SIREN : 492696786
S P P A is a French company founded 19 years ago, specialized in the sector Travaux de menuiserie bois et PVC. Based in LA CHAPELLE-IGER (77540), this company of category PME shows in 2024 a revenue of 1.2 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 196 355 € | 1 321 468 € | 1 416 808 € | 973 694 € | 743 314 € | 1 462 968 € | 1 096 300 € | 1 285 519 € | 1 322 973 € |
| Net income | 37 297 € | 36 603 € | 33 208 € | 6 627 € | 4 060 € | 1 633 € | 14 008 € | 13 639 € | 5 983 € |
| EBITDA | 59 850 € | 43 677 € | 77 233 € | 10 176 € | 13 892 € | 29 476 € | 31 502 € | 45 401 € | 28 974 € |
| Net margin | 3.1% | 2.8% | 2.3% | 0.7% | 0.5% | 0.1% | 1.3% | 1.1% | 0.5% |
In 2024, S P P A achieves revenue of 1.2 M€. Activity remains stable over the period (CAGR: -1.2%). Slight decline of -9% vs 2023. After deducting consumption (593 k€), gross margin stands at 604 k€, i.e. a rate of 50%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 60 k€, representing 5.0% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 37 k€, i.e. 3.1% of revenue. This profit can be retained or distributed to shareholders.
1 196 355 €
603 642 €
59 850 €
46 900 €
37 297 €
5.0%
The debt ratio (= Financial debt / Equity x 100) stands at 33%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
33.333%
38.543%
4.2%
1.274
25.1%
In 2024, the debt ratio of S P P A (33.33) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of S P P A (38.5%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of S P P A (1.27) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 176.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 3.1x. Financial charges are adequately covered by operations.
176.755
3.141
In 2024, the liquidity ratio of S P P A (176.75) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of S P P A (3.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 54 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Favorable situation: supplier credit is longer than customer credit by 12 days. Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 75 days of revenue, i.e. 249 k€ to permanently finance. Over 2016-2024, WCR increased by +88%, requiring additional financing.
248 902 €
54 j
66 j
13 j
75 j
Based on 51 transactions of similar company sales
in 2024,
the value of S P P A is estimated at
123 126 €
(range 62 501€ - 180 893€).
With an EBITDA of 59 850€, the sector multiple of 1.6x is applied.
The price/revenue ratio is 0.14x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 51 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare S P P A with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de menuiserie bois et PVC
The revenue of S P P A in 2024 is 1.2 M€.
Yes, S P P A generated a net profit of 37 k€ in 2024.
The headquarters of S P P A is located in LA CHAPELLE-IGER (77540), in the department Seine-et-Marne.
The tax return of S P P A 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).
S P P A operates in the sector Travaux de menuiserie bois et PVC (NAF code 43.32A). See the 'Sector positioning' section above to compare the company with its competitors.