SOCIETE SPIRIPONTAINE DE DISTRIBUTION : revenue, balance sheet and financial ratios

SOCIETE SPIRIPONTAINE DE DISTRIBUTION is a French company founded 48 years ago, specialized in the sector Supermarchés. Based in PONT-SAINT-ESPRIT (30130), this company of category PME shows in 2024 a revenue of 14.5 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-25

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SOCIETE SPIRIPONTAINE DE DISTRIBUTION (SIREN 312163009)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue 14 531 579 € 13 846 181 € 13 003 492 € 12 537 588 € 12 253 015 € 10 581 706 € 10 101 853 €
Net income -78 649 € 65 217 € 582 942 € 262 107 € 291 913 € 113 806 € 333 322 €
EBITDA 73 857 € 155 982 € 920 466 € 472 100 € 454 679 € 139 504 € 370 342 €
Net margin -0.5% 0.5% 4.5% 2.1% 2.4% 1.1% 3.3%

Revenue and income statement

In 2024, SOCIETE SPIRIPONTAINE DE DISTRIBUTION achieves revenue of 14.5 M€. Revenue is growing positively over 7 years (CAGR: +4.6%). Vs 2023: +5%. After deducting consumption (11.5 M€), gross margin stands at 3.0 M€, i.e. a rate of 21%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 74 k€, representing 0.5% of revenue. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -79 k€ (-0.5% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

14 531 579 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 009 946 €

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

73 857 €

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

-173 293 €

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

-78 649 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

0.5%

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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 861%. 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 7%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 17.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 1.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

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

860.749%

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

7.204%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

1.076%

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

17.82

Asset age ratio (2024) ?
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

83.7%

Solvency indicators evolution
SOCIETE SPIRIPONTAINE DE DISTRIBUTION

Sector positioning

Debt ratio
860.75 2024
2020
2023
2024
Q1: 1.08
Med: 38.44
Q3: 110.68
Watch +10 pts over 3 years

In 2024, the debt ratio of SOCIETE SPIRIPONTAINE DE ... (860.75) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
7.2% 2024
2020
2023
2024
Q1: 14.11%
Med: 31.97%
Q3: 48.09%
Average -50 pts over 3 years

In 2024, the financial autonomy of SOCIETE SPIRIPONTAINE DE ... (7.2%) 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
17.82 years 2024
2020
2023
2024
Q1: 0.0 years
Med: 0.94 years
Q3: 3.03 years
Watch +6 pts over 3 years

In 2024, the repayment capacity of SOCIETE SPIRIPONTAINE DE ... (17.82) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 127.32. 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 136.9x. Operating income very largely covers interest expenses: high safety margin.

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

127.318

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

136.92

Liquidity indicators evolution
SOCIETE SPIRIPONTAINE DE DISTRIBUTION

Sector positioning

Liquidity ratio
127.32 2024
2020
2023
2024
Q1: 106.0
Med: 141.72
Q3: 201.57
Average -35 pts over 3 years

In 2024, the liquidity ratio of SOCIETE SPIRIPONTAINE DE ... (127.32) 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.

Interest coverage
136.92x 2024
2020
2023
2024
Q1: 0.0x
Med: 1.64x
Q3: 7.03x
Excellent +16 pts over 3 years

In 2024, the interest coverage of SOCIETE SPIRIPONTAINE DE ... (136.9x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 30 days. Favorable situation: supplier credit is longer than customer credit by 29 days. Inventory turnover is 26 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 35 days of revenue, i.e. 1.4 M€ to permanently finance. Over 2016-2024, WCR increased by +64%, requiring additional financing.

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

1 418 137 €

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

1 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

30 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

26 j

WCR in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

35 j

WCR and payment terms evolution
SOCIETE SPIRIPONTAINE DE DISTRIBUTION

Positioning of SOCIETE SPIRIPONTAINE DE DISTRIBUTION in its sector

Comparison with sector Supermarchés

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SOCIETE SPIRIPONTAINE DE DISTRIBUTION is estimated at 1 471 139 € (range 757 271€ - 2 765 863€). With an EBITDA of 73 857€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.23x (conservative valuation). 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.

Estimated enterprise value 2024
551 transactions
757k€ 1471k€ 2765k€
1 471 139 € Range: 757 271€ - 2 765 863€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
73 857 € × 4.7x
Estimation 349 191 €
121 697€ - 743 776€
Revenue Multiple 30%
14 531 579 € × 0.23x
Estimation 3 341 054 €
1 816 561€ - 6 136 009€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supermarchés)

Compare SOCIETE SPIRIPONTAINE DE DISTRIBUTION with other companies in the same sector:

Voir toutes les statistiques du secteur Supermarchés

Frequently asked questions about SOCIETE SPIRIPONTAINE DE DISTRIBUTION

What is the revenue of SOCIETE SPIRIPONTAINE DE DISTRIBUTION ?

The revenue of SOCIETE SPIRIPONTAINE DE DISTRIBUTION in 2024 is 14.5 M€.

Is SOCIETE SPIRIPONTAINE DE DISTRIBUTION profitable?

SOCIETE SPIRIPONTAINE DE DISTRIBUTION recorded a net loss in 2024.

Where is the headquarters of SOCIETE SPIRIPONTAINE DE DISTRIBUTION ?

The headquarters of SOCIETE SPIRIPONTAINE DE DISTRIBUTION is located in PONT-SAINT-ESPRIT (30130), in the department Gard.

Where to find the tax return of SOCIETE SPIRIPONTAINE DE DISTRIBUTION ?

The tax return of SOCIETE SPIRIPONTAINE DE DISTRIBUTION 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 SPIRIPONTAINE DE DISTRIBUTION operate?

SOCIETE SPIRIPONTAINE DE DISTRIBUTION operates in the sector Supermarchés (NAF code 47.11D). See the 'Sector positioning' section above to compare the company with its competitors.