SIREN : 802869859
SPB is a French company founded 11 years ago, specialized in the sector Restauration traditionnelle. Based in NEUVY (41250), this company of category PME shows in 2018 a revenue of 840 k€. 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 | 2018 | 2016 |
|---|---|---|
| Revenue | 839 686 € | 442 797 € |
| Net income | 47 256 € | 45 206 € |
| EBITDA | 89 652 € | 74 166 € |
| Net margin | 5.6% | 10.2% |
In 2018, SPB achieves revenue of 840 k€. Vs 2016, growth of +90% (443 k€ -> 840 k€). After deducting consumption (345 k€), gross margin stands at 495 k€, i.e. a rate of 59%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 90 k€, representing 10.7% of revenue. Warning negative scissor effect: despite revenue change (+90%), EBITDA varies by +21%, reducing margin by 6.1 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 47 k€, i.e. 5.6% of revenue. This profit can be retained or distributed to shareholders.
839 686 €
494 573 €
89 652 €
61 218 €
47 256 €
10.6%
The debt ratio (= Financial debt / Equity x 100) stands at 256%. 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 22%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 4.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 9.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
255.902%
21.701%
9.412%
4.226
78.7%
In 2018, the debt ratio of SPB (255.90) 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 2018, the financial autonomy of SPB (21.7%) 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 2018, the repayment capacity of SPB (4.23) 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 224.46. 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 4.2x. Financial charges are adequately covered by operations.
224.464
4.244
In 2018, the liquidity ratio of SPB (224.46) 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 2018, the interest coverage of SPB (4.2x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 4 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 58 days. Excellent situation: suppliers finance 54 days of the operating cycle (retail model). Inventory turnover is 6 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 12 days of revenue, i.e. 27 k€ to permanently finance.
27 155 €
4 j
58 j
6 j
12 j
Based on 1098 transactions of similar company sales in 2018, the value of SPB is estimated at 575 171 € (range 340 070€ - 899 128€). With an EBITDA of 89 652€, the sector multiple of 7.0x is applied. The price/revenue ratio is 0.68x (in line with sector norms). 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.
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This estimate is based on the analysis of 1098 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 SPB with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration traditionnelle
The revenue of SPB in 2018 is 840 k€.
Yes, SPB generated a net profit of 47 k€ in 2018.
The headquarters of SPB is located in NEUVY (41250), in the department Loir-et-Cher.
The tax return of SPB 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).
SPB operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.