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SPFPL BERNABEU : revenue, balance sheet and financial ratios

SPFPL BERNABEU is a French company founded 7 years ago, specialized in the sector Activités des sociétés holding. Based in AIX EN PROVENCE (13080), this company of category PME shows in 2023 a net income positive of 479 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

Financial history - SPFPL BERNABEU (SIREN 843088808)
Indicator 2023 2021 2020 2019 2018
Revenue N/C N/C N/C N/C N/C
Net income 478 722 € -69 235 € 61 626 € -253 546 € -850 €
EBITDA -14 961 € -11 902 € -7 675 € -19 665 € -850 €
Net margin N/C N/C N/C N/C N/C

Revenue and income statement

In 2023, SPFPL BERNABEU generates positive net income of 479 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

EBITDA (2023) ?
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

-14 961 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-14 961 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

478 722 €

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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 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 18%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

0.432%

Financial autonomy (2023) ?
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

18.224%

Repayment capacity (2023) ?
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

-0.001

Solvency indicators evolution
SPFPL BERNABEU

Sector positioning

Debt ratio
0.43 2023
2020
2021
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Good

In 2023, the debt ratio of SPFPL BERNABEU (0.43) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
18.22% 2023
2020
2021
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Average

In 2023, the financial autonomy of SPFPL BERNABEU (18.2%) 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
-0.0 years 2023
2020
2021
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Excellent -50 pts over 3 years

In 2023, the repayment capacity of SPFPL BERNABEU (-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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 117.75. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

117.747

Interest coverage (2023) ?
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

-1893.069

Liquidity indicators evolution
SPFPL BERNABEU

Sector positioning

Liquidity ratio
117.75 2023
2020
2021
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Average -33 pts over 3 years

In 2023, the liquidity ratio of SPFPL BERNABEU (117.75) 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
-1893.07x 2023
2020
2021
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of SPFPL BERNABEU (-1893.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 219 days. Excellent situation: suppliers finance 219 days of the operating cycle (retail model).

Operating WCR (2023) ?
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 (2023) ?
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 (2023) ?
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

219 j

Inventory turnover (2023) ?
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 BERNABEU

Positioning of SPFPL BERNABEU in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SPFPL BERNABEU is estimated at 4 465 433 € (range 814 020€ - 6 626 317€). 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 2023
63 tx
814k€ 4465k€ 6626k€
4 465 433 € Range: 814 020€ - 6 626 317€
NAF 5 année 2023

Valuation method used

Net Income Multiple
478 722 € × 9.3x = 4 465 434 €
Range: 814 021€ - 6 626 318€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

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.

  • 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 (Activités des sociétés holding)

Compare SPFPL BERNABEU with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL BERNABEU

What is the revenue of SPFPL BERNABEU ?

The revenue of SPFPL BERNABEU is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL BERNABEU profitable?

Yes, SPFPL BERNABEU generated a net profit of 479 k€ in 2023.

Where is the headquarters of SPFPL BERNABEU ?

The headquarters of SPFPL BERNABEU is located in AIX EN PROVENCE (13080), in the department Bouches-du-Rhone.

Where to find the tax return of SPFPL BERNABEU ?

The tax return of SPFPL BERNABEU 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 BERNABEU operate?

SPFPL BERNABEU 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.