SIREN : 315734202
S-PASS is a French company founded 46 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in SAINT-CONTEST (14280), this company of category ETI shows in 2024 a revenue of 4.4 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-02
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 390 638 € | 2 209 385 € | 2 470 340 € | 2 611 494 € | 3 380 922 € | 4 487 065 € | 7 721 248 € | 6 646 737 € |
| Net income | 757 771 € | 694 653 € | 1 368 387 € | 2 020 900 € | 581 216 € | -193 074 € | -1 400 419 € | 171 280 € |
| EBITDA | -34 169 € | 518 953 € | 920 746 € | 359 154 € | -32 664 € | -367 140 € | -2 797 707 € | -3 612 364 € |
| Net margin | 17.3% | 31.4% | 55.4% | 77.4% | 17.2% | -4.3% | -18.1% | 2.6% |
In 2024, S-PASS achieves revenue of 4.4 M€. Revenue is declining over the period 2016-2024 (CAGR: -5.1%). Vs 2023, growth of +99% (2.2 M€ -> 4.4 M€). After deducting consumption (497 €), gross margin stands at 4.4 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -34 k€, representing -0.8% of revenue. Warning negative scissor effect: despite revenue change (+99%), EBITDA varies by -107%, reducing margin by 24.3 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 758 k€, i.e. 17.3% of revenue. This profit can be retained or distributed to shareholders.
4 390 638 €
4 390 141 €
-34 169 €
186 066 €
757 771 €
-0.8%
The debt ratio (= Financial debt / Equity x 100) stands at 451%. 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 11%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 19.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
451.338%
10.572%
19.02%
5.896
1.0%
In 2024, the debt ratio of S-PASS (451.34) 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-PASS (10.6%) 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-PASS (5.90) 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 362.37. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
362.371
-1372.616
In 2024, the liquidity ratio of S-PASS (362.37) 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.
In 2024, the interest coverage of S-PASS (-1372.6x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 47 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 124 days. Excellent situation: suppliers finance 77 days of the operating cycle (retail model). Overall, WCR represents 646 days of revenue, i.e. 7.9 M€ to permanently finance.
7 873 116 €
47 j
124 j
0 j
646 j
Based on 69 transactions of similar company sales
in 2024,
the value of S-PASS is estimated at
3 834 974 €
(range 1 802 786€ - 7 174 210€).
The price/revenue ratio is 0.66x
(in line with sector norms).
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 69 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-PASS with other companies in the same sector:
Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion
The revenue of S-PASS in 2024 is 4.4 M€.
Yes, S-PASS generated a net profit of 758 k€ in 2024.
The headquarters of S-PASS is located in SAINT-CONTEST (14280), in the department Calvados.
The tax return of S-PASS 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-PASS 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.