SPACIOTEMPO : revenue, balance sheet and financial ratios

SPACIOTEMPO is a French company founded 35 years ago, specialized in the sector Fabrication de structures métalliques et de parties de structures. Based in FLIXECOURT (80420), this company of category ETI shows in 2024 a revenue of 46.9 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 - SPACIOTEMPO (SIREN 380344226)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 46 936 678 € 45 985 255 € 42 934 329 € 37 252 960 € 34 008 737 € 39 118 243 € 34 829 944 € 33 340 140 € 32 039 199 €
Net income 4 109 993 € 1 766 897 € 3 612 847 € 3 898 251 € 3 007 246 € 3 831 959 € 3 428 907 € 3 402 125 € 3 347 550 €
EBITDA 10 435 789 € 8 468 939 € 10 731 834 € 9 758 784 € 8 387 750 € 9 684 718 € 8 570 348 € 8 868 702 € 7 551 734 €
Net margin 8.8% 3.8% 8.4% 10.5% 8.8% 9.8% 9.8% 10.2% 10.4%

Revenue and income statement

In 2024, SPACIOTEMPO achieves revenue of 46.9 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023: +2%. After deducting consumption (14.7 M€), gross margin stands at 32.3 M€, i.e. a rate of 69%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10.4 M€, representing 22.2% of revenue. Positive scissor effect: EBITDA margin improves by +3.8 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 4.1 M€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.

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

46 936 678 €

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

32 258 763 €

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

10 435 789 €

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

4 956 288 €

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

4 109 993 €

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

22.2%

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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 53%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 44%. 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 1.3 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 19.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

52.823%

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

44.337%

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

18.987%

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

1.295

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

43.2%

Solvency indicators evolution
SPACIOTEMPO

Sector positioning

Debt ratio
52.82 2024
2022
2023
2024
Q1: 6.02
Med: 21.48
Q3: 63.73
Average -6 pts over 3 years

In 2024, the debt ratio of SPACIOTEMPO (52.82) 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
44.34% 2024
2022
2023
2024
Q1: 26.51%
Med: 45.66%
Q3: 61.6%
Average +9 pts over 3 years

In 2024, the financial autonomy of SPACIOTEMPO (44.3%) 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
1.29 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.73 years
Q3: 2.18 years
Average -12 pts over 3 years

In 2024, the repayment capacity of SPACIOTEMPO (1.29) 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 116.85. 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 6.3x. 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

116.849

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

6.291

Liquidity indicators evolution
SPACIOTEMPO

Sector positioning

Liquidity ratio
116.85 2024
2022
2023
2024
Q1: 167.49
Med: 240.93
Q3: 341.44
Watch -16 pts over 3 years

In 2024, the liquidity ratio of SPACIOTEMPO (116.85) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Interest coverage
6.29x 2024
2022
2023
2024
Q1: 0.0x
Med: 1.53x
Q3: 6.1x
Excellent +6 pts over 3 years

In 2024, the interest coverage of SPACIOTEMPO (6.3x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 84 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The company must finance 5 days of gap between collections and payments. Inventory turnover is 23 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 69 days of revenue, i.e. 9.0 M€ to permanently finance.

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

8 975 701 €

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

84 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

79 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

23 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

69 j

WCR and payment terms evolution
SPACIOTEMPO

Positioning of SPACIOTEMPO in its sector

Comparison with sector Fabrication de structures métalliques et de parties de structures

Valuation estimate

Based on 56 transactions of similar company sales (all years), the value of SPACIOTEMPO is estimated at 8 797 162 € (range 5 574 584€ - 20 549 714€). With an EBITDA of 10 435 789€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.13x (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.
Medium reliability: estimate to be confirmed with in-depth analysis.

Estimated enterprise value 2024
56 tx
5574k€ 8797k€ 20549k€
8 797 162 € Range: 5 574 584€ - 20 549 714€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
10 435 789 € × 1.0x
Estimation 10 820 459 €
6 947 568€ - 24 975 920€
Revenue Multiple 30%
46 936 678 € × 0.13x
Estimation 6 042 100 €
3 187 571€ - 7 671 423€
Net Income Multiple 20%
4 109 993 € × 1.9x
Estimation 7 871 514 €
5 722 644€ - 28 801 637€
How is this estimate calculated?

This estimate is based on the analysis of 56 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 (Fabrication de structures métalliques et de parties de structures)

Compare SPACIOTEMPO with other companies in the same sector:

Voir toutes les statistiques du secteur Fabrication de structures métalliques et de parties de structures

Frequently asked questions about SPACIOTEMPO

What is the revenue of SPACIOTEMPO ?

The revenue of SPACIOTEMPO in 2024 is 46.9 M€.

Is SPACIOTEMPO profitable?

Yes, SPACIOTEMPO generated a net profit of 4.1 M€ in 2024.

Where is the headquarters of SPACIOTEMPO ?

The headquarters of SPACIOTEMPO is located in FLIXECOURT (80420), in the department Somme.

Where to find the tax return of SPACIOTEMPO ?

The tax return of SPACIOTEMPO 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 SPACIOTEMPO operate?

SPACIOTEMPO operates in the sector Fabrication de structures métalliques et de parties de structures (NAF code 25.11Z). See the 'Sector positioning' section above to compare the company with its competitors.