Le dernier exercice comptable publié pour cette entreprise remonte à 2023. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

SPAV : revenue, balance sheet and financial ratios

SPAV is a French company founded 6 years ago, specialized in the sector Enregistrement sonore et édition musicale . Based in PARIS (75008), this company of category PME shows in 2023 a revenue of 3.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-08-08

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

Synthèse

Santé financière : Fragile

Signal structurel : capitaux propres négatifs.

In summary, SPAV is currently loss-making, which weighs on its accounts. Its financial structure is severely weakened: equity is negative.

Financial history - SPAV (SIREN 887749521)
Indicator 2024 2023 2022 2021
Revenue N/C 3 917 009 € 6 219 129 € 1 084 747 €
Net income -1 811 230 € -80 809 € -523 799 € -474 583 €
EBITDA N/C 750 765 € 1 032 657 € -449 923 €
Net margin N/C -2.1% -8.4% -43.8%

Revenue and income statement

In 2024, SPAV records a net loss of 1.8 M€. This deficit will reduce equity on the balance sheet.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

3 917 009 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

3 915 969 €

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

750 765 €

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

2 312 €

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

-80 809 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

18.5%

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

Warning: the company shows negative equity (accumulated losses exceed its capital). This is a major financial weakness which makes debt and autonomy ratios non-meaningful. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 5.1 years of cash flow to repay all financial debt. Cash flow represents 8.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This ratio is slightly less favorable than the sector median (11.2%).

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

Non significatif

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

Non significatif

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

8.36%

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

5.13

Asset age ratio (2023) ?
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

36.5%

Solvency indicators evolution
SPAV

Sector positioning

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 1.34. This ratio is less favorable than the sector median (2.2) and warrants attention. The interest coverage ratio (= EBIT / Interest expenses) is 11.1x. Operating income very largely covers interest expenses: high safety margin.

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

1.34

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

11.07

Liquidity indicators evolution
SPAV

Sector positioning

Liquidity ratio
0.57 2024
Q1: 1.06
Med: 2.21
Q3: 5.31
Watch -10 pts over 3 years

In 2024, the liquidity ratio of SPAV (0.57) 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.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. WCR is negative (-13 days): operations structurally generate cash. Between 2021 and 2023, WCR improved by 89 days of revenue, freeing up cash.

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

-144 851 €

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

3 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

17 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 in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-13 j

WCR and payment terms evolution
SPAV

Positioning of SPAV in its sector

Comparison with sector Enregistrement sonore et édition musicale

Similar companies (Enregistrement sonore et édition musicale )

Compare SPAV with other companies in the same sector:

Voir toutes les statistiques du secteur Enregistrement sonore et édition musicale

Top companies in Enregistrement sonore et édition musicale

Largest companies by revenue in the sector Enregistrement sonore et édition musicale :

Top companies in Paris

Largest companies by revenue in the department Paris:

Voir le classement complet du département Paris

Frequently asked questions about SPAV

What is the revenue of SPAV ?

The revenue of SPAV in 2023 is 3.9 M€.

Is SPAV profitable?

SPAV recorded a net loss in 2024.

Where is the headquarters of SPAV ?

The headquarters of SPAV is located in PARIS (75008), in the department Paris.

Where to find the tax return of SPAV ?

The tax return of SPAV 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 SPAV operate?

SPAV operates in the sector Enregistrement sonore et édition musicale (NAF code 59.20Z). See the 'Sector positioning' section above to compare the company with its competitors.