SIREN : 712020924
S.P.C.B. is a French company founded 55 years ago, specialized in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment. Based in VITRY-SUR-SEINE (94400), this company of category PME shows in 2024 a revenue of 1.8 M€. 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 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 1 830 223 € | 2 139 019 € | 2 410 418 € | 2 333 451 € | 1 674 773 € | 1 935 361 € | 2 057 687 € | 2 294 275 € | 1 346 223 € |
| Net income | 77 922 € | 233 461 € | 221 080 € | 173 510 € | 231 522 € | 118 109 € | -2 707 € | 11 925 € | 99 923 € |
| EBITDA | 80 489 € | 282 441 € | 186 622 € | 257 669 € | 322 379 € | 124 860 € | 11 061 € | 7 584 € | 101 411 € |
| Net margin | 4.3% | 10.9% | 9.2% | 7.4% | 13.8% | 6.1% | -0.1% | 0.5% | 7.4% |
In 2024, S.P.C.B. achieves revenue of 1.8 M€. Revenue is growing positively over 9 years (CAGR: +3.9%). Significant drop of -14% vs 2023. After deducting consumption (160 k€), gross margin stands at 1.7 M€, i.e. a rate of 91%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 80 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-14%), EBITDA varies by -72%, reducing margin by 8.8 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 78 k€, i.e. 4.3% of revenue. This profit can be retained or distributed to shareholders.
1 830 223 €
1 670 281 €
80 489 €
78 942 €
77 922 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 9%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 37%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
8.851%
36.831%
4.413%
0.437
21.3%
In 2024, the debt ratio of S.P.C.B. (8.85) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of S.P.C.B. (36.8%) 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 S.P.C.B. (0.44) 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 164.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
164.322
0.0
In 2024, the liquidity ratio of S.P.C.B. (164.32) 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 2024, the interest coverage of S.P.C.B. (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 45 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 76 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 10 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 46 days of revenue, i.e. 233 k€ to permanently finance. Notable WCR improvement over the period (-52%), freeing up cash.
233 189 €
45 j
76 j
10 j
46 j
Indicative estimate only : the number of comparable transactions in this sector is limited (25 transactions). This range of 175 004€ to 521 009€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 25 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.C.B. with other companies in the same sector:
Voir toutes les statistiques du secteur Travaux de maçonnerie générale et gros œuvre de bâtiment
The revenue of S.P.C.B. in 2024 is 1.8 M€.
Yes, S.P.C.B. generated a net profit of 78 k€ in 2024.
The headquarters of S.P.C.B. is located in VITRY-SUR-SEINE (94400), in the department Val-de-Marne.
The tax return of S.P.C.B. 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.C.B. operates in the sector Travaux de maçonnerie générale et gros œuvre de bâtiment (NAF code 43.99C). See the 'Sector positioning' section above to compare the company with its competitors.