SIREN : 793480005
SPFPL 4 M is a French company founded 13 years ago, specialized in the sector Activités des sociétés holding. Based in FILLIERE (74370), this company of category PME shows in 2023 a revenue of 508 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 |
|---|---|---|---|---|---|
| Revenue | 507 609 € | 463 248 € | 429 714 € | 420 507 € | 435 543 € |
| Net income | 467 070 € | 341 982 € | 347 794 € | 369 857 € | 391 624 € |
| EBITDA | 90 763 € | 56 062 € | 76 295 € | 106 642 € | 126 895 € |
| Net margin | 92.0% | 73.8% | 80.9% | 88.0% | 89.9% |
In 2023, SPFPL 4 M achieves revenue of 508 k€. Revenue is growing positively over 5 years (CAGR: +3.9%). Vs 2022: +10%. After deducting consumption (0 €), gross margin stands at 508 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 91 k€, representing 17.9% of revenue. Positive scissor effect: EBITDA margin improves by +5.8 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 467 k€, i.e. 92.0% of revenue. This profit can be retained or distributed to shareholders.
507 609 €
507 609 €
90 763 €
93 413 €
467 070 €
17.9%
The debt ratio (= Financial debt / Equity x 100) stands at 146%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 10.4 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 88.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
146.219%
39.775%
88.892%
10.374
In 2023, the debt ratio of SPFPL 4 M (146.22) 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 2023, the financial autonomy of SPFPL 4 M (39.8%) 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 SPFPL 4 M (10.37) 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 147.67. 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 67.9x. Operating income very largely covers interest expenses: high safety margin.
147.667
67.888
In 2023, the liquidity ratio of SPFPL 4 M (147.67) 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.
In 2023, the interest coverage of SPFPL 4 M (67.9x) 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: 89 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 110 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Overall, WCR represents 6 days of revenue, i.e. 8 k€ to permanently finance. Notable WCR improvement over the period (-96%), freeing up cash.
8 416 €
89 j
110 j
0 j
6 j
Based on 63 transactions of similar company sales
in 2023,
the value of SPFPL 4 M is estimated at
1 115 327 €
(range 261 599€ - 1 754 607€).
With an EBITDA of 90 763€, the sector multiple of 4.6x is applied.
The price/revenue ratio is 0.24x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 63 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 SPFPL 4 M with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SPFPL 4 M in 2023 is 508 k€.
Yes, SPFPL 4 M generated a net profit of 467 k€ in 2023.
The headquarters of SPFPL 4 M is located in FILLIERE (74370), in the department Haute-Savoie.
The tax return of SPFPL 4 M 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).
SPFPL 4 M operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.