SFERE ENCAISSEMENT : revenue, balance sheet and financial ratios

SFERE ENCAISSEMENT is a French company founded 13 years ago, specialized in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau . Based in LE POIRE-SUR-VIE (85170), this company of category PME shows in 2022 a revenue of 4.0 M€. 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 - SFERE ENCAISSEMENT (SIREN 789418688)
Indicator 2025 2024 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C 4 012 139 € 3 568 191 € N/C N/C N/C N/C
Net income 82 633 € 94 741 € 151 162 € 70 219 € 40 554 € 48 450 € 49 153 € 55 653 € 17 587 €
EBITDA N/C N/C N/C 14 832 € -3 825 € N/C N/C N/C N/C
Net margin N/C N/C N/C 1.8% 1.1% N/C N/C N/C N/C

Revenue and income statement

In 2025, SFERE ENCAISSEMENT generates positive net income of 83 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2017-2025: 18 k€ -> 83 k€.

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

82 633 €

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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 32%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2025) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

32.432%

Financial autonomy (2025) ?
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

19.274%

Asset age ratio (2025) ?
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

53.3%

Solvency indicators evolution
SFERE ENCAISSEMENT

Sector positioning

Debt ratio
32.43 2025
2023
2024
2025
Q1: 2.28
Med: 10.53
Q3: 34.56
Average

In 2025, the debt ratio of SFERE ENCAISSEMENT (32.43) 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
19.27% 2025
2023
2024
2025
Q1: 29.4%
Med: 43.87%
Q3: 61.93%
Watch

In 2025, the financial autonomy of SFERE ENCAISSEMENT (19.3%) ranks in the bottom 25% of the sector. This ratio represents the share of equity in total financing. Low autonomy may limit investment capacity and increase vulnerability.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 181.14. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

181.136

Liquidity indicators evolution
SFERE ENCAISSEMENT

Sector positioning

Liquidity ratio
181.14 2025
2023
2024
2025
Q1: 154.63
Med: 210.63
Q3: 298.4
Average

In 2025, the liquidity ratio of SFERE ENCAISSEMENT (181.14) 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.

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 (2025) ?
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 (2025) ?
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 (2025) ?
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 (2025) ?
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
SFERE ENCAISSEMENT

Positioning of SFERE ENCAISSEMENT in its sector

Comparison with sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Valuation estimate

Based on 73 transactions of similar company sales (all years), the value of SFERE ENCAISSEMENT is estimated at 95 542 € (range 75 804€ - 234 063€). 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 2025
73 tx
75k€ 95k€ 234k€
95 542 € Range: 75 804€ - 234 063€
NAF 5 all-time

Valuation method used

Net Income Multiple
82 633 € × 1.2x = 95 542 €
Range: 75 805€ - 234 064€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 73 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 (Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau )

Compare SFERE ENCAISSEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau

Frequently asked questions about SFERE ENCAISSEMENT

What is the revenue of SFERE ENCAISSEMENT ?

The revenue of SFERE ENCAISSEMENT in 2022 is 4.0 M€.

Is SFERE ENCAISSEMENT profitable?

Yes, SFERE ENCAISSEMENT generated a net profit of 83 k€ in 2025.

Where is the headquarters of SFERE ENCAISSEMENT ?

The headquarters of SFERE ENCAISSEMENT is located in LE POIRE-SUR-VIE (85170), in the department Vendee.

Where to find the tax return of SFERE ENCAISSEMENT ?

The tax return of SFERE ENCAISSEMENT 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 SFERE ENCAISSEMENT operate?

SFERE ENCAISSEMENT operates in the sector Commerce de gros (commerce interentreprises) d'autres machines et équipements de bureau (NAF code 46.66Z). See the 'Sector positioning' section above to compare the company with its competitors.