SPARTE : revenue, balance sheet and financial ratios

SPARTE is a French company founded 34 years ago, specialized in the sector Autres travaux spécialisés de construction. Based in TOULOUSE (31400), this company of category PME shows in 2023 a revenue of 894 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

Financial history - SPARTE (SIREN 382552750)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue N/C 893 574 € N/C 1 061 400 € 809 762 € 835 179 € 636 809 € 734 318 € N/C
Net income 722 € -44 768 € -61 381 € 18 731 € 60 536 € 60 326 € -5 728 € 50 987 € 24 112 €
EBITDA N/C -32 973 € N/C 13 966 € 67 475 € 62 869 € -4 372 € 86 739 € N/C
Net margin N/C -5.0% N/C 1.8% 7.5% 7.2% -0.9% 6.9% N/C

Revenue and income statement

In 2024, SPARTE generates positive net income of 722 €. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 24 k€ -> 722 €.

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

722 €

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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 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 22%. 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

73.425%

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

21.531%

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

14.2%

Solvency indicators evolution
SPARTE

Sector positioning

Debt ratio
73.42 2024
2022
2023
2024
Q1: 3.39
Med: 18.59
Q3: 55.68
Watch

In 2024, the debt ratio of SPARTE (73.42) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
21.53% 2024
2022
2023
2024
Q1: 18.09%
Med: 38.63%
Q3: 59.74%
Average -13 pts over 3 years

In 2024, the financial autonomy of SPARTE (21.5%) 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
-1.09 years 2023
2023
Q1: 0.0 years
Med: 0.35 years
Q3: 1.67 years
Excellent

In 2023, the repayment capacity of SPARTE (-1.09) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 74.13. 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

74.13

Liquidity indicators evolution
SPARTE

Sector positioning

Liquidity ratio
74.13 2024
2022
2023
2024
Q1: 147.2
Med: 218.63
Q3: 322.5
Watch -8 pts over 3 years

In 2024, the liquidity ratio of SPARTE (74.13) 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
-17.48x 2023
2023
Q1: 0.0x
Med: 0.45x
Q3: 2.71x
Average

In 2023, the interest coverage of SPARTE (-17.5x) 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.

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
SPARTE

Positioning of SPARTE in its sector

Comparison with sector Autres travaux spécialisés de construction

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 1 859€ to 6 156€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
1k€ 3k€ 6k€
3 377 € Range: 1 859€ - 6 156€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 25 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 (Autres travaux spécialisés de construction)

Compare SPARTE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres travaux spécialisés de construction

Frequently asked questions about SPARTE

What is the revenue of SPARTE ?

The revenue of SPARTE in 2023 is 894 k€.

Is SPARTE profitable?

Yes, SPARTE generated a net profit of 722€ in 2024.

Where is the headquarters of SPARTE ?

The headquarters of SPARTE is located in TOULOUSE (31400), in the department Haute-Garonne.

Where to find the tax return of SPARTE ?

The tax return of SPARTE 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 SPARTE operate?

SPARTE operates in the sector Autres travaux spécialisés de construction (NAF code 43.99D). See the 'Sector positioning' section above to compare the company with its competitors.