SPERIAN PROTECTION LOGISTIQUE SYSTEMS : revenue, balance sheet and financial ratios

SPERIAN PROTECTION LOGISTIQUE SYSTEMS is a French company founded 26 years ago, specialized in the sector Entreposage et stockage non frigorifique. Based in SEVREY (71100), this company of category ETI shows in 2024 a revenue of 2.7 M€. 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 - SPERIAN PROTECTION LOGISTIQUE SYSTEMS (SIREN 431434208)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue 2 725 004 € 2 881 363 € 3 250 133 € 3 818 344 € 3 705 923 € 3 898 257 € 3 684 974 € 3 732 370 € 3 649 155 € 3 502 546 €
Net income 82 781 € 48 272 € 224 951 € 564 939 € 62 773 € 452 922 € 142 417 € 102 521 € 168 196 € 162 611 €
EBITDA 140 611 € 317 951 € 237 810 € 525 731 € 153 922 € 543 310 € 181 209 € 169 726 € 231 345 € 220 202 €
Net margin 3.0% 1.7% 6.9% 14.8% 1.7% 11.6% 3.9% 2.7% 4.6% 4.6%

Revenue and income statement

In 2024, SPERIAN PROTECTION LOGISTIQUE SYSTEMS achieves revenue of 2.7 M€. Activity remains stable over the period (CAGR: -2.8%). Slight decline of -5% vs 2023. After deducting consumption (0 €), gross margin stands at 2.7 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 141 k€, representing 5.2% of revenue. Warning negative scissor effect: despite revenue change (-5%), EBITDA varies by -56%, reducing margin by 5.9 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 83 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

2 725 004 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

2 725 004 €

EBITDA (2024) ?
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

140 611 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

132 941 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

82 781 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

5.2%

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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 115%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 24%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.8 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 3.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

115.275%

Financial autonomy (2024) ?
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

24.285%

Cash flow / Revenue (2024) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

3.276%

Repayment capacity (2024) ?
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

9.768

Solvency indicators evolution
SPERIAN PROTECTION LOGISTIQUE SYSTEMS

Sector positioning

Debt ratio
115.28 2024
2022
2023
2024
Q1: 0.0
Med: 11.12
Q3: 67.77
Watch +50 pts over 3 years

In 2024, the debt ratio of SPERIAN PROTECTION LOGIST... (115.28) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.

Financial autonomy
24.29% 2024
2022
2023
2024
Q1: 9.65%
Med: 34.88%
Q3: 62.0%
Average -5 pts over 3 years

In 2024, the financial autonomy of SPERIAN PROTECTION LOGIST... (24.3%) 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
9.77 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.09 years
Q3: 1.78 years
Watch +52 pts over 3 years

In 2024, the repayment capacity of SPERIAN PROTECTION LOGIST... (9.77) ranks in the top 25% of the sector. This ratio indicates the number of years needed to repay debt with cash flow. A long duration may signal heavy debt relative to repayment capacity.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 254.32. 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 7.1x. Operating income very largely covers interest expenses: high safety margin.

Liquidity ratio (2024) ?
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

254.319

Interest coverage (2024) ?
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

7.054

Liquidity indicators evolution
SPERIAN PROTECTION LOGISTIQUE SYSTEMS

Sector positioning

Liquidity ratio
254.32 2024
2022
2023
2024
Q1: 105.43
Med: 164.12
Q3: 324.56
Good +14 pts over 3 years

In 2024, the liquidity ratio of SPERIAN PROTECTION LOGIST... (254.32) 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.

Interest coverage
7.05x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.42x
Q3: 6.22x
Excellent +10 pts over 3 years

In 2024, the interest coverage of SPERIAN PROTECTION LOGIST... (7.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 340 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 151 days. The gap of 189 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 283 days of revenue, i.e. 2.1 M€ to permanently finance. Over 2015-2024, WCR increased by +473%, requiring additional financing.

Operating WCR (2024) ?
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

2 138 529 €

Customer credit (2024) ?
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

340 j

Supplier credit (2024) ?
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

151 j

Inventory turnover (2024) ?
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 in days of revenue (2024) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

283 j

WCR and payment terms evolution
SPERIAN PROTECTION LOGISTIQUE SYSTEMS

Positioning of SPERIAN PROTECTION LOGISTIQUE SYSTEMS in its sector

Comparison with sector Entreposage et stockage non frigorifique

Valuation estimate

Based on 77 transactions of similar company sales (all years), the value of SPERIAN PROTECTION LOGISTIQUE SYSTEMS is estimated at 208 754 € (range 114 823€ - 524 088€). With an EBITDA of 140 611€, the sector multiple of 1.0x is applied. The price/revenue ratio is 0.14x (conservative valuation). 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.

Estimated enterprise value 2024
77 tx
114k€ 208k€ 524k€
208 754 € Range: 114 823€ - 524 088€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
140 611 € × 1.0x
Estimation 142 917 €
63 166€ - 337 778€
Revenue Multiple 30%
2 725 004 € × 0.14x
Estimation 391 752 €
253 503€ - 937 300€
Net Income Multiple 20%
82 781 € × 1.2x
Estimation 98 851 €
35 949€ - 370 050€
How is this estimate calculated?

This estimate is based on the analysis of 77 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.

  • EBITDA Multiple: Preferred method for profitable SMEs. EBITDA reflects the ability to generate cash.
  • Revenue Multiple: Used for growing companies or those with low profitability. Reflects commercial potential.
  • Net Income Multiple: Relevant for mature companies with stable results.

This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).

Similar companies (Entreposage et stockage non frigorifique)

Compare SPERIAN PROTECTION LOGISTIQUE SYSTEMS with other companies in the same sector:

Voir toutes les statistiques du secteur Entreposage et stockage non frigorifique

Frequently asked questions about SPERIAN PROTECTION LOGISTIQUE SYSTEMS

What is the revenue of SPERIAN PROTECTION LOGISTIQUE SYSTEMS ?

The revenue of SPERIAN PROTECTION LOGISTIQUE SYSTEMS in 2024 is 2.7 M€.

Is SPERIAN PROTECTION LOGISTIQUE SYSTEMS profitable?

Yes, SPERIAN PROTECTION LOGISTIQUE SYSTEMS generated a net profit of 83 k€ in 2024.

Where is the headquarters of SPERIAN PROTECTION LOGISTIQUE SYSTEMS ?

The headquarters of SPERIAN PROTECTION LOGISTIQUE SYSTEMS is located in SEVREY (71100), in the department Saone-et-Loire.

Where to find the tax return of SPERIAN PROTECTION LOGISTIQUE SYSTEMS ?

The tax return of SPERIAN PROTECTION LOGISTIQUE SYSTEMS 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 SPERIAN PROTECTION LOGISTIQUE SYSTEMS operate?

SPERIAN PROTECTION LOGISTIQUE SYSTEMS operates in the sector Entreposage et stockage non frigorifique (NAF code 52.10B). See the 'Sector positioning' section above to compare the company with its competitors.