SIREN : 434048252
S.P.B.E. is a French company founded 25 years ago, specialized in the sector Activités des sièges sociaux. Based in TARARE (69170), this company of category PME shows in 2023 a revenue of 340 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 340 493 € | 393 413 € | 436 361 € | 126 063 € | 66 760 € | 38 277 € | 42 260 € | 70 127 € |
| Net income | 22 926 € | 31 876 € | 3 124 € | 10 027 € | 16 072 € | -4 024 € | -22 620 € | -61 339 € |
| EBITDA | 30 780 € | 44 294 € | 26 376 € | 25 082 € | 30 316 € | 20 604 € | 2 388 € | 12 784 € |
| Net margin | 6.7% | 8.1% | 0.7% | 8.0% | 24.1% | -10.5% | -53.5% | -87.5% |
In 2023, S.P.B.E. achieves revenue of 340 k€. Over the period 2016-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +25.3%. Significant drop of -13% vs 2022. After deducting consumption (177 k€), gross margin stands at 163 k€, i.e. a rate of 48%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 31 k€, representing 9.0% of revenue. Warning negative scissor effect: despite revenue change (-13%), EBITDA varies by -31%, reducing margin by 2.2 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 23 k€, i.e. 6.7% of revenue. This profit can be retained or distributed to shareholders.
340 493 €
163 131 €
30 780 €
26 422 €
22 926 €
8.9%
The debt ratio (= Financial debt / Equity x 100) stands at 136%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 34%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 3.2 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 11.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
135.55%
34.011%
11.455%
3.18
45.5%
In 2023, the debt ratio of S.P.B.E. (135.55) 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 2023, the financial autonomy of S.P.B.E. (34.0%) 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 2023, the repayment capacity of S.P.B.E. (3.18) 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 246.31. 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 17.1x. Operating income very largely covers interest expenses: high safety margin.
246.309
17.07
In 2023, the liquidity ratio of S.P.B.E. (246.31) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2023, the interest coverage of S.P.B.E. (17.1x) 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: 49 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 17 days. The gap of 32 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 45 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 82 days of revenue, i.e. 78 k€ to permanently finance. Over 2016-2023, WCR increased by +91%, requiring additional financing.
77 592 €
49 j
17 j
45 j
82 j
Based on 89 transactions of similar company sales
in 2023,
the value of S.P.B.E. is estimated at
146 249 €
(range 68 335€ - 266 478€).
With an EBITDA of 30 780€, the sector multiple of 4.0x is applied.
The price/revenue ratio is 0.52x
(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 89 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 S.P.B.E. with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of S.P.B.E. in 2023 is 340 k€.
Yes, S.P.B.E. generated a net profit of 23 k€ in 2023.
The headquarters of S.P.B.E. is located in TARARE (69170), in the department Rhone.
The tax return of S.P.B.E. 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).
S.P.B.E. operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.