Employees: NN (None)Legal category: 5470Size: PMECreation date: 2015-05-04 (11 years)Status: ActiveBusiness sector: Activités des sociétés holdingLocation: COUTANCES (50200), Manche
Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPFPLA GORAND : revenue, balance sheet and financial ratios
SPFPLA GORAND is a French company
founded 11 years ago,
specialized in the sector Activités des sociétés holding.
Based in COUTANCES (50200),
this company of category PME
shows in 2025 a net income positive of 41 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Financial history - SPFPLA GORAND (SIREN 811478254)
Indicator
2025
2024
2023
2022
2021
2020
2019
2018
2017
2016
Revenue
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Net income
40 681 €
13 055 €
32 224 €
19 442 €
-513 €
22 193 €
54 662 €
50 078 €
40 236 €
21 374 €
EBITDA
-722 €
-689 €
-778 €
-683 €
-582 €
-932 €
-1 004 €
-795 €
-707 €
N/C
Net margin
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
N/C
Revenue and income statement
In 2025, SPFPLA GORAND generates positive net income of 41 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2025: 21 k€ -> 41 k€.
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
-722 €
EBIT (2025)
?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals
-722 €
Net income (2025)
?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
40 681 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 0%. 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 100%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
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
0.0%
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
100.0%
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
0.0
Solvency indicators evolution SPFPLA GORAND
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Debt ratio
3.825
7.465
2.555
0.944
0.0
0.0
0.0
0.0
0.0
0.0
Financial autonomy
96.316
93.054
97.508
99.045
99.99
100.0
100.0
99.984
100.0
100.0
Repayment capacity
None
0.808
0.235
0.09
0.0
0.0
0.0
0.0
0.0
0.0
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
0.02025
2023
2024
2025
Q1: 0.04
Med: 8.09
Q3: 54.01
Excellent
In 2025, the debt ratio of SPFPLA GORAND (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
Financial autonomy
100.0%2025
2023
2024
2025
Q1: 21.27%
Med: 67.32%
Q3: 92.99%
Excellent
In 2025, the financial autonomy of SPFPLA GORAND (100.0%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
Repayment capacity
0.0 years2025
2023
2024
2025
Q1: 0.0 years
Med: 0.19 years
Q3: 2.98 years
Excellent
In 2025, the repayment capacity of SPFPLA GORAND (0.00) 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
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
-9103.878
Liquidity indicators evolution SPFPLA GORAND
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2016
2017
2018
2019
2020
2021
2022
2023
2024
2025
Liquidity ratio
None
None
None
114524.49
244628.302
None
None
200742.222
None
None
Interest coverage
None
0.0
0.0
0.0
-0.429
-1.89
0.0
-63.625
-218.433
-9103.878
Sector positioning
Liquidity ratio
200742.222023
2023
Q1: 126.86
Med: 619.0
Q3: 3548.33
Excellent
In 2023, the liquidity ratio of SPFPLA GORAND (200742.22) 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
-9103.88x2025
2023
2024
2025
Q1: -62.1x
Med: 0.0x
Q3: 0.0x
Watch
In 2025, the interest coverage of SPFPLA GORAND (-9103.9x) ranks in the bottom 25% of the sector. This ratio indicates how many times operating income covers interest expenses. Low coverage may indicate fragility to rate or income variations.
Positioning of SPFPLA GORAND 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 16 222€ to 499 939€ is provided for information purposes only and requires in-depth analysis to be confirmed.
Estimated enterprise value2025
Indicative
16k€83k€499k€
83 551 €Range: 16 222€ - 499 939€
NAF 5 année 2025
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
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 SPFPLA GORAND with other companies in the same sector:
The revenue of SPFPLA GORAND is not publicly disclosed (confidential accounts filed with INPI).
Is SPFPLA GORAND profitable?
Yes, SPFPLA GORAND generated a net profit of 41 k€ in 2025.
Where is the headquarters of SPFPLA GORAND ?
The headquarters of SPFPLA GORAND is located in COUTANCES (50200), in the department Manche.
Where to find the tax return of SPFPLA GORAND ?
The tax return of SPFPLA GORAND 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 SPFPLA GORAND operate?
SPFPLA GORAND 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.
Item evolution
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