SIREN : 338667272
SPEM is a French company founded 39 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in PARIS (75015), this company of category PME shows in 2024 a revenue of 130 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 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 129 987 € | 119 902 € | 116 604 € | 108 152 € | 107 823 € | 108 148 € | 100 879 € | 104 948 € | 96 200 € |
| Net income | 79 885 € | 70 090 € | 69 048 € | 64 327 € | 60 616 € | 69 213 € | 59 659 € | 65 090 € | 56 984 € |
| EBITDA | 109 008 € | 96 508 € | 91 447 € | 90 335 € | 84 569 € | 89 505 € | 78 041 € | 88 748 € | 79 347 € |
| Net margin | 61.5% | 58.5% | 59.2% | 59.5% | 56.2% | 64.0% | 59.1% | 62.0% | 59.2% |
In 2024, SPEM achieves revenue of 130 k€. Revenue is growing positively over 9 years (CAGR: +3.8%). Vs 2023: +8%. After deducting consumption (0 €), gross margin stands at 130 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 109 k€, representing 83.9% of revenue. Positive scissor effect: EBITDA margin improves by +3.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 80 k€, i.e. 61.5% of revenue. This profit can be retained or distributed to shareholders.
129 987 €
129 987 €
109 008 €
101 657 €
79 885 €
83.9%
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 38%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 1.4 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 67.1% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
136.278%
38.498%
67.111%
1.391
41.5%
In 2024, the debt ratio of SPEM (136.28) 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 SPEM (38.5%) 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 SPEM (1.39) 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 454.19. 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 0.7x. Danger: operating income does not cover interest charges, unsustainable situation.
454.194
0.742
In 2024, the liquidity ratio of SPEM (454.19) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.
In 2024, the interest coverage of SPEM (0.7x) 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: 128 days. Excellent situation: suppliers finance 128 days of the operating cycle (retail model). WCR is negative (-29 days): operations structurally generate cash. Notable WCR improvement over the period (-115%), freeing up cash.
-10 521 €
0 j
128 j
0 j
-29 j
Based on 169 transactions of similar company sales in 2024, the value of SPEM is estimated at 445 540 € (range 125 546€ - 800 954€). With an EBITDA of 109 008€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.81x (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 169 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 SPEM with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of SPEM in 2024 is 130 k€.
Yes, SPEM generated a net profit of 80 k€ in 2024.
The headquarters of SPEM is located in PARIS (75015), in the department Paris.
The tax return of SPEM 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).
SPEM operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.