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CLASS SPA TRADING : revenue, balance sheet and financial ratios

CLASS SPA TRADING is a French company founded 8 years ago, specialized in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques. Based in LA COLLE-SUR-LOUP (06480), this company of category PME shows in 2021 a net income positive of 28 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

Financial history - CLASS SPA TRADING (SIREN 835325499)
Indicator 2021
Revenue N/C
Net income 28 134 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2021, CLASS SPA TRADING generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

28 134 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 35%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

35.45%

Financial autonomy (2021) ?
Financial autonomy
Definition
Share of equity in the company's total financing.
Formula
(Equity / Total assets) x 100
Interpretation
> 30% : Good autonomy
20-30% : Average
< 20% : Low

18.482%

Asset age ratio (2021) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

18.8%

Solvency indicators evolution
CLASS SPA TRADING

Sector positioning

Debt ratio
35.45 2021
2021
Q1: 0.0
Med: 8.28
Q3: 63.33
Average

In 2021, the debt ratio of CLASS SPA TRADING (35.45) 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
18.48% 2021
2021
Q1: 16.51%
Med: 37.11%
Q3: 57.43%
Average

In 2021, the financial autonomy of CLASS SPA TRADING (18.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 131.25. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
Liquidity ratio
Definition
Ability to meet short-term debts with current assets.
Formula
Current assets / Current liabilities
Interpretation
> 1.5 : Very good
1-1.5 : Fair
< 1 : Liquidity risk

131.255

Liquidity indicators evolution
CLASS SPA TRADING

Sector positioning

Liquidity ratio
131.25 2021
2021
Q1: 139.0
Med: 204.34
Q3: 325.42
Watch

In 2021, the liquidity ratio of CLASS SPA TRADING (131.25) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Positioning of CLASS SPA TRADING in its sector

Comparison with sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (21 transactions). This range of 5 168€ to 31 702€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2021
Indicative
5k€ 11k€ 31k€
11 891 € Range: 5 168€ - 31 702€
NAF 5 année 2021
How is this estimate calculated?

This estimate is based on the analysis of 21 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 (Commerce de gros (commerce interentreprises) de produits pharmaceutiques)

Compare CLASS SPA TRADING with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) de produits pharmaceutiques

Frequently asked questions about CLASS SPA TRADING

What is the revenue of CLASS SPA TRADING ?

The revenue of CLASS SPA TRADING is not publicly disclosed (confidential accounts filed with INPI).

Is CLASS SPA TRADING profitable?

Yes, CLASS SPA TRADING generated a net profit of 28 k€ in 2021.

Where is the headquarters of CLASS SPA TRADING ?

The headquarters of CLASS SPA TRADING is located in LA COLLE-SUR-LOUP (06480), in the department Alpes-Maritimes.

Where to find the tax return of CLASS SPA TRADING ?

The tax return of CLASS SPA TRADING 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 CLASS SPA TRADING operate?

CLASS SPA TRADING operates in the sector Commerce de gros (commerce interentreprises) de produits pharmaceutiques (NAF code 46.46Z). See the 'Sector positioning' section above to compare the company with its competitors.