SIREN : 352643076
SARL LE SPART is a French company founded 37 years ago, specialized in the sector Débits de boissons. Based in STRASBOURG (67000), this company of category PME shows in 2023 a revenue of 540 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 540 444 € | 536 599 € | 185 678 € | 360 879 € | 368 117 € | 300 699 € | 298 409 € |
| Net income | 160 078 € | 120 724 € | 101 812 € | 84 914 € | 69 271 € | 54 910 € | 40 579 € |
| EBITDA | 239 755 € | 188 420 € | 126 816 € | 138 576 € | 116 490 € | 85 147 € | 71 295 € |
| Net margin | 29.6% | 22.5% | 54.8% | 23.5% | 18.8% | 18.3% | 13.6% |
In 2023, SARL LE SPART achieves revenue of 540 k€. Over the period 2017-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +10.4%. Vs 2022: +1%. After deducting consumption (119 k€), gross margin stands at 421 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 240 k€, representing 44.4% of revenue. Positive scissor effect: EBITDA margin improves by +9.2 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 160 k€, i.e. 29.6% of revenue. This profit can be retained or distributed to shareholders.
540 444 €
421 158 €
239 755 €
211 147 €
160 078 €
44.4%
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 68%. 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 0.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 31.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15.707%
67.661%
31.581%
0.21
37.6%
In 2023, the debt ratio of SARL LE SPART (15.71) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of SARL LE SPART (67.7%) 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.
In 2023, the repayment capacity of SARL LE SPART (0.21) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 367.90. 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 2.3x. Financial charges are adequately covered by operations.
367.901
2.347
In 2023, the liquidity ratio of SARL LE SPART (367.90) 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.
In 2023, the interest coverage of SARL LE SPART (2.4x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 38 days. Excellent situation: suppliers finance 38 days of the operating cycle (retail model). Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 51 days of revenue, i.e. 77 k€ to permanently finance. Over 2017-2023, WCR increased by +458%, requiring additional financing.
77 197 €
0 j
38 j
8 j
51 j
Based on 123 transactions of similar company sales in 2023, the value of SARL LE SPART is estimated at 1 092 901 € (range 649 240€ - 1 780 716€). With an EBITDA of 239 755€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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.
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This estimate is based on the analysis of 123 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 SARL LE SPART with other companies in the same sector:
The revenue of SARL LE SPART in 2023 is 540 k€.
Yes, SARL LE SPART generated a net profit of 160 k€ in 2023.
The headquarters of SARL LE SPART is located in STRASBOURG (67000), in the department Bas-Rhin.
The tax return of SARL LE SPART 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).
SARL LE SPART operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.