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SPFPL GACOMA : revenue, balance sheet and financial ratios

SPFPL GACOMA is a French company founded 3 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in DIJON (21000), this company of category PME shows in 2024 a net income positive of 10 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 GACOMA (SIREN 921967477)
Indicator 2024 2023
Revenue N/C N/C
Net income 9 705 € 15 480 €
EBITDA N/C N/C
Net margin N/C N/C

Revenue and income statement

In 2024, SPFPL GACOMA generates positive net income of 10 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2023-2024: 15 k€ -> 10 k€.

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

9 705 €

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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 487%. 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 17%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

486.519%

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

16.964%

Solvency indicators evolution
SPFPL GACOMA

Sector positioning

Debt ratio
486.52 2024
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average

In 2024, the debt ratio of SPFPL GACOMA (486.52) 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
16.96% 2024
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Average

In 2024, the financial autonomy of SPFPL GACOMA (17.0%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 159.20. 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

159.197

Liquidity indicators evolution
SPFPL GACOMA

Sector positioning

Liquidity ratio
159.2 2024
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average -25 pts over 2 years

In 2024, the liquidity ratio of SPFPL GACOMA (159.20) 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.

Positioning of SPFPL GACOMA 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 27 258€ to 188 069€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
27k€ 125k€ 188k€
125 948 € Range: 27 258€ - 188 069€
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 GACOMA with other companies in the same sector:

Frequently asked questions about SPFPL GACOMA

What is the revenue of SPFPL GACOMA ?

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

Is SPFPL GACOMA profitable?

Yes, SPFPL GACOMA generated a net profit of 10 k€ in 2024.

Where is the headquarters of SPFPL GACOMA ?

The headquarters of SPFPL GACOMA is located in DIJON (21000), in the department Cote-d'Or.

Where to find the tax return of SPFPL GACOMA ?

The tax return of SPFPL GACOMA 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 GACOMA operate?

SPFPL GACOMA 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.