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N AND SP HOLDING : revenue, balance sheet and financial ratios

N AND SP HOLDING is a French company founded 7 years ago, specialized in the sector Services administratifs combinés de bureau. Based in PLAINE-ET-VALLEES (79100), this company of category PME shows in 2024 a net income positive of 32 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 - N AND SP HOLDING (SIREN 849191010)
Indicator 2024 2023 2022 2021 2020 2019
Revenue N/C N/C N/C N/C N/C N/C
Net income 31 600 € 24 826 € 25 892 € 27 492 € 28 162 € -12 523 €
EBITDA -3 440 € -11 304 € -5 296 € -3 369 € -3 490 € -8 873 €
Net margin N/C N/C N/C N/C N/C N/C

Revenue and income statement

In 2024, N AND SP HOLDING generates positive net income of 32 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2024) ?
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

-3 440 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-4 203 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

31 600 €

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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 96%. Debt level is high: negotiating margin with banks is reduced. 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 repayment capacity (= Financial debt / Cash flow) indicates it would take 5.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.

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

96.423%

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

50.222%

Repayment capacity (2024) ?
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

5.227

Solvency indicators evolution
N AND SP HOLDING

Sector positioning

Debt ratio
96.42 2024
2022
2023
2024
Q1: 0.0
Med: 11.23
Q3: 90.41
Average

In 2024, the debt ratio of N AND SP HOLDING (96.42) 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
50.22% 2024
2022
2023
2024
Q1: 5.18%
Med: 39.1%
Q3: 79.71%
Good +17 pts over 3 years

In 2024, the financial autonomy of N AND SP HOLDING (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
5.23 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.02 years
Q3: 2.9 years
Average

In 2024, the repayment capacity of N AND SP HOLDING (5.23) 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 675.84. 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

675.837

Interest coverage (2024) ?
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

-52.994

Liquidity indicators evolution
N AND SP HOLDING

Sector positioning

Liquidity ratio
675.84 2024
2022
2023
2024
Q1: 104.39
Med: 336.39
Q3: 1728.48
Good

In 2024, the liquidity ratio of N AND SP HOLDING (675.84) 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.

Interest coverage
-52.99x 2024
2022
2023
2024
Q1: -24.69x
Med: 0.0x
Q3: 0.2x
Average

In 2024, the interest coverage of N AND SP HOLDING (-53.0x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 443 days. Excellent situation: suppliers finance 443 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

443 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
N AND SP HOLDING

Positioning of N AND SP HOLDING in its sector

Comparison with sector Services administratifs combinés de bureau

Valuation estimate

Based on 173 transactions of similar company sales (all years), the value of N AND SP HOLDING is estimated at 111 365 € (range 39 058€ - 301 203€). 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 2024
173 transactions
39k€ 111k€ 301k€
111 365 € Range: 39 058€ - 301 203€
NAF 5 all-time

Valuation method used

Net Income Multiple
31 600 € × 3.5x = 111 366 €
Range: 39 058€ - 301 203€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 173 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 (Services administratifs combinés de bureau)

Compare N AND SP HOLDING with other companies in the same sector:

Voir toutes les statistiques du secteur Services administratifs combinés de bureau

Frequently asked questions about N AND SP HOLDING

What is the revenue of N AND SP HOLDING ?

The revenue of N AND SP HOLDING is not publicly disclosed (confidential accounts filed with INPI).

Is N AND SP HOLDING profitable?

Yes, N AND SP HOLDING generated a net profit of 32 k€ in 2024.

Where is the headquarters of N AND SP HOLDING ?

The headquarters of N AND SP HOLDING is located in PLAINE-ET-VALLEES (79100), in the department Deux-Sevres.

Where to find the tax return of N AND SP HOLDING ?

The tax return of N AND SP HOLDING 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 N AND SP HOLDING operate?

N AND SP HOLDING operates in the sector Services administratifs combinés de bureau (NAF code 82.11Z). See the 'Sector positioning' section above to compare the company with its competitors.