SIREN : 499438091
CENTRAL SPA is a French company founded 18 years ago, specialized in the sector Entretien corporel. Based in TROYES (10000), this company of category PME shows in 2016 a revenue of 439 k€. 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
| Indicator | 2016 |
|---|---|
| Revenue | 439 056 € |
| Net income | 4 099 € |
| EBITDA | 52 180 € |
| Net margin | 0.9% |
In 2016, CENTRAL SPA achieves revenue of 439 k€. After deducting consumption (55 k€), gross margin stands at 384 k€, i.e. a rate of 88%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 52 k€, representing 11.9% of revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 4 k€, i.e. 0.9% of revenue. This profit can be retained or distributed to shareholders.
439 056 €
384 362 €
52 180 €
12 750 €
4 099 €
11.9%
The debt ratio (= Financial debt / Equity x 100) stands at -121%. 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 -37%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
-121.479%
-37.416%
9.886%
4.665
38.7%
In 2016, the debt ratio of CENTRAL SPA (-121.48) 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 2016, the financial autonomy of CENTRAL SPA (-37.4%) 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 2016, the repayment capacity of CENTRAL SPA (4.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 51.04. 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 16.6x. Operating income very largely covers interest expenses: high safety margin.
51.042
16.579
In 2016, the liquidity ratio of CENTRAL SPA (51.04) 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 2016, the interest coverage of CENTRAL SPA (16.6x) 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: 28 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 507 days. Excellent situation: suppliers finance 479 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 27 days of revenue, i.e. 34 k€ to permanently finance.
33 535 €
28 j
507 j
10 j
27 j
Based on 77 transactions of similar company sales
(all years),
the value of CENTRAL SPA is estimated at
215 714 €
(range 117 422€ - 381 240€).
With an EBITDA of 52 180€, the sector multiple of 5.4x is applied.
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.
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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 CENTRAL SPA with other companies in the same sector:
The revenue of CENTRAL SPA in 2016 is 439 k€.
Yes, CENTRAL SPA generated a net profit of 4 k€ in 2016.
The headquarters of CENTRAL SPA is located in TROYES (10000), in the department Aube.
The tax return of CENTRAL 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).
CENTRAL SPA operates in the sector Entretien corporel (NAF code 96.04Z). See the 'Sector positioning' section above to compare the company with its competitors.