SPFPL DU DR POMMIER SEBASTIEN : revenue, balance sheet and financial ratios

SPFPL DU DR POMMIER SEBASTIEN is a French company founded 7 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in SAINT LAURENT DU VAR (06700), this company of category PME shows in 2024 a revenue of 5 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-05-09

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Financial history - SPFPL DU DR POMMIER SEBASTIEN (SIREN 843932625)
Indicator 2024 2023 2022 2021 2019
Revenue 4 950 € 4 464 € N/C 403 949 € 499 606 €
Net income -15 943 € -25 653 € -23 875 € 51 327 € 69 404 €
EBITDA -3 777 € -4 820 € -8 255 € 68 187 € 127 409 €
Net margin -322.1% -574.7% N/C 12.7% 13.9%

Revenue and income statement

In 2024, SPFPL DU DR POMMIER SEBASTIEN achieves revenue of 5 k€. Revenue is declining over the period 2019-2024 (CAGR: -60.3%). Vs 2023, growth of +11% (4 k€ -> 5 k€). After deducting consumption (0 €), gross margin stands at 5 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 -4 k€, representing -76.3% of revenue. Positive scissor effect: EBITDA margin improves by +31.7 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -16 k€ (-322.1% of revenue), which will impact equity.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

4 950 €

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

4 950 €

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

-3 777 €

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

-15 278 €

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

-15 943 €

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

-76.3%

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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 254%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 28%. The balance between equity and debt is satisfactory.

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

254.114%

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

27.974%

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

-103.677%

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

-23.371

Solvency indicators evolution
SPFPL DU DR POMMIER SEBASTIEN

Sector positioning

Debt ratio
254.11 2024
2022
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of SPFPL DU DR POMMIER SEBAS... (254.11) 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
27.97% 2024
2022
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of SPFPL DU DR POMMIER SEBAS... (28.0%) 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
-23.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Excellent

In 2024, the repayment capacity of SPFPL DU DR POMMIER SEBAS... (-23.37) 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 10618.57. 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

10618.565

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

-36.563

Liquidity indicators evolution
SPFPL DU DR POMMIER SEBASTIEN

Sector positioning

Liquidity ratio
10618.57 2024
2022
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Excellent

In 2024, the liquidity ratio of SPFPL DU DR POMMIER SEBAS... (10618.57) 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
-36.56x 2024
2022
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average

In 2024, the interest coverage of SPFPL DU DR POMMIER SEBAS... (-36.6x) 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: 571 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 55 days. The gap of 516 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1175 days of revenue, i.e. 16 k€ to permanently finance. Over 2019-2024, WCR increased by +5582%, requiring additional financing.

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

16 158 €

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

571 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

55 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

1175 j

WCR and payment terms evolution
SPFPL DU DR POMMIER SEBASTIEN

Positioning of SPFPL DU DR POMMIER SEBASTIEN in its sector

Comparison with sector Fonds de placement et entités financières similaires

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (26 transactions). This range of 2 329€ to 4 408€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2k€ 3k€ 4k€
3 828 € Range: 2 329€ - 4 408€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 26 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 DU DR POMMIER SEBASTIEN 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 DU DR POMMIER SEBASTIEN

What is the revenue of SPFPL DU DR POMMIER SEBASTIEN ?

The revenue of SPFPL DU DR POMMIER SEBASTIEN in 2024 is 5 k€.

Is SPFPL DU DR POMMIER SEBASTIEN profitable?

SPFPL DU DR POMMIER SEBASTIEN recorded a net loss in 2024.

Where is the headquarters of SPFPL DU DR POMMIER SEBASTIEN ?

The headquarters of SPFPL DU DR POMMIER SEBASTIEN is located in SAINT LAURENT DU VAR (06700), in the department Alpes-Maritimes.

Where to find the tax return of SPFPL DU DR POMMIER SEBASTIEN ?

The tax return of SPFPL DU DR POMMIER SEBASTIEN 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 DU DR POMMIER SEBASTIEN operate?

SPFPL DU DR POMMIER SEBASTIEN 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.