SIREN : 807780176
SIMON - SPONY GESTION is a French company founded 11 years ago, specialized in the sector Activités des sociétés holding. Based in LUTTERBACH (68460), this company of category PME shows in 2024 a revenue of 66 k€. 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 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 66 000 € | 66 000 € | 66 201 € | 66 224 € | 66 000 € | 36 500 € | 54 305 € | 52 569 € | 53 646 € |
| Net income | 181 529 € | -12 323 € | 8 661 € | 5 042 € | 7 300 € | -6 917 € | 8 262 € | 2 912 € | 15 098 € |
| EBITDA | 2 173 € | -7 666 € | 3 260 € | 11 683 € | 11 149 € | -14 912 € | -13 812 € | 9 744 € | 26 589 € |
| Net margin | 275.0% | -18.7% | 13.1% | 7.6% | 11.1% | -19.0% | 15.2% | 5.5% | 28.1% |
In 2024, SIMON - SPONY GESTION achieves revenue of 66 k€. Revenue is growing positively over 9 years (CAGR: +2.6%). Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 66 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 2 k€, representing 3.3% of revenue. Positive scissor effect: EBITDA margin improves by +14.9 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 182 k€, i.e. 275.0% of revenue. This profit can be retained or distributed to shareholders.
66 000 €
66 000 €
2 173 €
2 173 €
181 529 €
3.3%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 275.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.993%
0.662%
275.044%
0.0
In 2024, the debt ratio of SIMON - SPONY GESTION (0.99) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SIMON - SPONY GESTION (0.7%) 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 SIMON - SPONY GESTION (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 239.80. 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 11.9x. Operating income very largely covers interest expenses: high safety margin.
239.801
11.873
In 2024, the liquidity ratio of SIMON - SPONY GESTION (239.80) 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 SIMON - SPONY GESTION (11.9x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 62 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 28 days. The gap of 34 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1059 days of revenue, i.e. 194 k€ to permanently finance. Over 2016-2024, WCR increased by +168%, requiring additional financing.
194 120 €
62 j
28 j
0 j
1059 j
Based on 54 transactions of similar company sales
in 2024,
the value of SIMON - SPONY GESTION is estimated at
69 916 €
(range 41 947€ - 294 061€).
With an EBITDA of 2 173€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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 54 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 SIMON - SPONY GESTION with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SIMON - SPONY GESTION in 2024 is 66 k€.
Yes, SIMON - SPONY GESTION generated a net profit of 182 k€ in 2024.
The headquarters of SIMON - SPONY GESTION is located in LUTTERBACH (68460), in the department Haut-Rhin.
The tax return of SIMON - SPONY GESTION 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).
SIMON - SPONY GESTION operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.