SP TOITURE : revenue, balance sheet and financial ratios

SP TOITURE is a French company founded 23 years ago, specialized in the sector Travaux de couverture par éléments. Based in LE PLESSIS-PATE (91220), this company of category PME shows in 2022 a revenue of 1.1 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SP TOITURE (SIREN 444540298)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C N/C 1 142 062 € 1 148 252 € 1 167 378 € 1 018 302 € 1 131 799 € 1 668 994 € 1 656 653 €
Net income 50 975 € 77 174 € 21 814 € 12 293 € 10 535 € 10 468 € -85 468 € 379 € -116 569 €
EBITDA N/C N/C 51 961 € 36 556 € 40 295 € 33 302 € -57 249 € 32 970 € -88 737 €
Net margin N/C N/C 1.9% 1.1% 0.9% 1.0% -7.6% 0.0% -7.0%

Revenue and income statement

In 2024, SP TOITURE generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

50 975 €

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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 58%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 39%. 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

57.789%

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

38.543%

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

36.2%

Solvency indicators evolution
SP TOITURE

Sector positioning

Debt ratio
57.79 2024
2022
2023
2024
Q1: 4.58
Med: 19.86
Q3: 51.33
Average

In 2024, the debt ratio of SP TOITURE (57.79) 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
38.54% 2024
2022
2023
2024
Q1: 20.37%
Med: 41.52%
Q3: 58.49%
Average +17 pts over 3 years

In 2024, the financial autonomy of SP TOITURE (38.5%) 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
1.47 years 2022
2022
Q1: 0.0 years
Med: 0.56 years
Q3: 1.9 years
Average

In 2022, the repayment capacity of SP TOITURE (1.47) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 174.34. 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

174.343

Liquidity indicators evolution
SP TOITURE

Sector positioning

Liquidity ratio
174.34 2024
2022
2023
2024
Q1: 152.67
Med: 217.71
Q3: 316.79
Average +8 pts over 3 years

In 2024, the liquidity ratio of SP TOITURE (174.34) 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
3.37x 2022
2022
Q1: 0.0x
Med: 0.55x
Q3: 2.45x
Excellent

In 2022, the interest coverage of SP TOITURE (3.4x) 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.

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

0 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
SP TOITURE

Positioning of SP TOITURE in its sector

Comparison with sector Travaux de couverture par éléments

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 51 173€ to 206 879€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
51k€ 106k€ 206k€
106 644 € Range: 51 173€ - 206 879€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Travaux de couverture par éléments)

Compare SP TOITURE with other companies in the same sector:

Voir toutes les statistiques du secteur Travaux de couverture par éléments

Frequently asked questions about SP TOITURE

What is the revenue of SP TOITURE ?

The revenue of SP TOITURE in 2022 is 1.1 M€.

Is SP TOITURE profitable?

Yes, SP TOITURE generated a net profit of 51 k€ in 2024.

Where is the headquarters of SP TOITURE ?

The headquarters of SP TOITURE is located in LE PLESSIS-PATE (91220), in the department Essonne.

Where to find the tax return of SP TOITURE ?

The tax return of SP TOITURE 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 SP TOITURE operate?

SP TOITURE operates in the sector Travaux de couverture par éléments (NAF code 43.91B). See the 'Sector positioning' section above to compare the company with its competitors.