SIREN : 350061222
ASPECT is a French company founded 37 years ago, specialized in the sector Autres enseignements. Based in PARIS (75009), this company of category PME shows in 2024 a revenue of 1.5 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 525 892 € | 1 503 508 € | 1 405 959 € | 778 610 € | 907 391 € | 1 725 107 € | 1 243 068 € | 1 394 046 € | 1 674 396 € |
| Net income | 54 675 € | 53 697 € | 50 356 € | 27 937 € | 35 150 € | 62 290 € | 29 985 € | 33 572 € | 57 458 € |
| EBITDA | 98 988 € | 56 490 € | 126 195 € | 47 758 € | -57 533 € | 111 789 € | 48 647 € | 30 540 € | 70 536 € |
| Net margin | 3.6% | 3.6% | 3.6% | 3.6% | 3.9% | 3.6% | 2.4% | 2.4% | 3.4% |
In 2024, ASPECT achieves revenue of 1.5 M€. Activity remains stable over the period (CAGR: -1.2%). Vs 2023: +1%. After deducting consumption (0 €), gross margin stands at 1.5 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 99 k€, representing 6.5% of revenue. Positive scissor effect: EBITDA margin improves by +2.7 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 55 k€, i.e. 3.6% of revenue. This profit can be retained or distributed to shareholders.
1 525 892 €
1 525 892 €
98 988 €
158 126 €
54 675 €
6.5%
The debt ratio (= Financial debt / Equity x 100) stands at 759%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 10%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
759.349%
9.677%
-0.292%
-2114.231
60.7%
In 2024, the debt ratio of ASPECT (759.35) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2024, the financial autonomy of ASPECT (9.7%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of ASPECT (-2114.23) 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 617.95. 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 89.9x. Operating income very largely covers interest expenses: high safety margin.
617.949
89.861
In 2024, the liquidity ratio of ASPECT (617.95) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of ASPECT (89.9x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 106 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 13 days. The gap of 93 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 2369 days of revenue, i.e. 10.0 M€ to permanently finance. Over 2016-2024, WCR increased by +525%, requiring additional financing.
10 041 819 €
106 j
13 j
0 j
2369 j
Based on 134 transactions of similar company sales (all years), the value of ASPECT is estimated at 303 050 € (range 105 458€ - 772 698€). With an EBITDA of 98 988€, the sector multiple of 2.2x is applied. The price/revenue ratio is 0.36x (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.
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This estimate is based on the analysis of 134 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 ASPECT with other companies in the same sector:
Voir toutes les statistiques du secteur Autres enseignements
The revenue of ASPECT in 2024 is 1.5 M€.
Yes, ASPECT generated a net profit of 55 k€ in 2024.
The headquarters of ASPECT is located in PARIS (75009), in the department Paris.
The tax return of ASPECT 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).
ASPECT operates in the sector Autres enseignements (NAF code 85.59B). See the 'Sector positioning' section above to compare the company with its competitors.