Employees: NN (None)Legal category: 5470Size: PMECreation date: 2023-05-04 (3 years)Status: ActiveBusiness sector: Fonds de placement et entités financières similairesLocation: ANGOULEME (16000), Charente
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPL AMACA : revenue, balance sheet and financial ratios
SPFPL AMACA is a French company
founded 3 years ago,
specialized in the sector Fonds de placement et entités financières similaires.
Based in ANGOULEME (16000),
this company of category PME
shows in 2025 a net income positive of 51 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SPFPL AMACA generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 75 k€ -> 51 k€.
EBITDA (2025)
?
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
433 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
433 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
50 952 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 52%. This high autonomy means the company finances most of its assets through equity, a sign of strength. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 6.9 years of cash flow to repay all financial debt. This ratio remains within usual banking standards.
Debt ratio (2025)
?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
90.979%
Financial autonomy (2025)
?
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
52.362%
Repayment capacity (2025)
?
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
6.868
Solvency indicators evolution SPFPL AMACA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
2025
Debt ratio
111.242
90.979
Financial autonomy
47.264
52.362
Repayment capacity
5.121
6.868
Cash flow / Revenue
None%
None%
Sector positioning
Debt ratio
90.982025
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average-10 pts over 2 years
In 2025, the debt ratio of SPFPL AMACA (90.98) 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
52.36%2025
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average
In 2025, the financial autonomy of SPFPL AMACA (52.4%) 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
6.87 years2025
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average
In 2025, the repayment capacity of SPFPL AMACA (6.87) 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 interest coverage ratio (= EBIT / Interest expenses) is 2546.7x. Operating income very largely covers interest expenses: high safety margin.
Interest coverage (2025)
?
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
2546.651
Liquidity indicators evolution SPFPL AMACA
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2024
2025
Liquidity ratio
7710.167
None
Interest coverage
-185.305
2546.651
Sector positioning
Liquidity ratio
7710.172024
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Excellent
In 2024, the liquidity ratio of SPFPL AMACA (7710.17) 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.
Interest coverage
2546.65x2025
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Excellent+50 pts over 2 years
In 2025, the interest coverage of SPFPL AMACA (2546.7x) 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.
Operating WCR (2025)
?
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
0 €
Customer credit (2025)
?
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
0 j
Supplier credit (2025)
?
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
0 j
Inventory turnover (2025)
?
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 and payment terms evolution SPFPL AMACA
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2024
2025
Operating WCR
0 €
0 €
Inventory turnover (days)
0
0
Customer payment term (days)
0
0
Supplier payment term (days)
85
0
Positioning of SPFPL AMACA in its sector
Comparison with sector Fonds de placement et entités financières similaires
Valuation estimate
Based on 170 transactions of similar company sales
(all years),
the value of SPFPL AMACA is estimated at
153 023 €
(range 94 822€ - 238 435€).
With an EBITDA of 433€, the sector multiple of 6.8x is applied.
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 value2025
170 transactions
94k€153k€238k€
153 023 €Range: 94 822€ - 238 435€
NAF 5 all-time
Valuation detail by method
Ajustez les pondérations selon votre analyse
EBITDA Multiple50%
433 €×6.8x
Estimation2 949 €
1 786€ - 5 197€
Net Income Multiple20%
50 952 €×10.4x
Estimation528 209 €
327 413€ - 821 532€
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 170 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 (Fonds de placement et entités financières similaires)
Compare SPFPL AMACA with other companies in the same sector:
The revenue of SPFPL AMACA is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPL AMACA profitable?
Yes, SPFPL AMACA generated a net profit of 51 k€ in 2025.
Where is the headquarters of SPFPL AMACA ?
The headquarters of SPFPL AMACA is located in ANGOULEME (16000), in the department Charente.
Where to find the tax return of SPFPL AMACA ?
The tax return of SPFPL AMACA 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 SPFPL AMACA operate?
SPFPL AMACA operates in the sector Fonds de placement et entités financières similaires (NAF code 64.30Z). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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