Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPART : revenue, balance sheet and financial ratios

SPART is a French company founded 13 years ago, specialized in the sector Gestion de fonds. Based in MOUVAUX (59420), this company of category PME shows in 2019 a net income positive of 28 k€. 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 - SPART (SIREN 790400378)
Indicator 2019
Revenue N/C
Net income 27 776 €
EBITDA -7 563 €
Net margin N/C

Revenue and income statement

In 2019, SPART generates positive net income of 28 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2019) ?
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

-7 563 €

EBIT (2019) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-7 563 €

Net income (2019) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

27 776 €

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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 4%. 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 4%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

Debt ratio (2019) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

3.949%

Financial autonomy (2019) ?
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

3.628%

Repayment capacity (2019) ?
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

1.577

Solvency indicators evolution
SPART

Sector positioning

Debt ratio
3.95 2019
2019
Q1: 0.01
Med: 14.09
Q3: 115.95
Good

In 2019, the debt ratio of SPART (3.95) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
3.63% 2019
2019
Q1: 13.5%
Med: 53.04%
Q3: 87.88%
Average

In 2019, the financial autonomy of SPART (3.6%) 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
1.58 years 2019
2019
Q1: -0.13 years
Med: 0.0 years
Q3: 3.38 years
Average

In 2019, the repayment capacity of SPART (1.58) 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 449.42. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2019) ?
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

449.418

Interest coverage (2019) ?
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

-29.684

Liquidity indicators evolution
SPART

Sector positioning

Liquidity ratio
449.42 2019
2019
Q1: 99.47
Med: 355.82
Q3: 1949.83
Good

In 2019, the liquidity ratio of SPART (449.42) 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.

Interest coverage
-29.68x 2019
2019
Q1: -44.24x
Med: 0.0x
Q3: 0.0x
Average

In 2019, the interest coverage of SPART (-29.7x) 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.

Positioning of SPART in its sector

Comparison with sector Gestion de fonds

Valuation estimate

Based on 61 transactions of similar company sales in 2019, the value of SPART is estimated at 265 970 € (range 130 202€ - 467 117€). 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 2019
61 tx
130k€ 265k€ 467k€
265 970 € Range: 130 202€ - 467 117€
NAF 5 année 2019

Valuation method used

Net Income Multiple
27 776 € × 9.6x = 265 971 €
Range: 130 202€ - 467 118€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 61 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 (Gestion de fonds)

Compare SPART with other companies in the same sector:

Frequently asked questions about SPART

What is the revenue of SPART ?

The revenue of SPART is not publicly disclosed (confidential accounts filed with INPI).

Is SPART profitable?

Yes, SPART generated a net profit of 28 k€ in 2019.

Where is the headquarters of SPART ?

The headquarters of SPART is located in MOUVAUX (59420), in the department Nord.

Where to find the tax return of SPART ?

The tax return of SPART 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 SPART operate?

SPART operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.