PHILIPPE SPANGHERO CONSULTING : revenue, balance sheet and financial ratios

PHILIPPE SPANGHERO CONSULTING is a French company founded 17 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in L'UNION (31240), this company of category PME shows in 2023 a revenue of 151 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - PHILIPPE SPANGHERO CONSULTING (SIREN 508481777)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015 2014
Revenue N/C 151 153 € 186 456 € 159 002 € 77 500 € 71 600 € 64 000 € 60 000 € 4 000 € 18 550 € 10 420 €
Net income 335 939 € 50 627 € 52 806 € 222 508 € 124 122 € 81 755 € 82 882 € 21 891 € 20 559 € 16 871 € 6 923 €
EBITDA N/C -45 203 € -102 229 € -85 475 € -50 154 € 9 064 € 30 612 € 22 006 € 2 501 € 16 899 € 7 010 €
Net margin N/C 33.5% 28.3% 139.9% 160.2% 114.2% 129.5% 36.5% 514.0% 90.9% 66.4%

Revenue and income statement

In 2024, PHILIPPE SPANGHERO CONSULTING generates positive net income of 336 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2014-2024: 7 k€ -> 336 k€.

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

335 939 €

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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 16%. 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 82%. 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

16.303%

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

82.262%

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

68.7%

Solvency indicators evolution
PHILIPPE SPANGHERO CONSULTING

Sector positioning

Debt ratio
16.3 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of PHILIPPE SPANGHERO CONSUL... (16.30) 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
82.26% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Excellent

In 2024, the financial autonomy of PHILIPPE SPANGHERO CONSUL... (82.3%) 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.

Repayment capacity
4.6 years 2023
2022
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 1.06 years
Average

In 2023, the repayment capacity of PHILIPPE SPANGHERO CONSUL... (4.60) 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 495.52. 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

495.524

Liquidity indicators evolution
PHILIPPE SPANGHERO CONSULTING

Sector positioning

Liquidity ratio
495.52 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Good -12 pts over 3 years

In 2024, the liquidity ratio of PHILIPPE SPANGHERO CONSUL... (495.52) 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
-84.33x 2023
2022
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.24x
Average

In 2023, the interest coverage of PHILIPPE SPANGHERO CONSUL... (-84.3x) 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.

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

0 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
PHILIPPE SPANGHERO CONSULTING

Positioning of PHILIPPE SPANGHERO CONSULTING in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of PHILIPPE SPANGHERO CONSULTING is estimated at 2 326 548 € (range 878 453€ - 5 824 008€). 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.

Estimated enterprise value 2024
69 tx
878k€ 2326k€ 5824k€
2 326 548 € Range: 878 453€ - 5 824 008€
NAF 5 année 2024

Valuation method used

Net Income Multiple
335 939 € × 6.9x = 2 326 548 €
Range: 878 454€ - 5 824 009€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare PHILIPPE SPANGHERO CONSULTING with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about PHILIPPE SPANGHERO CONSULTING

What is the revenue of PHILIPPE SPANGHERO CONSULTING ?

The revenue of PHILIPPE SPANGHERO CONSULTING in 2023 is 151 k€.

Is PHILIPPE SPANGHERO CONSULTING profitable?

Yes, PHILIPPE SPANGHERO CONSULTING generated a net profit of 336 k€ in 2024.

Where is the headquarters of PHILIPPE SPANGHERO CONSULTING ?

The headquarters of PHILIPPE SPANGHERO CONSULTING is located in L'UNION (31240), in the department Haute-Garonne.

Where to find the tax return of PHILIPPE SPANGHERO CONSULTING ?

The tax return of PHILIPPE SPANGHERO CONSULTING 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 PHILIPPE SPANGHERO CONSULTING operate?

PHILIPPE SPANGHERO CONSULTING operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.