SIREN : 430434035
ASPHALT SPIRIT is a French company founded 26 years ago, specialized in the sector Commerce et réparation de motocycles. Based in IFS (14123), this company of category PME shows in 2024 a revenue of 2.5 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 | 2 500 845 € | 2 844 746 € | 3 197 815 € | 3 897 318 € | 4 167 994 € | 4 714 451 € | 3 043 915 € | N/C | N/C |
| Net income | -121 449 € | 27 940 € | -6 146 € | 111 389 € | 143 348 € | 129 268 € | 107 321 € | 10 628 € | -10 677 € |
| EBITDA | -145 656 € | 72 809 € | 44 608 € | 148 860 € | 236 121 € | 238 078 € | 131 632 € | N/C | N/C |
| Net margin | -4.9% | 1.0% | -0.2% | 2.9% | 3.4% | 2.7% | 3.5% | N/C | N/C |
In 2024, ASPHALT SPIRIT achieves revenue of 2.5 M€. Activity remains stable over the period (CAGR: -3.2%). Significant drop of -12% vs 2023. After deducting consumption (1.9 M€), gross margin stands at 592 k€, i.e. a rate of 24%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -146 k€, representing -5.8% of revenue. Warning negative scissor effect: despite revenue change (-12%), EBITDA varies by -300%, reducing margin by 8.4 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -121 k€ (-4.9% of revenue), which will impact equity.
2 500 845 €
592 254 €
-145 656 €
-86 162 €
-121 449 €
-5.8%
The debt ratio (= Financial debt / Equity x 100) stands at 938%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
937.906%
7.346%
-7.173%
-4.925
30.1%
In 2024, the debt ratio of ASPHALT SPIRIT (937.91) 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 ASPHALT SPIRIT (7.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.
In 2024, the repayment capacity of ASPHALT SPIRIT (-4.92) 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 378.85. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
378.852
-24.874
In 2024, the liquidity ratio of ASPHALT SPIRIT (378.85) 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 ASPHALT SPIRIT (-24.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 6 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 23 days. Inventory turnover is 136 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 146 days of revenue, i.e. 1.0 M€ to permanently finance.
1 012 317 €
6 j
29 j
136 j
146 j
Based on 137 transactions of similar company sales (all years), the value of ASPHALT SPIRIT is estimated at 425 849 € (range 244 926€ - 668 492€). The price/revenue ratio is 0.17x (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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 137 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 ASPHALT SPIRIT with other companies in the same sector:
Voir toutes les statistiques du secteur Commerce et réparation de motocycles
The revenue of ASPHALT SPIRIT in 2024 is 2.5 M€.
ASPHALT SPIRIT recorded a net loss in 2024.
The headquarters of ASPHALT SPIRIT is located in IFS (14123), in the department Calvados.
The tax return of ASPHALT SPIRIT 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).
ASPHALT SPIRIT operates in the sector Commerce et réparation de motocycles (NAF code 45.40Z). See the 'Sector positioning' section above to compare the company with its competitors.