Employees: 11 (2023.0)Legal category: SCA (commandite par actions)Size: PMECreation date: 2014-07-01 (11 years)Status: ActiveBusiness sector: Edition de logiciels applicatifsLocation: PARIS (75008), Paris
SPARTED : revenue, balance sheet and financial ratios
SPARTED is a French company
founded 11 years ago,
specialized in the sector Edition de logiciels applicatifs.
Based in PARIS (75008),
this company of category PME
shows in 2020 a revenue of 1.6 M€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2024, SPARTED generates positive net income of 6 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2019-2024: 23 k€ -> 6 k€.
Net income (2024)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
5 735 €
Loading income statement...
Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
Loading data...
Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
Loading data...
Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at -60%. 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 -108%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
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
-60.473%
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
-107.972%
Asset age ratio (2024)
?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Debt ratio
62.927
6320.988
-131.268
-94.998
-73.318
-60.473
Financial autonomy
16.414
0.694
-35.443
-68.218
-75.255
-107.972
Repayment capacity
0.938
-9.412
None
None
None
None
Cash flow / Revenue
12.405%
-6.065%
None%
None%
None%
None%
Sector positioning
Debt ratio
-60.472024
2022
2023
2024
Q1: 0.0
Med: 5.29
Q3: 44.39
Excellent
In 2024, the debt ratio of SPARTED (-60.47) 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.
Financial autonomy
-107.97%2024
2022
2023
2024
Q1: 11.65%
Med: 39.77%
Q3: 62.21%
Average
In 2024, the financial autonomy of SPARTED (-108.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
Liquidity ratios
The liquidity ratio (= Current assets / Current liabilities) stands at 249.26. 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
249.259
Liquidity indicators evolution SPARTED
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2019
2020
2021
2022
2023
2024
Liquidity ratio
343.762
467.196
314.187
420.925
253.691
249.259
Interest coverage
0.393
-0.091
None
None
None
None
Sector positioning
Liquidity ratio
249.262024
2022
2023
2024
Q1: 146.39
Med: 243.79
Q3: 459.15
Good-21 pts over 3 years
In 2024, the liquidity ratio of SPARTED (249.26) 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.
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 SPARTED
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2019
2020
2021
2022
2023
2024
Operating WCR
-171 269 €
-318 446 €
0 €
0 €
0 €
0 €
Inventory turnover (days)
0
0
0
0
0
0
Customer payment term (days)
78
97
0
1000
681
0
Supplier payment term (days)
84
73
0
127
890
0
Positioning of SPARTED in its sector
Comparison with sector Edition de logiciels applicatifs
Valuation estimate
Based on 103 transactions of similar company sales
(all years),
the value of SPARTED is estimated at
6 970 €
(range 2 601€ - 23 113€).
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.
Estimated enterprise value2024
103 transactions
2k€6k€23k€
6 970 €Range: 2 601€ - 23 113€
NAF 5 all-time
Valuation method used
Net Income Multiple
5 735 €
×
1.2x
=6 971 €
Range: 2 601€ - 23 114€
Only this financial indicator is available for this company.
How is this estimate calculated?
This estimate is based on the analysis of 103 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 (Edition de logiciels applicatifs)
Compare SPARTED with other companies in the same sector:
Yes, SPARTED generated a net profit of 6 k€ in 2024.
Where is the headquarters of SPARTED ?
The headquarters of SPARTED is located in PARIS (75008), in the department Paris.
Where to find the tax return of SPARTED ?
The tax return of SPARTED 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 SPARTED operate?
SPARTED operates in the sector Edition de logiciels applicatifs (NAF code 58.29C). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
Rotate your phone to landscape mode to view the chart