SPFPL FINANCIERE EUGENIE : revenue, balance sheet and financial ratios

SPFPL FINANCIERE EUGENIE is a French company founded 9 years ago, specialized in the sector Conseil pour les affaires et autres conseils de gestion. Based in MIRABEAU (84120), this company of category PME shows in 2024 a revenue of 208 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-18

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

Financial history - SPFPL FINANCIERE EUGENIE (SIREN 828839977)
Indicator 2024 2023 2022 2021 2020 2019 2018
Revenue 207 960 € 202 980 € 198 000 € 160 000 € 89 000 € 98 000 € 84 000 €
Net income 117 124 € 217 069 € 96 115 € 79 607 € 48 856 € 54 433 € 44 241 €
EBITDA 159 710 € 160 923 € 146 875 € 121 842 € 70 320 € 84 609 € 70 546 €
Net margin 56.3% 106.9% 48.5% 49.8% 54.9% 55.5% 52.7%

Revenue and income statement

In 2024, SPFPL FINANCIERE EUGENIE achieves revenue of 208 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +16.3%. Vs 2023: +2%. After deducting consumption (0 €), gross margin stands at 208 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 160 k€, representing 76.8% of revenue. Warning negative scissor effect: despite revenue change (+2%), EBITDA varies by -1%, reducing margin by 2.5 pts. This reflects costs rising faster than revenue. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 117 k€, i.e. 56.3% of revenue. This profit can be retained or distributed to shareholders.

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

207 960 €

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

207 960 €

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

159 710 €

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

160 205 €

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

117 124 €

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

76.8%

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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 91%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 43%. 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 6.4 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 56.3% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

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

90.826%

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

42.748%

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

56.32%

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

6.354

Solvency indicators evolution
SPFPL FINANCIERE EUGENIE

Sector positioning

Debt ratio
90.83 2024
2022
2023
2024
Q1: 0.0
Med: 4.0
Q3: 41.75
Average

In 2024, the debt ratio of SPFPL FINANCIERE EUGENIE (90.83) 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
42.75% 2024
2022
2023
2024
Q1: 4.27%
Med: 38.89%
Q3: 76.46%
Good -19 pts over 3 years

In 2024, the financial autonomy of SPFPL FINANCIERE EUGENIE (42.8%) 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
6.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 1.1 years
Average

In 2024, the repayment capacity of SPFPL FINANCIERE EUGENIE (6.35) 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 liquidity ratio (= Current assets / Current liabilities) stands at 93.23. 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 11.1x. Operating income very largely covers interest expenses: high safety margin.

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

93.234

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

11.115

Liquidity indicators evolution
SPFPL FINANCIERE EUGENIE

Sector positioning

Liquidity ratio
93.23 2024
2022
2023
2024
Q1: 138.89
Med: 313.79
Q3: 966.61
Average

In 2024, the liquidity ratio of SPFPL FINANCIERE EUGENIE (93.23) 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
11.12x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 0.27x
Excellent

In 2024, the interest coverage of SPFPL FINANCIERE EUGENIE (11.1x) 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. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 88 days. Excellent situation: suppliers finance 88 days of the operating cycle (retail model). WCR is negative (-66 days): operations structurally generate cash. Over 2018-2024, WCR increased by +68%, 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

-38 300 €

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

0 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

88 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

-66 j

WCR and payment terms evolution
SPFPL FINANCIERE EUGENIE

Positioning of SPFPL FINANCIERE EUGENIE in its sector

Comparison with sector Conseil pour les affaires et autres conseils de gestion

Valuation estimate

Based on 69 transactions of similar company sales in 2024, the value of SPFPL FINANCIERE EUGENIE is estimated at 543 385 € (range 152 783€ - 995 987€). With an EBITDA of 159 710€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.66x (in line with sector norms). 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 2024
69 tx
152k€ 543k€ 995k€
543 385 € Range: 152 783€ - 995 987€
NAF 5 année 2024

Valuation detail by method

Ajustez les pondérations selon votre analyse

EBITDA Multiple 50%
159 710 € × 4.3x
Estimation 680 099 €
135 213€ - 1 088 857€
Revenue Multiple 30%
207 960 € × 0.66x
Estimation 137 025 €
79 744€ - 151 516€
Net Income Multiple 20%
117 124 € × 6.9x
Estimation 811 143 €
306 270€ - 2 030 521€

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 69 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 (Conseil pour les affaires et autres conseils de gestion)

Compare SPFPL FINANCIERE EUGENIE with other companies in the same sector:

Voir toutes les statistiques du secteur Conseil pour les affaires et autres conseils de gestion

Frequently asked questions about SPFPL FINANCIERE EUGENIE

What is the revenue of SPFPL FINANCIERE EUGENIE ?

The revenue of SPFPL FINANCIERE EUGENIE in 2024 is 208 k€.

Is SPFPL FINANCIERE EUGENIE profitable?

Yes, SPFPL FINANCIERE EUGENIE generated a net profit of 117 k€ in 2024.

Where is the headquarters of SPFPL FINANCIERE EUGENIE ?

The headquarters of SPFPL FINANCIERE EUGENIE is located in MIRABEAU (84120), in the department Vaucluse.

Where to find the tax return of SPFPL FINANCIERE EUGENIE ?

The tax return of SPFPL FINANCIERE EUGENIE 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 FINANCIERE EUGENIE operate?

SPFPL FINANCIERE EUGENIE operates in the sector Conseil pour les affaires et autres conseils de gestion (NAF code 70.22Z). See the 'Sector positioning' section above to compare the company with its competitors.