S.P.F. CONSTRUCTIONS : revenue, balance sheet and financial ratios

S.P.F. CONSTRUCTIONS is a French company founded 13 years ago, specialized in the sector Construction de maisons individuelles. Based in FONTENAY-SOUS-BOIS (94120), this company of category PME shows in 2024 a revenue of 600 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

Financial history - S.P.F. CONSTRUCTIONS (SIREN 753226976)
Indicator 2024 2023 2021 2020 2019 2018 2017 2016
Revenue 600 150 € 822 315 € 542 701 € 826 638 € 611 550 € 504 489 € 14 496 € N/C
Net income 21 324 € 27 106 € 13 873 € 10 863 € 11 798 € 17 304 € 12 731 € -1 038 €
EBITDA 20 592 € 38 197 € 20 217 € 6 735 € 17 598 € 21 088 € 14 686 € -1 226 €
Net margin 3.6% 3.3% 2.6% 1.3% 1.9% 3.4% 87.8% N/C

Revenue and income statement

In 2024, S.P.F. CONSTRUCTIONS achieves revenue of 600 k€. Over the period 2017-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +70.2%. Significant drop of -27% vs 2023. After deducting consumption (131 k€), gross margin stands at 470 k€, i.e. a rate of 78%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 21 k€, representing 3.4% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 21 k€, i.e. 3.6% 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

600 150 €

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

469 510 €

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

20 592 €

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

20 557 €

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

21 324 €

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

3.4%

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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 13%. 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 14%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.0% 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

12.868%

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

14.417%

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

3.97%

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

0.705

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

4.9%

Solvency indicators evolution
S.P.F. CONSTRUCTIONS

Sector positioning

Debt ratio
12.87 2024
2021
2023
2024
Q1: 0.01
Med: 9.43
Q3: 42.45
Average

In 2024, the debt ratio of S.P.F. CONSTRUCTIONS (12.87) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
14.42% 2024
2021
2023
2024
Q1: 5.78%
Med: 26.67%
Q3: 49.13%
Average -6 pts over 3 years

In 2024, the financial autonomy of S.P.F. CONSTRUCTIONS (14.4%) 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
0.7 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.71 years
Average

In 2024, the repayment capacity of S.P.F. CONSTRUCTIONS (0.70) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 152.32. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

152.319

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

0.0

Liquidity indicators evolution
S.P.F. CONSTRUCTIONS

Sector positioning

Liquidity ratio
152.32 2024
2021
2023
2024
Q1: 127.49
Med: 184.68
Q3: 290.32
Average +11 pts over 3 years

In 2024, the liquidity ratio of S.P.F. CONSTRUCTIONS (152.32) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.

Interest coverage
0.0x 2024
2021
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 1.45x
Average

In 2024, the interest coverage of S.P.F. CONSTRUCTIONS (0.0x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.

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: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 5 days. The company must finance 8 days of gap between collections and payments. WCR is negative (-384 days): operations structurally generate cash.

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

-640 978 €

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

13 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

5 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

-384 j

WCR and payment terms evolution
S.P.F. CONSTRUCTIONS

Positioning of S.P.F. CONSTRUCTIONS in its sector

Comparison with sector Construction de maisons individuelles

Valuation estimate

Based on 113 transactions of similar company sales (all years), the value of S.P.F. CONSTRUCTIONS is estimated at 67 960 € (range 31 531€ - 163 764€). With an EBITDA of 20 592€, the sector multiple of 3.6x is applied. The price/revenue ratio is 0.11x (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.

Estimated enterprise value 2024
113 transactions
31k€ 67k€ 163k€
67 960 € Range: 31 531€ - 163 764€
NAF 5 all-time

Valuation detail by method

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EBITDA Multiple 50%
20 592 € × 3.6x
Estimation 75 124 €
28 311€ - 103 897€
Revenue Multiple 30%
600 150 € × 0.11x
Estimation 66 038 €
45 958€ - 258 924€
Net Income Multiple 20%
21 324 € × 2.5x
Estimation 52 932 €
17 944€ - 170 692€
How is this estimate calculated?

This estimate is based on the analysis of 113 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 (Construction de maisons individuelles)

Compare S.P.F. CONSTRUCTIONS with other companies in the same sector:

Voir toutes les statistiques du secteur Construction de maisons individuelles

Frequently asked questions about S.P.F. CONSTRUCTIONS

What is the revenue of S.P.F. CONSTRUCTIONS ?

The revenue of S.P.F. CONSTRUCTIONS in 2024 is 600 k€.

Is S.P.F. CONSTRUCTIONS profitable?

Yes, S.P.F. CONSTRUCTIONS generated a net profit of 21 k€ in 2024.

Where is the headquarters of S.P.F. CONSTRUCTIONS ?

The headquarters of S.P.F. CONSTRUCTIONS is located in FONTENAY-SOUS-BOIS (94120), in the department Val-de-Marne.

Where to find the tax return of S.P.F. CONSTRUCTIONS ?

The tax return of S.P.F. CONSTRUCTIONS 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 S.P.F. CONSTRUCTIONS operate?

S.P.F. CONSTRUCTIONS operates in the sector Construction de maisons individuelles (NAF code 41.20A). See the 'Sector positioning' section above to compare the company with its competitors.