SIREN : 066501271
C.J.M. SPARTE is a French company founded 60 years ago, specialized in the sector Activités des sociétés holding. Based in SASSENAGE (38360), this company of category PME shows in 2024 a revenue of 244 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 | 2024 | 2022 | 2021 |
|---|---|---|---|
| Revenue | 243 680 € | 498 500 € | -63 500 € |
| Net income | 2 365 706 € | 1 915 808 € | -162 257 € |
| EBITDA | 173 875 € | 253 955 € | -110 266 € |
| Net margin | 970.8% | 384.3% | 255.5% |
In 2024, C.J.M. SPARTE achieves revenue of 244 k€. Significant drop of -51% vs 2022. After deducting consumption (0 €), gross margin stands at 244 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 174 k€, representing 71.4% of revenue. Positive scissor effect: EBITDA margin improves by +20.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2.4 M€, i.e. 970.8% of revenue. This profit can be retained or distributed to shareholders.
243 680 €
243 680 €
173 875 €
40 230 €
2 365 706 €
71.4%
The debt ratio (= Financial debt / Equity x 100) stands at 6%. 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 92%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 23.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
6.338%
91.804%
23.226%
6.73
81.4%
In 2024, the debt ratio of C.J.M. SPARTE (6.34) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of C.J.M. SPARTE (91.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of C.J.M. SPARTE (6.73) 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 2437.20. 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 8.0x. Operating income very largely covers interest expenses: high safety margin.
2437.204
7.962
In 2024, the liquidity ratio of C.J.M. SPARTE (2437.20) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of C.J.M. SPARTE (8.0x) 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.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 310 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 413 days. Excellent situation: suppliers finance 103 days of the operating cycle (retail model). Overall, WCR represents 5029 days of revenue, i.e. 3.4 M€ to permanently finance. Over 2021-2024, WCR increased by +1758%, requiring additional financing.
3 404 056 €
310 j
413 j
0 j
5029 j
Based on 54 transactions of similar company sales
in 2024,
the value of C.J.M. SPARTE is estimated at
1 154 226 €
(range 538 503€ - 4 309 305€).
With an EBITDA of 173 875€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 C.J.M. SPARTE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of C.J.M. SPARTE in 2024 is 244 k€.
Yes, C.J.M. SPARTE generated a net profit of 2.4 M€ in 2024.
The headquarters of C.J.M. SPARTE is located in SASSENAGE (38360), in the department Isere.
The tax return of C.J.M. SPARTE 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).
C.J.M. SPARTE operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.