SPFPL L'ECUME : revenue, balance sheet and financial ratios

SPFPL L'ECUME is a French company founded 12 years ago, specialized in the sector Fonds de placement et entités financières similaires. Based in TASSIN-LA-DEMI-LUNE (69160), this company of category PME shows in 2021 a revenue of 75€. 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 L'ECUME (SIREN 802391219)
Indicator 2024 2023 2021 2020 2019 2018
Revenue N/C N/C 75 € 193 € 12 297 € 120 218 €
Net income 226 679 € 264 281 € 82 132 € 116 038 € 64 859 € 18 065 €
EBITDA -34 969 € -31 178 € -27 151 € -20 773 € -15 113 € -29 370 €
Net margin N/C N/C 109509.3% 60123.3% 527.4% 15.0%

Revenue and income statement

In 2024, SPFPL L'ECUME generates positive net income of 227 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2018-2024: 18 k€ -> 227 k€.

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

-34 969 €

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

-42 042 €

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

226 679 €

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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 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 73%. 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 0.7 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability.

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

30.575%

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

72.983%

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

0.746

Asset age ratio (2024) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

73.7%

Solvency indicators evolution
SPFPL L'ECUME

Sector positioning

Debt ratio
30.57 2024
2021
2023
2024
Q1: 0.01
Med: 13.69
Q3: 116.56
Average -20 pts over 3 years

In 2024, the debt ratio of SPFPL L'ECUME (30.57) 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
72.98% 2024
2021
2023
2024
Q1: 13.95%
Med: 55.8%
Q3: 90.35%
Good +19 pts over 3 years

In 2024, the financial autonomy of SPFPL L'ECUME (73.0%) 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
0.75 years 2024
2021
2023
2024
Q1: 0.0 years
Med: 0.15 years
Q3: 4.69 years
Average -16 pts over 3 years

In 2024, the repayment capacity of SPFPL L'ECUME (0.75) 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 739.90. 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

739.898

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

-16.008

Liquidity indicators evolution
SPFPL L'ECUME

Sector positioning

Liquidity ratio
739.9 2024
2021
2023
2024
Q1: 132.35
Med: 897.73
Q3: 5412.13
Average -24 pts over 3 years

In 2024, the liquidity ratio of SPFPL L'ECUME (739.90) 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
-16.01x 2024
2021
2023
2024
Q1: -144.56x
Med: -8.16x
Q3: 0.0x
Average +6 pts over 3 years

In 2024, the interest coverage of SPFPL L'ECUME (-16.0x) 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: 14 days. Favorable situation: supplier credit is longer than customer credit by 14 days.

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

0 €

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

14 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 and payment terms evolution
SPFPL L'ECUME

Positioning of SPFPL L'ECUME 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 636 667€ to 4 392 720€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
636k€ 2941k€ 4392k€
2 941 781 € Range: 636 667€ - 4 392 720€
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 L'ECUME 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 L'ECUME

What is the revenue of SPFPL L'ECUME ?

The revenue of SPFPL L'ECUME in 2021 is 75€.

Is SPFPL L'ECUME profitable?

Yes, SPFPL L'ECUME generated a net profit of 227 k€ in 2024.

Where is the headquarters of SPFPL L'ECUME ?

The headquarters of SPFPL L'ECUME is located in TASSIN-LA-DEMI-LUNE (69160), in the department Rhone.

Where to find the tax return of SPFPL L'ECUME ?

The tax return of SPFPL L'ECUME 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 L'ECUME operate?

SPFPL L'ECUME 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.