SIREN : 847960234
SPCS BOURGES is a French company founded 7 years ago, specialized in the sector Restauration de type rapide. Based in BOURGES (18000), this company of category PME shows in 2024 a revenue of 1.1 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 |
|---|---|---|---|---|---|
| Revenue | 1 065 259 € | N/C | N/C | N/C | N/C |
| Net income | 134 197 € | 162 208 € | 186 890 € | 212 878 € | 158 086 € |
| EBITDA | 266 402 € | N/C | N/C | N/C | N/C |
| Net margin | 12.6% | N/C | N/C | N/C | N/C |
In 2024, SPCS BOURGES achieves revenue of 1.1 M€. After deducting consumption (290 k€), gross margin stands at 775 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 266 k€, representing 25.0% of 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 134 k€, i.e. 12.6% of revenue. This profit can be retained or distributed to shareholders.
1 065 259 €
774 922 €
266 402 €
158 556 €
134 197 €
24.8%
The debt ratio (= Financial debt / Equity x 100) stands at 2%. 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 70%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 16.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
1.987%
69.839%
16.58%
0.023
20.8%
In 2024, the debt ratio of SPCS BOURGES (1.99) 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 SPCS BOURGES (69.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of SPCS BOURGES (0.02) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 250.35. 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 0.2x. Danger: operating income does not cover interest charges, unsustainable situation.
250.351
0.172
In 2024, the liquidity ratio of SPCS BOURGES (250.35) 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 2024, the interest coverage of SPCS BOURGES (0.2x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 33 days. Excellent situation: suppliers finance 33 days of the operating cycle (retail model). Inventory turnover is 3 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 18 days of revenue, i.e. 53 k€ to permanently finance.
53 497 €
0 j
33 j
3 j
18 j
Based on 698 transactions of similar company sales in 2024, the value of SPCS BOURGES is estimated at 1 087 746 € (range 553 132€ - 2 104 550€). With an EBITDA of 266 402€, the sector multiple of 5.4x is applied. The price/revenue ratio is 0.57x (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 698 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 SPCS BOURGES with other companies in the same sector:
Voir toutes les statistiques du secteur Restauration de type rapide
The revenue of SPCS BOURGES in 2024 is 1.1 M€.
Yes, SPCS BOURGES generated a net profit of 134 k€ in 2024.
The headquarters of SPCS BOURGES is located in BOURGES (18000), in the department Cher.
The tax return of SPCS BOURGES 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).
SPCS BOURGES operates in the sector Restauration de type rapide (NAF code 56.10C). See the 'Sector positioning' section above to compare the company with its competitors.