SIREN : 389417676
SPH is a French company founded 33 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in ROUEN (76000), this company of category PME shows in 2024 a net income positive of 563 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 |
|---|---|---|---|---|---|
| Revenue | N/C | N/C | N/C | N/C | N/C |
| Net income | 562 532 € | 873 742 € | 913 041 € | 551 296 € | 197 677 € |
| EBITDA | N/C | N/C | N/C | N/C | N/C |
| Net margin | N/C | N/C | N/C | N/C | N/C |
In 2024, SPH generates positive net income of 563 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2024: 198 k€ -> 563 k€.
562 532 €
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 82%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
0.473%
81.779%
40.1%
In 2024, the debt ratio of SPH (0.47) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SPH (81.8%) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 292.35. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
292.353
In 2024, the liquidity ratio of SPH (292.35) 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.
Based on 114 transactions of similar company sales (all years), the value of SPH is estimated at 4 350 174 € (range 2 536 472€ - 8 376 551€). 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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 114 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 SPH with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of SPH is not publicly disclosed (confidential accounts filed with INPI).
Yes, SPH generated a net profit of 563 k€ in 2024.
The headquarters of SPH is located in ROUEN (76000), in the department Seine-Maritime.
The tax return of SPH 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).
SPH operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.