SPAS, PISCINES & ABRIS 63 : revenue, balance sheet and financial ratios

SPAS, PISCINES & ABRIS 63 is a French company founded 10 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in LEMPDES (63370), this company of category PME shows in 2019 a revenue of 44 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPAS, PISCINES & ABRIS 63 (SIREN 812962959)
Indicator 2023 2022 2021 2020 2019 2018 2017
Revenue N/C N/C N/C N/C 44 311 € 105 062 € 174 824 €
Net income -385 € -819 € -928 € -3 363 € 4 525 € 3 338 € 3 973 €
EBITDA -385 € -819 € -911 € -3 227 € 5 588 € 6 406 € 6 156 €
Net margin N/C N/C N/C N/C 10.2% 3.2% 2.3%

Revenue and income statement

In 2023, SPAS, PISCINES & ABRIS 63 records a net loss of 385 €. This deficit will reduce equity on the balance sheet.

EBITDA (2023) ?
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

-385 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-385 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-385 €

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 84%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.0%

Financial autonomy (2023) ?
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

83.973%

Repayment capacity (2023) ?
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

0.0

Solvency indicators evolution
SPAS, PISCINES & ABRIS 63

Sector positioning

Debt ratio
0.0 2023
2021
2022
2023
Q1: 12.05
Med: 38.78
Q3: 91.02
Excellent

In 2023, the debt ratio of SPAS, PISCINES & ABRIS 63 (0.00) 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
83.97% 2023
2021
2022
2023
Q1: 28.46%
Med: 47.41%
Q3: 62.06%
Excellent

In 2023, the financial autonomy of SPAS, PISCINES & ABRIS 63 (84.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.

Repayment capacity
0.0 years 2023
2021
2022
2023
Q1: 0.12 years
Med: 1.53 years
Q3: 4.29 years
Excellent

In 2023, the repayment capacity of SPAS, PISCINES & ABRIS 63 (0.00) 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 623.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

623.929

Interest coverage (2023) ?
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

0.0

Liquidity indicators evolution
SPAS, PISCINES & ABRIS 63

Sector positioning

Liquidity ratio
623.93 2023
2021
2022
2023
Q1: 187.15
Med: 273.77
Q3: 394.4
Excellent

In 2023, the liquidity ratio of SPAS, PISCINES & ABRIS 63 (623.93) 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.

Interest coverage
0.0x 2023
2021
2022
2023
Q1: 0.14x
Med: 2.84x
Q3: 9.35x
Average

In 2023, the interest coverage of SPAS, PISCINES & ABRIS 63 (0.0x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 1527 days. Excellent situation: suppliers finance 1527 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

1527 j

Inventory turnover (2023) ?
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
SPAS, PISCINES & ABRIS 63

Positioning of SPAS, PISCINES & ABRIS 63 in its sector

Comparison with sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Similar companies (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare SPAS, PISCINES & ABRIS 63 with other companies in the same sector:

Voir toutes les statistiques du secteur Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus)

Frequently asked questions about SPAS, PISCINES & ABRIS 63

What is the revenue of SPAS, PISCINES & ABRIS 63 ?

The revenue of SPAS, PISCINES & ABRIS 63 in 2019 is 44 k€.

Is SPAS, PISCINES & ABRIS 63 profitable?

SPAS, PISCINES & ABRIS 63 recorded a net loss in 2023.

Where is the headquarters of SPAS, PISCINES & ABRIS 63 ?

The headquarters of SPAS, PISCINES & ABRIS 63 is located in LEMPDES (63370), in the department Puy-de-Dome.

Where to find the tax return of SPAS, PISCINES & ABRIS 63 ?

The tax return of SPAS, PISCINES & ABRIS 63 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 SPAS, PISCINES & ABRIS 63 operate?

SPAS, PISCINES & ABRIS 63 operates in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus) (NAF code 47.52B). See the 'Sector positioning' section above to compare the company with its competitors.