SIREN : 803994409
SPARTACUS is a French company founded 11 years ago, specialized in the sector Restauration de type rapide. Based in RIXHEIM (68170), this company of category ETI shows in 2024 a revenue of 660 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 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 660 459 € | 664 649 € | 675 097 € | 392 093 € | 658 624 € | 517 617 € | 527 457 € | 532 186 € |
| Net income | -6 214 € | -31 028 € | -19 030 € | -64 470 € | -41 418 € | -16 519 € | -8 363 € | 7 619 € |
| EBITDA | 32 429 € | 12 005 € | 35 624 € | -163 092 € | 28 699 € | 44 964 € | 53 534 € | 67 045 € |
| Net margin | -0.9% | -4.7% | -2.8% | -16.4% | -6.3% | -3.2% | -1.6% | 1.4% |
In 2024, SPARTACUS achieves revenue of 660 k€. Revenue is growing positively over 8 years (CAGR: +2.7%). Slight decline of -1% vs 2023. After deducting consumption (201 k€), gross margin stands at 459 k€, i.e. a rate of 70%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 32 k€, representing 4.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.1 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -6 k€ (-0.9% of revenue), which will impact equity.
660 459 €
459 240 €
32 429 €
12 563 €
-6 214 €
4.6%
The debt ratio (= Financial debt / Equity x 100) stands at -121%. 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 -148%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
-121.167%
-147.878%
-1.979%
-13.499
16.7%
In 2024, the debt ratio of SPARTACUS (-121.17) 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 SPARTACUS (-147.9%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SPARTACUS (-13.50) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 78.80. 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 23.9x. Operating income very largely covers interest expenses: high safety margin.
78.796
23.942
In 2024, the liquidity ratio of SPARTACUS (78.80) 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 SPARTACUS (23.9x) 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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 2 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-10 days): operations structurally generate cash. Notable WCR improvement over the period (-1769%), freeing up cash.
-18 651 €
2 j
23 j
2 j
-10 j
Based on 698 transactions of similar company sales in 2024, the value of SPARTACUS is estimated at 250 535 € (range 135 881€ - 422 927€). With an EBITDA of 32 429€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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.
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This estimate is based on the analysis of 698 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 SPARTACUS with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of SPARTACUS in 2024 is 660 k€.
SPARTACUS recorded a net loss in 2024.
The headquarters of SPARTACUS is located in RIXHEIM (68170), in the department Haut-Rhin.
The tax return of SPARTACUS 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).
SPARTACUS operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.