Le dernier exercice comptable publié pour cette entreprise remonte à 2022. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

LE SPECTRE : revenue, balance sheet and financial ratios

LE SPECTRE is a French company founded 28 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques . Based in MONTPELLIER (34000), this company of category PME shows in 2022 a revenue of 61 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, LE SPECTRE posts positive profitability over the latest financial year. Its financial structure is fragile, with debt above sector norms — a point to monitor.

Financial history - LE SPECTRE (SIREN 418125639)
Indicator 2022 2021 2020 2019 2018 2017
Revenue 61 000 € 43 250 € 67 000 € 67 000 € 67 000 € 96 000 €
Net income 3 025 € -325 € 7 962 € 4 630 € 7 113 € 29 309 €
EBITDA 3 829 € -3 022 € 9 305 € 5 058 € 9 773 € 34 937 €
Net margin 5.0% -0.8% 11.9% 6.9% 10.6% 30.5%

Revenue and income statement

In 2022, LE SPECTRE achieves revenue of 61 k€. Activity remains stable over the period (CAGR: -2.3%). Vs 2021, growth of +41% (43 k€ -> 61 k€). EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 4 k€, representing 6.3% of revenue. Positive scissor effect: EBITDA margin improves by +13.3 pts, sign of improved operational efficiency. This ratio is more favorable than the sector median (4.2%). Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3 k€, i.e. 5.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2022) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

61 000 €

Gross margin (2022) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

61 000 €

EBITDA (2022) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

3 829 €

EBIT (2022) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

3 514 €

Net income (2022) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

3 025 €

EBITDA margin (2022) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

6.3%

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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 93%. This ratio is less favorable than the sector median (25.4%) and warrants attention. Financial autonomy (= Equity / Total assets x 100) reaches 49%. This ratio is more favorable than the sector median (39.2%). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 58.6 years of cash flow to repay all financial debt. This ratio is less favorable than the sector median (0.3 years) and warrants attention. Cash flow represents 5.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is more favorable than the sector median (3.5%).

Debt ratio (2022) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

92.83%

Financial autonomy (2022) ?
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

48.92%

Cash flow / Revenue (2022) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

4.98%

Repayment capacity (2022) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

58.59

Solvency indicators evolution
LE SPECTRE

Sector positioning

Debt ratio
92.83% 2022
Q1: 0.61%
Med: 25.35%
Q3: 85.56%
Watch

In 2022, the debt ratio of LE SPECTRE (92.8%) 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.

Financial autonomy
48.92% 2022
Q1: 19.1%
Med: 39.17%
Q3: 59.55%
Good

In 2022, the financial autonomy of LE SPECTRE (48.9%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
58.59 years 2022
Q1: 0.0 years
Med: 0.31 years
Q3: 2.53 years
Watch

In 2022, the repayment capacity of LE SPECTRE (58.59) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 17.58. Compared with its sector, this ratio places the company among the best positioned (sector median: 2.3).

Liquidity ratio (2022) ?
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

17.58

Interest coverage (2022) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
LE SPECTRE

Sector positioning

Liquidity ratio
17.58 2022
Q1: 1.49
Med: 2.29
Q3: 4.11
Excellent

In 2022, the liquidity ratio of LE SPECTRE (17.58) 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.

Interest coverage
0.0x 2022
Q1: 0.0x
Med: 0.77x
Q3: 5.96x
Average

In 2022, the interest coverage of LE SPECTRE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 505 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 24 days. The gap of 481 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 2015 days of revenue, i.e. 341 k€ to permanently finance. Between 2019 and 2022, WCR worsened by 232 days of revenue, signaling an increased financing need.

Operating WCR (2022) ?
Operating WCR
Definition
Financing requirement generated by the operating cycle (inventory + receivables - trade payables).
Formula
Inventory + Customer receivables - Trade payables
Interpretation
Negative = cash released
Positive = financing needed

341 494 €

Customer credit (2022) ?
Customer credit (days)
Definition
Average payment term granted to customers.
Formula
(Customer receivables / Revenue incl. VAT) x 360
Interpretation
< 45j : Good
45-60j : Average
> 60j : Long

505 j

Supplier credit (2022) ?
Supplier credit (days)
Definition
Average payment term obtained from suppliers.
Formula
(Trade payables / Purchases incl. VAT) x 360
Interpretation
The longer the term, the better for cash flow

24 j

Inventory turnover (2022) ?
Inventory turnover (days)
Definition
Average storage duration for goods or materials.
Formula
(Inventory / Cost of goods) x 360
Interpretation
The lower the ratio, the faster the turnover

0 j

WCR in days of revenue (2022) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

2015 j

WCR and payment terms evolution
LE SPECTRE

Positioning of LE SPECTRE in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres biens domestiques

Valuation estimate

Based on 145 transactions of similar company sales (all years), the value of LE SPECTRE is estimated at 10 500 € (range 4 189€ - 26 544€). With an EBITDA of 3 829€, the sector multiple of 2.6x is applied. The price/revenue ratio is 0.19x (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.

Estimated enterprise value 2022
145 transactions
4k€ 10k€ 26k€
10 500 € Range: 4 189€ - 26 544€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
3 829 € × 2.6x
Estimation 9 980 €
3 631€ - 28 052€
Revenue Multiple 30%
61 000 € × 0.19x
Estimation 11 671 €
6 569€ - 29 753€
Net Income Multiple 20%
3 025 € × 3.3x
Estimation 10 046 €
2 020€ - 17 963€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 145 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) d'autres biens domestiques )

Compare LE SPECTRE with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres biens domestiques

Top companies in Commerce de gros (commerce interentreprises) d'autres biens domestiques

Largest companies by revenue in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques :

Top companies in Herault

Largest companies by revenue in the department Herault:

Voir le classement complet du département Herault

Frequently asked questions about LE SPECTRE

What is the revenue of LE SPECTRE ?

The revenue of LE SPECTRE in 2022 is 61 k€.

Is LE SPECTRE profitable?

Yes, LE SPECTRE generated a net profit of 3 k€ in 2022.

Where is the headquarters of LE SPECTRE ?

The headquarters of LE SPECTRE is located in MONTPELLIER (34000), in the department Herault.

Where to find the tax return of LE SPECTRE ?

The tax return of LE SPECTRE 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 LE SPECTRE operate?

LE SPECTRE operates in the sector Commerce de gros (commerce interentreprises) d'autres biens domestiques (NAF code 46.49Z). See the 'Sector positioning' section above to compare the company with its competitors.