SIREN : 833669682
SPBA is a French company founded 8 years ago, specialized in the sector Activités des sociétés holding. Based in OLORON-SAINTE-MARIE (64400), this company of category PME shows in 2024 a revenue of 236 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 236 400 € | 236 400 € | 236 400 € | 236 400 € | 235 500 € | 237 300 € | 127 100 € | N/C |
| Net income | 996 950 € | 355 376 € | 732 579 € | 41 456 € | 537 655 € | 335 409 € | 453 € | -2 859 € |
| EBITDA | 43 924 € | 50 685 € | 51 600 € | 52 755 € | 53 365 € | 50 755 € | 12 641 € | -955 € |
| Net margin | 421.7% | 150.3% | 309.9% | 17.5% | 228.3% | 141.3% | 0.4% | N/C |
In 2024, SPBA achieves revenue of 236 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +10.9%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 236 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 44 k€, representing 18.6% of revenue. Warning negative scissor effect: despite revenue change (+0%), EBITDA varies by -13%, reducing margin by 2.9 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 997 k€, i.e. 421.7% of revenue. This profit can be retained or distributed to shareholders.
236 400 €
236 400 €
43 924 €
43 926 €
996 950 €
18.6%
The debt ratio (= Financial debt / Equity x 100) stands at 34%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.2 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 421.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
34.288%
73.73%
421.722%
1.217
In 2024, the debt ratio of SPBA (34.29) 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 SPBA (73.7%) 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.
In 2024, the repayment capacity of SPBA (1.22) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 14.2x. Operating income very largely covers interest expenses: high safety margin.
0.0
14.225
In 2024, the liquidity ratio of SPBA (0.00) 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.
In 2024, the interest coverage of SPBA (14.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 159 days. Excellent situation: suppliers finance 159 days of the operating cycle (retail model). WCR is negative (-67 days): operations structurally generate cash.
-44 164 €
0 j
159 j
0 j
-67 j
Based on 54 transactions of similar company sales
in 2024,
the value of SPBA is estimated at
439 062 €
(range 229 615€ - 1 721 798€).
With an EBITDA of 43 924€, the sector multiple of 4.8x is applied.
The price/revenue ratio is 0.59x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 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 SPBA with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SPBA in 2024 is 236 k€.
Yes, SPBA generated a net profit of 997 k€ in 2024.
The headquarters of SPBA is located in OLORON-SAINTE-MARIE (64400), in the department Pyrenees-Atlantiques.
The tax return of SPBA 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).
SPBA operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.