SPFPL HIRA MARIE-CECILE : revenue, balance sheet and financial ratios

SPFPL HIRA MARIE-CECILE is a French company founded 7 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in LE POINCONNET (36330), this company of category PME shows in 2025 a revenue of 46 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 HIRA MARIE-CECILE (SIREN 847643202)
Indicator 2025 2024 2022 2021 2020
Revenue 45 678 € 91 356 € 76 017 € N/C N/C
Net income 79 076 € 83 069 € 72 961 € 66 601 € 67 496 €
EBITDA -4 276 € -569 € -17 361 € -1 421 € -49 392 €
Net margin 173.1% 90.9% 96.0% N/C N/C

Revenue and income statement

In 2025, SPFPL HIRA MARIE-CECILE achieves revenue of 46 k€. Revenue is declining over the period 2022-2025 (CAGR: -15.6%). Significant drop of -50% vs 2024. After deducting consumption (0 €), gross margin stands at 46 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 -9.4% of revenue. Warning negative scissor effect: despite revenue change (-50%), EBITDA varies by -651%, reducing margin by 8.7 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 79 k€, i.e. 173.1% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2025) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

45 678 €

Gross margin (2025) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

45 678 €

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

-4 276 €

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

-4 279 €

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

79 076 €

EBITDA margin (2025) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-9.4%

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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 198%. 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 33%. The balance between equity and debt is satisfactory. Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 9.6 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 171.7% 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 (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

198.165%

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

33.484%

Cash flow / Revenue (2025) ?
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

171.698%

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

9.558

Solvency indicators evolution
SPFPL HIRA MARIE-CECILE

Sector positioning

Debt ratio
198.16 2025
2022
2024
2025
Q1: 0.14
Med: 27.24
Q3: 146.28
Average

In 2025, the debt ratio of SPFPL HIRA MARIE-CECILE (198.16) 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
33.48% 2025
2022
2024
2025
Q1: 17.38%
Med: 54.75%
Q3: 87.41%
Average +11 pts over 3 years

In 2025, the financial autonomy of SPFPL HIRA MARIE-CECILE (33.5%) 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
9.56 years 2025
2022
2024
2025
Q1: 0.0 years
Med: 0.77 years
Q3: 6.12 years
Average

In 2025, the repayment capacity of SPFPL HIRA MARIE-CECILE (9.56) 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 1590.06. 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

1590.06

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

-94.083

Liquidity indicators evolution
SPFPL HIRA MARIE-CECILE

Sector positioning

Liquidity ratio
1590.06 2025
2022
2024
2025
Q1: 159.67
Med: 1116.63
Q3: 6512.12
Good +22 pts over 3 years

In 2025, the liquidity ratio of SPFPL HIRA MARIE-CECILE (1590.06) ranks above the median of the sector. This ratio measures the ability to cover short-term debt with current assets. This comfortable position offers an appreciable safety margin.

Interest coverage
-94.08x 2025
2022
2024
2025
Q1: -191.54x
Med: -25.42x
Q3: 0.0x
Average

In 2025, the interest coverage of SPFPL HIRA MARIE-CECILE (-94.1x) 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: 227 days. Excellent situation: suppliers finance 227 days of the operating cycle (retail model). Overall, WCR represents 1 days of revenue, i.e. 187 € to permanently finance.

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

187 €

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

227 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 in days of revenue (2025) ?
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

1 j

WCR and payment terms evolution
SPFPL HIRA MARIE-CECILE

Positioning of SPFPL HIRA MARIE-CECILE 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 HIRA MARIE-CECILE is estimated at 347 340 € (range 216 243€ - 532 707€). The price/revenue ratio is 0.71x (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.

Estimated enterprise value 2025
170 transactions
216k€ 347k€ 532k€
347 340 € Range: 216 243€ - 532 707€
NAF 5 all-time

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
45 678 € × 0.71x
Estimation 32 390 €
21 648€ - 37 851€
Net Income Multiple 20%
79 076 € × 10.4x
Estimation 819 765 €
508 135€ - 1 274 993€

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 HIRA MARIE-CECILE 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 HIRA MARIE-CECILE

What is the revenue of SPFPL HIRA MARIE-CECILE ?

The revenue of SPFPL HIRA MARIE-CECILE in 2025 is 46 k€.

Is SPFPL HIRA MARIE-CECILE profitable?

Yes, SPFPL HIRA MARIE-CECILE generated a net profit of 79 k€ in 2025.

Where is the headquarters of SPFPL HIRA MARIE-CECILE ?

The headquarters of SPFPL HIRA MARIE-CECILE is located in LE POINCONNET (36330), in the department Indre.

Where to find the tax return of SPFPL HIRA MARIE-CECILE ?

The tax return of SPFPL HIRA MARIE-CECILE 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 HIRA MARIE-CECILE operate?

SPFPL HIRA MARIE-CECILE 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.