SIREN : 828594697
SP PARTICIPATIONS is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in PARIS (75016), this company of category ETI shows in 2024 a revenue of 405 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 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 404 793 € | 418 778 € | 120 000 € | 126 000 € | 132 000 € | 54 895 € | N/C | N/C |
| Net income | 160 035 € | 116 686 € | 348 063 € | 202 146 € | 738 041 € | 291 154 € | 498 916 € | 198 512 € |
| EBITDA | 255 791 € | 254 709 € | -139 714 € | -190 279 € | 99 282 € | -86 942 € | -58 678 € | -6 502 € |
| Net margin | 39.5% | 27.9% | 290.1% | 160.4% | 559.1% | 530.4% | N/C | N/C |
In 2024, SP PARTICIPATIONS achieves revenue of 405 k€. Over the period 2019-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +49.1%. Slight decline of -3% vs 2023. After deducting consumption (0 €), gross margin stands at 405 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 256 k€, representing 63.2% of revenue. Positive scissor effect: EBITDA margin improves by +2.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 160 k€, i.e. 39.5% of revenue. This profit can be retained or distributed to shareholders.
404 793 €
404 793 €
255 791 €
-113 123 €
160 035 €
63.2%
The debt ratio (= Financial debt / Equity x 100) stands at 43%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 70%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 147.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
43.109%
69.704%
147.872%
13.207
90.3%
In 2024, the debt ratio of SP PARTICIPATIONS (43.11) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SP PARTICIPATIONS (69.7%) 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 PARTICIPATIONS (13.21) ranks above the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A reduction effort could improve financial strength.
The liquidity ratio (= Current assets / Current liabilities) stands at 3572.25. 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 360.3x. Operating income very largely covers interest expenses: high safety margin.
3572.247
360.284
In 2024, the liquidity ratio of SP PARTICIPATIONS (3572.25) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of SP PARTICIPATIONS (360.3x) 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: 132 days. Excellent situation: suppliers finance 70 days of the operating cycle (retail model). Overall, WCR represents 1376 days of revenue, i.e. 1.5 M€ to permanently finance.
1 546 908 €
62 j
132 j
0 j
1376 j
Based on 54 transactions of similar company sales
in 2024,
the value of SP PARTICIPATIONS is estimated at
736 711 €
(range 178 978€ - 1 389 869€).
With an EBITDA of 255 791€, 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.
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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 SP PARTICIPATIONS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SP PARTICIPATIONS in 2024 is 405 k€.
Yes, SP PARTICIPATIONS generated a net profit of 160 k€ in 2024.
The headquarters of SP PARTICIPATIONS is located in PARIS (75016), in the department Paris.
The tax return of SP PARTICIPATIONS 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 PARTICIPATIONS 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.