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SPCH INDUSTRIES SAS : revenue, balance sheet and financial ratios

SPCH INDUSTRIES SAS is a French company founded 14 years ago, specialized in the sector Autres commerces de détail spécialisés divers. Based in HARBONNIERES (80131), this company of category PME shows in 2016 a net income negative of -2 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

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

Financial history - SPCH INDUSTRIES SAS (SIREN 752181636)
Indicator 2016
Revenue N/C
Net income -2 132 €
EBITDA -2 087 €
Net margin N/C

Revenue and income statement

In 2016, SPCH INDUSTRIES SAS records a net loss of 2 k€. This deficit will reduce equity on the balance sheet.

EBITDA (2016) ?
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

-2 087 €

EBIT (2016) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-2 087 €

Net income (2016) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-2 132 €

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Chart evolution

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Assets

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Liabilities

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Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 432%. 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 13%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2016) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

431.965%

Financial autonomy (2016) ?
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

12.772%

Repayment capacity (2016) ?
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

-0.938

Solvency indicators evolution
SPCH INDUSTRIES SAS

Sector positioning

Debt ratio
431.96 2016
2016
Q1: 0.0
Med: 17.19
Q3: 114.4
Average

In 2016, the debt ratio of SPCH INDUSTRIES SAS (431.96) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
12.77% 2016
2016
Q1: 5.42%
Med: 29.45%
Q3: 58.54%
Average

In 2016, the financial autonomy of SPCH INDUSTRIES SAS (12.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-0.94 years 2016
2016
Q1: 0.0 years
Med: 0.0 years
Q3: 1.61 years
Excellent

In 2016, the repayment capacity of SPCH INDUSTRIES SAS (-0.94) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 311.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2016) ?
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

311.962

Interest coverage (2016) ?
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

-3.881

Liquidity indicators evolution
SPCH INDUSTRIES SAS

Sector positioning

Liquidity ratio
311.96 2016
2016
Q1: 89.57
Med: 160.47
Q3: 288.35
Excellent

In 2016, the liquidity ratio of SPCH INDUSTRIES SAS (311.96) 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.

Interest coverage
-3.88x 2016
2016
Q1: 0.0x
Med: 0.0x
Q3: 3.58x
Average

In 2016, the interest coverage of SPCH INDUSTRIES SAS (-3.9x) 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) and payment terms

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: 202 days. Excellent situation: suppliers finance 202 days of the operating cycle (retail model).

Operating WCR (2016) ?
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

0 €

Customer credit (2016) ?
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

0 j

Supplier credit (2016) ?
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

202 j

Inventory turnover (2016) ?
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 and payment terms evolution
SPCH INDUSTRIES SAS

Positioning of SPCH INDUSTRIES SAS in its sector

Comparison with sector Autres commerces de détail spécialisés divers

Similar companies (Autres commerces de détail spécialisés divers)

Compare SPCH INDUSTRIES SAS with other companies in the same sector:

Voir toutes les statistiques du secteur Autres commerces de détail spécialisés divers

Frequently asked questions about SPCH INDUSTRIES SAS

What is the revenue of SPCH INDUSTRIES SAS ?

The revenue of SPCH INDUSTRIES SAS is not publicly disclosed (confidential accounts filed with INPI).

Is SPCH INDUSTRIES SAS profitable?

SPCH INDUSTRIES SAS recorded a net loss in 2016.

Where is the headquarters of SPCH INDUSTRIES SAS ?

The headquarters of SPCH INDUSTRIES SAS is located in HARBONNIERES (80131), in the department Somme.

Where to find the tax return of SPCH INDUSTRIES SAS ?

The tax return of SPCH INDUSTRIES SAS 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 SPCH INDUSTRIES SAS operate?

SPCH INDUSTRIES SAS operates in the sector Autres commerces de détail spécialisés divers (NAF code 47.78C). See the 'Sector positioning' section above to compare the company with its competitors.