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SPFPL DRAY : revenue, balance sheet and financial ratios

SPFPL DRAY is a French company founded 3 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in MONTBONNOT-SAINT-MARTIN (38330), this company of category PME shows in 2025 a net income positive of 377 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 DRAY (SIREN 915020440)
Indicator 2025 2024
Revenue N/C N/C
Net income 377 201 € 378 663 €
EBITDA -3 797 € -3 036 €
Net margin N/C N/C

Revenue and income statement

In 2025, SPFPL DRAY generates positive net income of 377 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2024-2025: 379 k€ -> 377 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

-3 797 €

EBIT (2025) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-3 797 €

Net income (2025) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

377 201 €

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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 62%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 62%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

62.015%

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

61.518%

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

0.714

Solvency indicators evolution
SPFPL DRAY

Sector positioning

Debt ratio
62.02 2025
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average -15 pts over 2 years

In 2025, the debt ratio of SPFPL DRAY (62.02) 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
61.52% 2025
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Good +10 pts over 2 years

In 2025, the financial autonomy of SPFPL DRAY (61.5%) ranks above the median of the sector. This ratio represents the share of equity in total financing. This comfortable position offers an appreciable safety margin.

Repayment capacity
0.71 years 2025
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Good -7 pts over 2 years

In 2025, the repayment capacity of SPFPL DRAY (0.71) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 13725.13. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2025) ?
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

13725.128

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

-105.188

Liquidity indicators evolution
SPFPL DRAY

Sector positioning

Liquidity ratio
13725.13 2025
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Excellent

In 2025, the liquidity ratio of SPFPL DRAY (13725.13) 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
-105.19x 2025
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Average

In 2025, the interest coverage of SPFPL DRAY (-105.2x) 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: 185 days. Excellent situation: suppliers finance 185 days of the operating cycle (retail model).

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

185 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 DRAY

Positioning of SPFPL DRAY 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 DRAY is estimated at 3 910 368 € (range 2 423 859€ - 6 081 853€). 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 2025
170 transactions
2423k€ 3910k€ 6081k€
3 910 368 € Range: 2 423 859€ - 6 081 853€
NAF 5 all-time

Valuation method used

Net Income Multiple
377 201 € × 10.4x = 3 910 368 €
Range: 2 423 859€ - 6 081 853€

Only this financial indicator is available for this company.

Valuation evolution

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 DRAY with other companies in the same sector:

Voir toutes les statistiques du secteur Fonds de placement et entités financières similaires

Frequently asked questions about SPFPL DRAY

What is the revenue of SPFPL DRAY ?

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

Is SPFPL DRAY profitable?

Yes, SPFPL DRAY generated a net profit of 377 k€ in 2025.

Where is the headquarters of SPFPL DRAY ?

The headquarters of SPFPL DRAY is located in MONTBONNOT-SAINT-MARTIN (38330), in the department Isere.

Where to find the tax return of SPFPL DRAY ?

The tax return of SPFPL DRAY 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 DRAY operate?

SPFPL DRAY 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.