SPFPL HOLDING RIVIERES : revenue, balance sheet and financial ratios

SPFPL HOLDING RIVIERES is a French company founded 10 years ago, specialized in the sector Activités des sociétés holding. Based in LA ROCHEFOUCAULD-EN-ANGOUMOIS (16110), this company of category PME shows in 2025 a revenue of 20 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 HOLDING RIVIERES (SIREN 813534948)
Indicator 2025 2024 2023 2022 2021 2020 2017 2016
Revenue 20 000 € 20 000 € 20 000 € 20 000 € 20 000 € 20 000 € 20 000 € 20 000 €
Net income 88 221 € 120 637 € 133 293 € 147 335 € 7 007 € 111 337 € -10 890 € -16 384 €
EBITDA 16 523 € 16 420 € 16 872 € 17 003 € 17 343 € 16 229 € 15 749 € 17 075 €
Net margin 441.1% 603.2% 666.5% 736.7% 35.0% 556.7% -54.4% -81.9%

Revenue and income statement

In 2025, SPFPL HOLDING RIVIERES achieves revenue of 20 k€. Activity remains stable over the period (CAGR: 0.0%). Slight decline of 0% vs 2024. After deducting consumption (0 €), gross margin stands at 20 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 17 k€, representing 82.6% of 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 88 k€, i.e. 441.1% 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

20 000 €

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

20 000 €

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

16 523 €

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

16 523 €

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

88 221 €

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

82.6%

Loading income statement...

Chart evolution

Show :

Assets

Loading data...

Liabilities

Loading data...

Solvency and debt ratios

The debt ratio (= Financial debt / Equity x 100) stands at 73%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 57%. 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 4.5 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 441.1% 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

73.324%

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

57.039%

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

441.105%

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

4.476

Solvency indicators evolution
SPFPL HOLDING RIVIERES

Sector positioning

Debt ratio
73.32 2025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Average

In 2025, the debt ratio of SPFPL HOLDING RIVIERES (73.32) 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
57.04% 2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Average +7 pts over 3 years

In 2025, the financial autonomy of SPFPL HOLDING RIVIERES (57.0%) 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
4.48 years 2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Average

In 2025, the repayment capacity of SPFPL HOLDING RIVIERES (4.48) 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 240.81. 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 37.2x. Operating income very largely covers interest expenses: high safety margin.

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

240.813

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

37.191

Liquidity indicators evolution
SPFPL HOLDING RIVIERES

Sector positioning

Liquidity ratio
240.81 2025
2023
2024
2025
Q1: 161.8
Med: 834.57
Q3: 4761.54
Average -6 pts over 3 years

In 2025, the liquidity ratio of SPFPL HOLDING RIVIERES (240.81) 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
37.19x 2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Excellent

In 2025, the interest coverage of SPFPL HOLDING RIVIERES (37.2x) 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: 360 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 31 days. The gap of 329 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 255 days of revenue, i.e. 14 k€ to permanently finance. Notable WCR improvement over the period (-21%), freeing up cash.

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

14 142 €

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

360 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

31 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

255 j

WCR and payment terms evolution
SPFPL HOLDING RIVIERES

Positioning of SPFPL HOLDING RIVIERES in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (20 transactions). This range of 19 948€ to 448 695€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2025
Indicative
19k€ 81k€ 448k€
81 665 € Range: 19 948€ - 448 695€
NAF 5 année 2025

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 20 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 (Activités des sociétés holding)

Compare SPFPL HOLDING RIVIERES with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL HOLDING RIVIERES

What is the revenue of SPFPL HOLDING RIVIERES ?

The revenue of SPFPL HOLDING RIVIERES in 2025 is 20 k€.

Is SPFPL HOLDING RIVIERES profitable?

Yes, SPFPL HOLDING RIVIERES generated a net profit of 88 k€ in 2025.

Where is the headquarters of SPFPL HOLDING RIVIERES ?

The headquarters of SPFPL HOLDING RIVIERES is located in LA ROCHEFOUCAULD-EN-ANGOUMOIS (16110), in the department Charente.

Where to find the tax return of SPFPL HOLDING RIVIERES ?

The tax return of SPFPL HOLDING RIVIERES 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 HOLDING RIVIERES operate?

SPFPL HOLDING RIVIERES operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.