S.P.S. -SINISTERED PRODUCTS SOLUTIONS : revenue, balance sheet and financial ratios

S.P.S. -SINISTERED PRODUCTS SOLUTIONS is a French company founded 6 years ago, specialized in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis. Based in SAINT-BERTHEVIN (53940), this company of category PME shows in 2024 a revenue of 953 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

Historique financier - S.P.S. -SINISTERED PRODUCTS SOLUTIONS (SIREN 852788033)
Kennzahl 2024 2023 2022 2021 2020
Umsatz 953 180 € 827 524 € 1 566 749 € 2 483 470 € 3 270 732 €
Nettoergebnis -21 037 € 4 690 € 20 507 € 26 160 € 3 756 €
EBITDA 8 655 € 5 217 € 19 877 € 29 446 € -3 768 €
Nettomarge -2.2% 0.6% 1.3% 1.1% 0.1%

Umsatz und Gewinn- und Verlustrechnung

In 2024, S.P.S. -SINISTERED PRODUCTS SOLUTIONS achieves revenue of 953 k€. Revenue is declining over the period 2020-2024 (CAGR: -26.5%). Vs 2023, growth of +15% (828 k€ -> 953 k€). After deducting consumption (0 €), gross margin stands at 953 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 9 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -21 k€ (-2.2% of revenue), which will impact equity.

Umsatz (2024) ?
Umsatz
Definition
Gesamtbetrag der Verkäufe von Waren und Dienstleistungen des Unternehmens.
Formel
Warenverkäufe + Verkaufte Produktion

953 180 €

Bruttomarge (2024) ?
Bruttomarge
Definition
Differenz zwischen Umsatz und Wareneinsatz.
Formel
Umsatz - Wareneinsatz

953 180 €

EBITDA (2024) ?
EBITDA (Betriebsergebnis vor Abschreibungen)
Definition
Ressource générée par l'activité courante, avant amortissements et charges financières.
Formel
Wertschöpfung - Personalkosten - Steuern
Interpretation
Positiv = rentable Tätigkeit

8 655 €

EBIT (2024) ?
EBIT (Betriebsergebnis)
Definition
Betriebsergebnis, einschließlich Abschreibungen und Rückstellungen.
Formel
EBITDA - Abschreibungen und Rückstellungen + Auflösungen

-26 444 €

Nettoergebnis (2024) ?
Nettoergebnis
Definition
Bénéfice ou perte après toutes les charges, y compris impôts et éléments exceptionnels.
Formel
Ordentliches Ergebnis + Außerordentliches Ergebnis - Ertragsteuern

-21 037 €

EBITDA-Marge (2024) ?
EBITDA-Marge
Definition
Misst die operative Rentabilität des Unternehmens.
Formel
(EBE / CA) x 100
Interpretation
> 10% : Gute Rentabilität
5-10% : Durchschnitt
< 5% : Faible

0.9%

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Solvenz- und Verschuldungskennzahlen

The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. 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 19.3 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 0.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Verschuldungsgrad (2024) ?
Verschuldungsgrad
Definition
Misst das Verhältnis von Schulden zu Eigenkapital.
Formel
(Finanzschulden / Eigenkapital) x 100
Interpretation
< 50% : Faible
50-100% : Moderat
> 100% : Hoch

43.279%

Finanzielle Autonomie (2024) ?
Finanzielle Autonomie
Definition
Anteil des Eigenkapitals an der Gesamtfinanzierung.
Formel
(Eigenkapital / Bilanzsumme) x 100
Interpretation
> 30% : Gute Autonomie
20-30% : Durchschnitt
< 20% : Faible

46.521%

Cashflow / Umsatz (2024) ?
Cashflow / Umsatz
Definition
Capacité d'autofinancement rapportée au chiffre d'affaires.
Formel
(CAF / CA) x 100
Interpretation
Je höher das Verhältnis, desto mehr Liquidität generiert das Unternehmen

0.505%

Rückzahlungsfähigkeit (2024) ?
Rückzahlungsfähigkeit
Definition
Anzahl der Jahre zur Schuldenrückzahlung mit dem Cashflow.
Formel
Dettes financières / CAF
Interpretation
< 3 Jahre : Ausgezeichnet
3-5 Jahre : Angemessen
> 5 Jahre : Attention

19.262

Entwicklung der Solvenzkennzahlen
S.P.S. -SINISTERED PRODUCTS SOLUTIONS

Positionnement sectoriel

Debt ratio
43.28 2024
2022
2023
2024
Q1: 0.07
Méd: 12.3
Q3: 55.22
Average +14 pts über 3 Jahre

In 2024, the debt ratio of S.P.S. -SINISTERED PRODUC... (43.28) 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
46.52% 2024
2022
2023
2024
Q1: 17.95%
Méd: 39.2%
Q3: 66.14%
Good +22 pts über 3 Jahre

In 2024, the financial autonomy of S.P.S. -SINISTERED PRODUC... (46.5%) 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.

Repayment capacity
19.26 years 2024
2022
2023
2024
Q1: 0.0 years
Méd: 0.12 years
Q3: 1.75 years
Average

In 2024, the repayment capacity of S.P.S. -SINISTERED PRODUC... (19.26) 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.

Liquiditätskennzahlen

The liquidity ratio (= Current assets / Current liabilities) stands at 212.00. 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 26.0x. Operating income very largely covers interest expenses: high safety margin.

Liquiditätsquote (2024) ?
Liquiditätsquote
Definition
Fähigkeit, kurzfristige Schulden mit dem Umlaufvermögen zu decken.
Formel
Umlaufvermögen / Kurzfristige Verbindlichkeiten
Interpretation
> 1.5 : Sehr gut
1-1.5 : Angemessen
< 1 : Risque de liquidité

211.997

Zinsdeckung (2024) ?
Zinsdeckung
Definition
Fähigkeit, Zinsaufwendungen mit dem Betriebsergebnis zu decken.
Formel
EBIT / Zinsaufwendungen
Interpretation
> 3 : Komfortabel
1.5-3 : Acceptable
< 1.5 : Risiko

25.973

Entwicklung der Liquiditätskennzahlen
S.P.S. -SINISTERED PRODUCTS SOLUTIONS

Positionnement sectoriel

Liquidity ratio
212.0 2024
2022
2023
2024
Q1: 140.25
Méd: 225.0
Q3: 462.66
Average +25 pts über 3 Jahre

In 2024, the liquidity ratio of S.P.S. -SINISTERED PRODUC... (212.00) 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
25.97x 2024
2022
2023
2024
Q1: 0.0x
Méd: 0.12x
Q3: 6.69x
Excellent

In 2024, the interest coverage of S.P.S. -SINISTERED PRODUC... (26.0x) 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.

Umlaufvermögensbedarf und Zahlungsfristen

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 43 days. Favorable situation: supplier credit is longer than customer credit by 15 days. Overall, WCR represents 82 days of revenue, i.e. 216 k€ to permanently finance. Over 2020-2024, WCR increased by +218%, requiring additional financing.

Operatives Working Capital (2024) ?
Operatives Working Capital
Definition
Besoin de financement généré par le cycle d'exploitation (stocks + créances - dettes fournisseurs).
Formel
Stocks + Créances clients - Dettes fournisseurs
Interpretation
Negativ = freigesetzte Liquidität
Positiv = Finanzierungsbedarf

215 886 €

Kundenforderungen (2024) ?
Kundenforderungen (Tage)
Definition
Durchschnittliche Zahlungsfrist für Kunden.
Formel
(Kundenforderungen / Umsatz inkl. MwSt.) x 360
Interpretation
< 45j : Gut
45-60j : Durchschnitt
> 60j : Lang

28 j

Lieferantenverbindlichkeiten (2024) ?
Lieferantenverbindlichkeiten (Tage)
Definition
Durchschnittliche Zahlungsfrist von Lieferanten.
Formel
(Lieferantenverbindlichkeiten / Einkäufe inkl. MwSt.) x 360
Interpretation
Je länger die Frist, desto besser für die Liquidität

43 j

Lagerumschlag (2024) ?
Lagerumschlag (Tage)
Definition
Durchschnittliche Lagerdauer für Waren oder Materialien.
Formel
(Vorräte / Einkaufskosten) x 360
Interpretation
Je niedriger das Verhältnis, desto schneller der Umschlag

0 j

Working Capital in Umsatztagen (2024) ?
Working Capital in Umsatztagen
Definition
Drückt den Betriebskapitalbedarf in Umsatztagen aus.
Formel
(BFR exploitation / CA) x 360
Interpretation
Je weniger Tage, desto besser das Working Capital Management

82 j

Entwicklung des Working Capital und der Zahlungsfristen
S.P.S. -SINISTERED PRODUCTS SOLUTIONS

Positionnement de S.P.S. -SINISTERED PRODUCTS SOLUTIONS dans son secteur

Vergleich mit der Branche Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis

Bewertungsschätzung

Based on 229 transactions of similar company sales (all years), the value of S.P.S. -SINISTERED PRODUCTS SOLUTIONS is estimated at 124 701 € (range 57 218€ - 312 766€). With an EBITDA of 8 655€, 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
57k€ 124k€ 312k€
124 701 € Range: 57 218€ - 312 766€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
8 655 € × 1.6x
Estimation 14 060 €
4 588€ - 46 677€
Revenue Multiple 30%
953 180 € × 0.32x
Estimation 309 103 €
144 935€ - 756 248€

Bewertungsentwicklung

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 matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis)

Compare S.P.S. -SINISTERED PRODUCTS SOLUTIONS with other companies in the same sector:

Frequently asked questions about S.P.S. -SINISTERED PRODUCTS SOLUTIONS

What is the revenue of S.P.S. -SINISTERED PRODUCTS SOLUTIONS ?

The revenue of S.P.S. -SINISTERED PRODUCTS SOLUTIONS in 2024 is 953 k€.

Is S.P.S. -SINISTERED PRODUCTS SOLUTIONS profitable?

S.P.S. -SINISTERED PRODUCTS SOLUTIONS recorded a net loss in 2024.

Where is the headquarters of S.P.S. -SINISTERED PRODUCTS SOLUTIONS ?

The headquarters of S.P.S. -SINISTERED PRODUCTS SOLUTIONS is located in SAINT-BERTHEVIN (53940), in the department Mayenne.

Where to find the tax return of S.P.S. -SINISTERED PRODUCTS SOLUTIONS ?

The tax return of S.P.S. -SINISTERED PRODUCTS SOLUTIONS 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 S.P.S. -SINISTERED PRODUCTS SOLUTIONS operate?

S.P.S. -SINISTERED PRODUCTS SOLUTIONS operates in the sector Intermédiaires du commerce en matières premières agricoles, animaux vivants, matières premières textiles et produits semi-finis (NAF code 46.11Z). See the 'Sector positioning' section above to compare the company with its competitors.