SIREN : 887627909
SPARTIM is a French company founded 6 years ago, specialized in the sector Activités des marchands de biens immobiliers. Based in DOMMARTEMONT (54130), this company of category ETI shows in 2024 a revenue of 13.8 M€. 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 |
|---|---|---|
| Revenue | 13 774 219 € | 13 457 828 € |
| Net income | 172 092 € | 2 383 372 € |
| EBITDA | 3 017 070 € | 5 371 320 € |
| Net margin | 1.2% | 17.7% |
In 2024, SPARTIM achieves revenue of 13.8 M€. Vs 2023: +2%. After deducting consumption (9.8 M€), gross margin stands at 4.0 M€, i.e. a rate of 29%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 3.0 M€, representing 21.9% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -44%, reducing margin by 18.0 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 172 k€, i.e. 1.2% of revenue. This profit can be retained or distributed to shareholders.
13 774 219 €
3 951 579 €
3 017 070 €
3 006 328 €
172 092 €
21.9%
The debt ratio (= Financial debt / Equity x 100) stands at 3369%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 3%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 149.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
3368.891%
2.816%
3.136%
149.241
44.7%
In 2024, the debt ratio of SPARTIM (3368.89) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SPARTIM (2.8%) 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 SPARTIM (149.24) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 17195.59. 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 91.2x. Operating income very largely covers interest expenses: high safety margin.
17195.59
91.221
In 2024, the liquidity ratio of SPARTIM (17195.59) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.
In 2024, the interest coverage of SPARTIM (91.2x) 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: 9 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 29 days. Favorable situation: supplier credit is longer than customer credit by 20 days. Inventory turnover is 1628 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1644 days of revenue, i.e. 62.9 M€ to permanently finance.
62 883 167 €
9 j
29 j
1628 j
1644 j
Indicative estimate only : the number of comparable transactions in this sector is limited (22 transactions). This range of 6 084 006€ to 10 747 614€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 22 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 SPARTIM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des marchands de biens immobiliers
The revenue of SPARTIM in 2024 is 13.8 M€.
Yes, SPARTIM generated a net profit of 172 k€ in 2024.
The headquarters of SPARTIM is located in DOMMARTEMONT (54130), in the department Meurthe-et-Moselle.
The tax return of SPARTIM 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).
SPARTIM operates in the sector Activités des marchands de biens immobiliers (NAF code 68.10Z). See the 'Sector positioning' section above to compare the company with its competitors.