SIREN : 530000041
SPER is a French company founded 15 years ago, specialized in the sector Production d'électricité. Based in VESOUL (70000), this company of category PME shows in 2023 a revenue of 143 k€. 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 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 143 124 € | 172 478 € | 159 940 € | 145 706 € | 105 564 € | 127 913 € | 139 382 € |
| Net income | 129 138 € | 28 955 € | 12 007 € | -40 554 € | -65 384 € | -130 933 € | -236 417 € |
| EBITDA | 73 485 € | 127 391 € | 111 341 € | 83 569 € | 57 420 € | 82 023 € | -39 573 € |
| Net margin | 90.2% | 16.8% | 7.5% | -27.8% | -61.9% | -102.4% | -169.6% |
In 2023, SPER achieves revenue of 143 k€. Revenue is growing positively over 7 years (CAGR: +0.4%). Significant drop of -17% vs 2022. After deducting consumption (0 €), gross margin stands at 143 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 73 k€, representing 51.3% of revenue. Warning negative scissor effect: despite revenue change (-17%), EBITDA varies by -42%, reducing margin by 22.5 pts. This reflects costs rising faster than 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 129 k€, i.e. 90.2% of revenue. This profit can be retained or distributed to shareholders.
143 124 €
143 124 €
73 485 €
103 215 €
129 138 €
51.3%
The debt ratio (= Financial debt / Equity x 100) stands at -1087%. 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 -10%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 19.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 61.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
-1086.995%
-9.923%
61.744%
19.758
56.5%
In 2023, the debt ratio of SPER (-1086.99) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2023, the financial autonomy of SPER (-9.9%) 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 SPER (19.76) 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 900.74. 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 29.0x. Operating income very largely covers interest expenses: high safety margin.
900.737
28.987
In 2023, the liquidity ratio of SPER (900.74) 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 2023, the interest coverage of SPER (29.0x) 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: 29 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 156 days. Excellent situation: suppliers finance 127 days of the operating cycle (retail model). Overall, WCR represents 640 days of revenue, i.e. 255 k€ to permanently finance. Over 2017-2023, WCR increased by +166%, requiring additional financing.
254 590 €
29 j
156 j
0 j
640 j
Based on 85 transactions of similar company sales
(all years),
the value of SPER is estimated at
192 984 €
(range 34 489€ - 758 695€).
With an EBITDA of 73 485€, the sector multiple of 2.4x is applied.
The price/revenue ratio is 0.69x
(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.
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This estimate is based on the analysis of 85 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 SPER with other companies in the same sector:
Voir toutes les statistiques du secteur Production d'électricité
The revenue of SPER in 2023 is 143 k€.
Yes, SPER generated a net profit of 129 k€ in 2023.
The headquarters of SPER is located in VESOUL (70000), in the department Haute-Saone.
The tax return of SPER 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).
SPER operates in the sector Production d'électricité (NAF code 35.11Z). See the 'Sector positioning' section above to compare the company with its competitors.