SPFPL LORENZO MARTIN : revenue, balance sheet and financial ratios

SPFPL LORENZO MARTIN is a French company founded 21 years ago, specialized in the sector Activités des sociétés holding. Based in PERIGUEUX (24000), this company of category PME shows in 2023 a revenue of 425 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 LORENZO MARTIN (SIREN 482259884)
Indicator 2023 2021 2020 2019 2018 2017 2016
Revenue 424 796 € N/C N/C 1 445 954 € 1 184 464 € 982 204 € 879 100 €
Net income -872 447 € -10 800 € -886 € 6 567 € -11 107 € 25 123 € 23 210 €
EBITDA -21 450 € N/C N/C 35 919 € -10 137 € 21 467 € 47 139 €
Net margin -205.4% N/C N/C 0.5% -0.9% 2.6% 2.6%

Revenue and income statement

In 2023, SPFPL LORENZO MARTIN achieves revenue of 425 k€. Revenue is declining over the period 2016-2023 (CAGR: -9.9%). After deducting consumption (338 k€), gross margin stands at 86 k€, i.e. a rate of 20%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -21 k€, representing -5.0% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -872 k€ (-205.4% of revenue), which will impact equity.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

424 796 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

86 318 €

EBITDA (2023) ?
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

-21 450 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

79 525 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

-872 447 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-5.0%

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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 26%. This very low level reflects a solid financial structure, offering significant room for future investments or acquisitions. Financial autonomy (= Equity / Total assets x 100) reaches 77%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

26.115%

Financial autonomy (2023) ?
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

76.949%

Cash flow / Revenue (2023) ?
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

-5.448%

Repayment capacity (2023) ?
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

-1.336

Solvency indicators evolution
SPFPL LORENZO MARTIN

Sector positioning

Debt ratio
26.11 2023
2020
2021
2023
Q1: 0.03
Med: 10.87
Q3: 70.22
Average

In 2023, the debt ratio of SPFPL LORENZO MARTIN (26.11) 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
76.95% 2023
2020
2021
2023
Q1: 17.2%
Med: 61.39%
Q3: 90.77%
Good

In 2023, the financial autonomy of SPFPL LORENZO MARTIN (77.0%) 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
-1.34 years 2023
2023
Q1: 0.0 years
Med: 0.09 years
Q3: 3.23 years
Excellent

In 2023, the repayment capacity of SPFPL LORENZO MARTIN (-1.34) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2562.06. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

2562.063

Interest coverage (2023) ?
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

-86.033

Liquidity indicators evolution
SPFPL LORENZO MARTIN

Sector positioning

Liquidity ratio
2562.06 2023
2020
2021
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Good +38 pts over 3 years

In 2023, the liquidity ratio of SPFPL LORENZO MARTIN (2562.06) 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
-86.03x 2023
2023
Q1: -65.31x
Med: 0.0x
Q3: 0.0x
Average

In 2023, the interest coverage of SPFPL LORENZO MARTIN (-86.0x) 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: 31 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 6 days. The company must finance 25 days of gap between collections and payments. Overall, WCR represents 37 days of revenue, i.e. 44 k€ to permanently finance. Notable WCR improvement over the period (-66%), freeing up cash.

Operating WCR (2023) ?
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

44 115 €

Customer credit (2023) ?
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

31 j

Supplier credit (2023) ?
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

6 j

Inventory turnover (2023) ?
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 (2023) ?
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

37 j

WCR and payment terms evolution
SPFPL LORENZO MARTIN

Positioning of SPFPL LORENZO MARTIN in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 63 transactions of similar company sales in 2023, the value of SPFPL LORENZO MARTIN is estimated at 102 154 € (range 74 710€ - 303 386€). The price/revenue ratio is 0.24x (conservative valuation). 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.

Estimated enterprise value 2023
63 tx
74k€ 102k€ 303k€
102 154 € Range: 74 710€ - 303 386€
NAF 5 année 2023

Valuation method used

Revenue Multiple
424 796 € × 0.24x = 102 154 €
Range: 74 710€ - 303 386€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 63 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 LORENZO MARTIN with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL LORENZO MARTIN

What is the revenue of SPFPL LORENZO MARTIN ?

The revenue of SPFPL LORENZO MARTIN in 2023 is 425 k€.

Is SPFPL LORENZO MARTIN profitable?

SPFPL LORENZO MARTIN recorded a net loss in 2023.

Where is the headquarters of SPFPL LORENZO MARTIN ?

The headquarters of SPFPL LORENZO MARTIN is located in PERIGUEUX (24000), in the department Dordogne.

Where to find the tax return of SPFPL LORENZO MARTIN ?

The tax return of SPFPL LORENZO MARTIN 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 LORENZO MARTIN operate?

SPFPL LORENZO MARTIN 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.