SIREN : 792692394
SPF is a French company founded 13 years ago, specialized in the sector Gestion de fonds. Based in SAINT-GEORGES-LAGRICOL (43500), this company of category PME shows in 2025 a revenue of 117 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2025 | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 117 021 € | 123 008 € | 126 008 € | 126 824 € | 118 784 € | 104 384 € | 114 384 € | 111 384 € | 87 000 € |
| Net income | 2 004 330 € | 28 184 € | 5 783 € | 15 042 € | 35 767 € | 179 042 € | 237 057 € | 320 170 € | 315 627 € |
| EBITDA | 21 225 € | 20 868 € | 26 907 € | 47 294 € | 43 593 € | 27 606 € | 28 855 € | 11 596 € | 1 974 € |
| Net margin | 1712.8% | 22.9% | 4.6% | 11.9% | 30.1% | 171.5% | 207.2% | 287.4% | 362.8% |
In 2025, SPF achieves revenue of 117 k€. Revenue is growing positively over 9 years (CAGR: +3.8%). Slight decline of -5% vs 2024. After deducting consumption (0 €), gross margin stands at 117 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 21 k€, representing 18.1% 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 2.0 M€, i.e. 1712.8% of revenue. This profit can be retained or distributed to shareholders.
117 021 €
117 021 €
21 225 €
20 289 €
2 004 330 €
18.1%
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 0%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 1713.6% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
0.124%
0.122%
1713.61%
0.0
1.8%
In 2025, the debt ratio of SPF (0.12) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2025, the financial autonomy of SPF (0.1%) 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 2025, the repayment capacity of SPF (0.00) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 3989.88. 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 457.5x. Operating income very largely covers interest expenses: high safety margin.
3989.879
457.479
In 2025, the liquidity ratio of SPF (3989.88) 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 2025, the interest coverage of SPF (457.5x) 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: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 188 days. Excellent situation: suppliers finance 130 days of the operating cycle (retail model). Overall, WCR represents 383 days of revenue, i.e. 124 k€ to permanently finance. Over 2017-2025, WCR increased by +521%, requiring additional financing.
124 337 €
58 j
188 j
0 j
383 j
Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 528 379€ to 3 090 277€ is provided for information purposes only and requires in-depth analysis to be confirmed.
This estimate is based on the analysis of 40 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 SPF with other companies in the same sector:
The revenue of SPF in 2025 is 117 k€.
Yes, SPF generated a net profit of 2.0 M€ in 2025.
The headquarters of SPF is located in SAINT-GEORGES-LAGRICOL (43500), in the department Haute-Loire.
The tax return of SPF 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).
SPF operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.