SIREN : 379999477
SP DEFENSE is a French company founded 35 years ago, specialized in the sector Autres activités manufacturières n.c.a. . Based in VILLEPINTE (93420), this company of category ETI shows in 2024 a revenue of 18.0 M€. 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 | 18 005 155 € | 16 643 627 € | 12 397 231 € | 9 608 844 € | 10 004 232 € | 8 199 325 € | 4 274 338 € | 8 639 487 € | 8 280 291 € |
| Net income | 3 089 456 € | 3 349 710 € | 2 736 765 € | 1 217 489 € | 1 902 710 € | 1 150 258 € | -681 276 € | 725 178 € | 696 246 € |
| EBITDA | 3 887 351 € | 3 935 582 € | 3 826 048 € | 1 774 214 € | 2 916 690 € | 1 505 643 € | -579 540 € | 1 519 382 € | 1 252 855 € |
| Net margin | 17.2% | 20.1% | 22.1% | 12.7% | 19.0% | 14.0% | -15.9% | 8.4% | 8.4% |
In 2024, SP DEFENSE achieves revenue of 18.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.2%. Vs 2023: +8%. After deducting consumption (3.9 M€), gross margin stands at 14.1 M€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.9 M€, representing 21.6% of revenue. Warning negative scissor effect: despite revenue change (+8%), EBITDA varies by -1%, reducing margin by 2.1 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 3.1 M€, i.e. 17.2% of revenue. This profit can be retained or distributed to shareholders.
18 005 155 €
14 122 298 €
3 887 351 €
3 718 629 €
3 089 456 €
21.6%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 47%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Cash flow represents 19.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.0%
47.135%
19.078%
0.0
43.3%
In 2024, the debt ratio of SP DEFENSE (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SP DEFENSE (47.1%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.
In 2024, the repayment capacity of SP DEFENSE (0.00) 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 183.59. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
183.591
0.0
In 2024, the liquidity ratio of SP DEFENSE (183.59) 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 SP DEFENSE (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 301 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 70 days. The gap of 231 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 86 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 144 days of revenue, i.e. 7.2 M€ to permanently finance. Over 2016-2024, WCR increased by +98%, requiring additional financing.
7 185 857 €
301 j
70 j
86 j
144 j
Based on 101 transactions of similar company sales (all years), the value of SP DEFENSE is estimated at 7 929 183 € (range 2 457 249€ - 14 946 696€). With an EBITDA of 3 887 351€, the sector multiple of 2.5x is applied. The price/revenue ratio is 0.24x (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.
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This estimate is based on the analysis of 101 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 SP DEFENSE with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités manufacturières n.c.a.
The revenue of SP DEFENSE in 2024 is 18.0 M€.
Yes, SP DEFENSE generated a net profit of 3.1 M€ in 2024.
The headquarters of SP DEFENSE is located in VILLEPINTE (93420), in the department Seine-Saint-Denis.
The tax return of SP DEFENSE 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).
SP DEFENSE operates in the sector Autres activités manufacturières n.c.a. (NAF code 32.99Z). See the 'Sector positioning' section above to compare the company with its competitors.