LE SPOT : revenue, balance sheet and financial ratios

LE SPOT is a French company founded 11 years ago, specialized in the sector Transformation et conservation de poisson, de crustacés et de mollusques. Based in LE MOULE (97160), this company of category PME shows in 2023 a revenue of 593 k€. 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

Financial history - LE SPOT (SIREN 810969188)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C 593 393 € 597 081 € N/C N/C 415 419 € 604 829 € 516 218 € 537 539 € 172 216 €
Net income 0 € 29 632 € 49 062 € -120 503 € -51 561 € -17 075 € 39 017 € 31 212 € 28 612 € -3 765 €
EBITDA N/C 25 664 € 68 555 € -37 804 € -21 997 € 15 652 € 81 929 € 50 162 € 42 625 € -2 825 €
Net margin N/C 5.0% 8.2% N/C N/C -4.1% 6.5% 6.0% 5.3% -2.2%

Revenue and income statement

In 2024, LE SPOT records a net loss of 0 €. This deficit will reduce equity on the balance sheet.

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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 185%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

184.923%

Financial autonomy (2024) ?
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

50.174%

Asset age ratio (2024) ?
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

48.9%

Solvency indicators evolution
LE SPOT

Sector positioning

Debt ratio
184.92 2024
2022
2023
2024
Q1: 6.77
Med: 28.58
Q3: 103.58
Watch

In 2024, the debt ratio of LE SPOT (184.92) 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
50.17% 2024
2022
2023
2024
Q1: 16.68%
Med: 41.95%
Q3: 62.53%
Good

In 2024, the financial autonomy of LE SPOT (50.2%) 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
3.73 years 2023
2022
2023
Q1: -0.19 years
Med: 0.64 years
Q3: 4.22 years
Average

In 2023, the repayment capacity of LE SPOT (3.73) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 551.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

551.957

Liquidity indicators evolution
LE SPOT

Sector positioning

Liquidity ratio
551.96 2024
2022
2023
2024
Q1: 118.24
Med: 202.71
Q3: 324.61
Excellent

In 2024, the liquidity ratio of LE SPOT (551.96) 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
36.58x 2023
2022
2023
Q1: -0.43x
Med: 0.63x
Q3: 14.03x
Excellent

In 2023, the interest coverage of LE SPOT (36.6x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 594 days. Excellent situation: suppliers finance 594 days of the operating cycle (retail model).

Operating WCR (2024) ?
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

0 €

Customer credit (2024) ?
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

0 j

Supplier credit (2024) ?
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

594 j

Inventory turnover (2024) ?
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 and payment terms evolution
LE SPOT

Positioning of LE SPOT in its sector

Comparison with sector Transformation et conservation de poisson, de crustacés et de mollusques

Similar companies (Transformation et conservation de poisson, de crustacés et de mollusques)

Compare LE SPOT with other companies in the same sector:

Voir toutes les statistiques du secteur Transformation et conservation de poisson, de crustacés et de mollusques

Frequently asked questions about LE SPOT

What is the revenue of LE SPOT ?

The revenue of LE SPOT in 2023 is 593 k€.

Is LE SPOT profitable?

Yes, LE SPOT generated a net profit of 30 k€ in 2023.

Where is the headquarters of LE SPOT ?

The headquarters of LE SPOT is located in LE MOULE (97160), in the department Guadeloupe.

Where to find the tax return of LE SPOT ?

The tax return of LE SPOT 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 SPOT operate?

LE SPOT operates in the sector Transformation et conservation de poisson, de crustacés et de mollusques (NAF code 10.20Z). See the 'Sector positioning' section above to compare the company with its competitors.