of category PME shows in 2018 a revenue of 148 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
| Kennzahl | 2018 |
|---|---|
| Umsatz | 147 875 € |
| Nettoergebnis | -15 237 € |
| EBITDA | -9 634 € |
| Nettomarge | -10.3% |
In 2018, LE SPA achieves revenue of 148 k€. After deducting consumption (4 k€), gross margin stands at 144 k€, i.e. a rate of 97%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -10 k€, representing -6.5% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -15 k€ (-10.3% of revenue), which will impact equity.
147 875 €
143 710 €
-9 634 €
-12 105 €
-15 237 €
-6.5%
The debt ratio (= Financial debt / Equity x 100) stands at -85%. 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 30%. The balance between equity and debt is satisfactory.
-85.126%
30.334%
-7.251%
-0.006
62.7%
In 2018, the debt ratio of LE SPA (-85.13) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2018, the financial autonomy of LE SPA (30.3%) 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 2018, the repayment capacity of LE SPA (-0.01) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 35.89. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
35.887
0.0
In 2018, the liquidity ratio of LE SPA (35.89) 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 2018, the interest coverage of LE SPA (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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. Favorable situation: supplier credit is longer than customer credit by 24 days. Inventory turnover is 4 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-104 days): operations structurally generate cash.
-42 740 €
0 j
24 j
4 j
-104 j
Based on 77 transactions of similar company sales
(all years),
the value of LE SPA is estimated at
78 828 €
(range 49 148€ - 111 792€).
The price/revenue ratio is 0.53x
(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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 77 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 LE SPA with other companies in the same sector:
The revenue of LE SPA in 2018 is 148 k€.
LE SPA recorded a net loss in 2018.
The headquarters of LE SPA is located in STRASBOURG (67000), in the department Bas-Rhin.
The tax return of LE SPA 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).
LE SPA operates in the sector Entretien corporel (NAF code 96.04Z). See the 'Sector positioning' section above to compare the company with its competitors.