SIREN : 832538532
SPFPL LEMAIRE is a French company founded 8 years ago, specialized in the sector Activités des sociétés holding. Based in LIMOGES (87000), this company of category PME shows in 2024 a revenue of 2 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 |
|---|---|---|---|---|---|---|---|
| Revenue | 2 500 € | 4 000 € | 4 000 € | 4 000 € | 9 000 € | N/C | N/C |
| Net income | 48 106 € | 51 906 € | 47 270 € | 46 437 € | 51 969 € | 30 032 € | 0 € |
| EBITDA | -2 032 € | 2 635 € | 2 718 € | 2 767 € | 7 946 € | -1 020 € | -7 901 € |
| Net margin | 1924.2% | 1297.6% | 1181.8% | 1160.9% | 577.4% | N/C | N/C |
In 2024, SPFPL LEMAIRE achieves revenue of 2 k€. Revenue is declining over the period 2020-2024 (CAGR: -27.4%). Significant drop of -38% vs 2023. After deducting consumption (0 €), gross margin stands at 2 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 -2 k€, representing -81.3% of revenue. Warning negative scissor effect: despite revenue change (-38%), EBITDA varies by -177%, reducing margin by 147.2 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 48 k€, i.e. 1924.2% of revenue. This profit can be retained or distributed to shareholders.
2 500 €
2 500 €
-2 032 €
-2 032 €
48 106 €
-81.3%
The debt ratio (= Financial debt / Equity x 100) stands at 107%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 48%. 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 6.7 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 1924.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
107.064%
48.197%
1924.24%
6.674
In 2024, the debt ratio of SPFPL LEMAIRE (107.06) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2024, the financial autonomy of SPFPL LEMAIRE (48.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SPFPL LEMAIRE (6.67) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 2108.40. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2108.4
-136.959
In 2024, the liquidity ratio of SPFPL LEMAIRE (2108.40) 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.
In 2024, the interest coverage of SPFPL LEMAIRE (-137.0x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 1500 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 0 days. The gap of 1500 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. WCR is negative (-1577 days): operations structurally generate cash.
-10 951 €
1500 j
0 j
0 j
-1577 j
Based on 54 transactions of similar company sales
in 2024,
the value of SPFPL LEMAIRE is estimated at
28 976 €
(range 18 466€ - 144 761€).
The price/revenue ratio is 0.59x
(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.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 54 actual transactions of similar company sales (same NAF code) registered with BODACC between 2016 and 2025.
This estimate is provided for information purposes only. A precise valuation requires in-depth analysis (assets, liabilities, prospects, market...).
Compare SPFPL LEMAIRE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SPFPL LEMAIRE in 2024 is 2 k€.
Yes, SPFPL LEMAIRE generated a net profit of 48 k€ in 2024.
The headquarters of SPFPL LEMAIRE is located in LIMOGES (87000), in the department Haute-Vienne.
The tax return of SPFPL LEMAIRE 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).
SPFPL LEMAIRE 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.