Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPFPL M&MS : revenue, balance sheet and financial ratios

SPFPL M&MS is a French company founded 9 years ago, specialized in the sector Activités des sociétés holding. Based in BEZIERS (34500), this company of category PME shows in 2020 a net income positive of 215 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

Financial history - SPFPL M&MS (SIREN 822556346)
Indicator 2020 2019 2018 2017
Revenue N/C N/C N/C N/C
Net income 214 513 € 210 785 € -18 001 € -18 540 €
EBITDA N/C -2 663 € -3 112 € -3 030 €
Net margin N/C N/C N/C N/C

Revenue and income statement

In 2020, SPFPL M&MS generates positive net income of 215 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2020) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

214 513 €

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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 439%. 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 19%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

Debt ratio (2020) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

438.682%

Financial autonomy (2020) ?
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

18.518%

Solvency indicators evolution
SPFPL M&MS

Sector positioning

Debt ratio
438.68 2020
2018
2019
2020
Q1: 0.16
Med: 16.58
Q3: 89.95
Average +50 pts over 3 years

In 2020, the debt ratio of SPFPL M&MS (438.68) 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
18.52% 2020
2018
2019
2020
Q1: 21.18%
Med: 59.62%
Q3: 88.69%
Average

In 2020, the financial autonomy of SPFPL M&MS (18.5%) 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
7.76 years 2019
2018
2019
Q1: -0.0 years
Med: 0.17 years
Q3: 4.06 years
Average +50 pts over 2 years

In 2019, the repayment capacity of SPFPL M&MS (7.76) 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 5407.07. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2020) ?
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

5407.067

Liquidity indicators evolution
SPFPL M&MS

Sector positioning

Liquidity ratio
5407.07 2020
2018
2019
2020
Q1: 106.93
Med: 440.58
Q3: 2307.95
Excellent +50 pts over 3 years

In 2020, the liquidity ratio of SPFPL M&MS (5407.07) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Interest coverage
-637.81x 2019
2018
2019
Q1: -58.78x
Med: 0.0x
Q3: 0.0x
Average

In 2019, the interest coverage of SPFPL M&MS (-637.8x) 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.

Operating WCR (2020) ?
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 (2020) ?
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 (2020) ?
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

0 j

Inventory turnover (2020) ?
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 M&MS

Positioning of SPFPL M&MS in its sector

Comparison with sector Activités des sociétés holding

Valuation estimate

Based on 71 transactions of similar company sales in 2020, the value of SPFPL M&MS is estimated at 1 694 019 € (range 383 195€ - 3 359 840€). 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 2020
71 tx
383k€ 1694k€ 3359k€
1 694 019 € Range: 383 195€ - 3 359 840€
NAF 5 année 2020

Valuation method used

Net Income Multiple
214 513 € × 7.9x = 1 694 020 €
Range: 383 196€ - 3 359 841€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 71 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 M&MS with other companies in the same sector:

Voir toutes les statistiques du secteur Activités des sociétés holding

Frequently asked questions about SPFPL M&MS

What is the revenue of SPFPL M&MS ?

The revenue of SPFPL M&MS is not publicly disclosed (confidential accounts filed with INPI).

Is SPFPL M&MS profitable?

Yes, SPFPL M&MS generated a net profit of 215 k€ in 2020.

Where is the headquarters of SPFPL M&MS ?

The headquarters of SPFPL M&MS is located in BEZIERS (34500), in the department Herault.

Where to find the tax return of SPFPL M&MS ?

The tax return of SPFPL M&MS 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 M&MS operate?

SPFPL M&MS 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.