SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC : revenue, balance sheet and financial ratios

SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC is a French company founded 29 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in AUBIGNE-RACAN (72800), this company of category PME shows in 2020 a revenue of 2 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

Financial history - SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC (SIREN 408202414)
Indicator 2024 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 983 € 104 648 € 107 091 € 187 989 € 115 072 €
Net income -1 423 € -1 657 € 236 710 € 3 404 € -4 746 038 € -452 417 € -448 893 € -35 825 €
EBITDA -1 423 € -1 581 € -7 153 € -2 007 € 45 237 € -9 365 € 23 291 € 34 995 €
Net margin N/C N/C N/C 171.7% -4535.2% -422.5% -238.8% -31.1%

Revenue and income statement

In 2024, SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC records a net loss of 1 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2024) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 423 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-1 423 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-1 423 €

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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 188%. 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 35%. The balance between equity and debt is satisfactory.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

188.189%

Financial autonomy (2024) ?
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

34.561%

Repayment capacity (2024) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

-110.258

Solvency indicators evolution
SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC

Sector positioning

Debt ratio
188.19 2024
2021
2022
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of SOCIETE DE PARTICIPATION ... (188.19) 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
34.56% 2024
2021
2022
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of SOCIETE DE PARTICIPATION ... (34.6%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-110.26 years 2024
2021
2022
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent

In 2024, the repayment capacity of SOCIETE DE PARTICIPATION ... (-110.26) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 25128.02. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2024) ?
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

25128.021

Interest coverage (2024) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC

Sector positioning

Liquidity ratio
25128.02 2024
2021
2022
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Excellent

In 2024, the liquidity ratio of SOCIETE DE PARTICIPATION ... (25128.02) 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.

Interest coverage
0.0x 2024
2021
2022
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Excellent +26 pts over 3 years

In 2024, the interest coverage of SOCIETE DE PARTICIPATION ... (0.0x) 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) and payment terms

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: 202 days. Excellent situation: suppliers finance 202 days of the operating cycle (retail model).

Operating WCR (2024) ?
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 (2024) ?
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 (2024) ?
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

202 j

Inventory turnover (2024) ?
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
SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC

Positioning of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC in its sector

Comparison with sector Fonds de placement et entités financières similaires

Similar companies (Fonds de placement et entités financières similaires)

Compare SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC

What is the revenue of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC ?

The revenue of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC in 2020 is 2 k€.

Is SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC profitable?

SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC recorded a net loss in 2024.

Where is the headquarters of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC ?

The headquarters of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC is located in AUBIGNE-RACAN (72800), in the department Sarthe.

Where to find the tax return of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC ?

The tax return of SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC 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 SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC operate?

SOCIETE DE PARTICIPATION EN MOBILIER DE COLLECTIVITES - SPMC operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.