SPAS PISCINES ROANNE : revenue, balance sheet and financial ratios

SPAS PISCINES ROANNE is a French company founded 6 years ago, specialized in the sector Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus). Based in MABLY (42300), this company of category PME shows in 2021 a revenue of 1.5 M€. 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 ROANNE (SIREN 879872208)
Indicator 2024 2023 2022 2021 2020
Revenue N/C N/C N/C 1 539 316 € 768 899 €
Net income 118 285 € 62 262 € 161 979 € 160 352 € 83 675 €
EBITDA N/C N/C N/C 274 713 € 146 195 €
Net margin N/C N/C N/C 10.4% 10.9%

Revenue and income statement

In 2024, SPAS PISCINES ROANNE generates positive net income of 118 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 84 k€ -> 118 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

118 285 €

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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 49%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

48.752%

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

51.73%

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

40.5%

Solvency indicators evolution
SPAS PISCINES ROANNE

Sector positioning

Debt ratio
48.75 2024
2022
2023
2024
Q1: 9.73
Med: 33.55
Q3: 86.15
Average -14 pts over 3 years

In 2024, the debt ratio of SPAS PISCINES ROANNE (48.75) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
51.73% 2024
2022
2023
2024
Q1: 31.32%
Med: 49.55%
Q3: 64.0%
Good +13 pts over 3 years

In 2024, the financial autonomy of SPAS PISCINES ROANNE (51.7%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 375.64. 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

375.637

Liquidity indicators evolution
SPAS PISCINES ROANNE

Sector positioning

Liquidity ratio
375.64 2024
2022
2023
2024
Q1: 192.44
Med: 280.1
Q3: 411.12
Good +8 pts over 3 years

In 2024, the liquidity ratio of SPAS PISCINES ROANNE (375.64) 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
SPAS PISCINES ROANNE

Positioning of SPAS PISCINES ROANNE in its sector

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

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (30 transactions). This range of 259 879€ to 1 378 373€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
259k€ 676k€ 1378k€
676 978 € Range: 259 879€ - 1 378 373€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 30 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 (Commerce de détail de quincaillerie, peintures et verres en grandes surfaces (400 m2et plus))

Compare SPAS PISCINES ROANNE 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 ROANNE

What is the revenue of SPAS PISCINES ROANNE ?

The revenue of SPAS PISCINES ROANNE in 2021 is 1.5 M€.

Is SPAS PISCINES ROANNE profitable?

Yes, SPAS PISCINES ROANNE generated a net profit of 118 k€ in 2024.

Where is the headquarters of SPAS PISCINES ROANNE ?

The headquarters of SPAS PISCINES ROANNE is located in MABLY (42300), in the department Loire.

Where to find the tax return of SPAS PISCINES ROANNE ?

The tax return of SPAS PISCINES ROANNE 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 ROANNE operate?

SPAS PISCINES ROANNE 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.