SIREN : 306591249
SPHERE is a French company founded 50 years ago, specialized in the sector Activités des sièges sociaux. Based in PARIS (75016), this company of category ETI shows in 2024 a revenue of 9.0 M€. 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 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 8 978 787 € | 8 978 786 € | 7 903 964 € | 9 042 099 € | 8 305 259 € | 9 821 651 € | 8 391 940 € | 6 389 473 € | 6 122 109 € |
| Net income | 8 714 847 € | 8 714 847 € | 8 062 317 € | 9 845 037 € | 4 188 671 € | 6 103 948 € | 6 242 980 € | 4 446 692 € | 3 804 372 € |
| EBITDA | 78 840 € | 78 841 € | -324 201 € | -387 906 € | -368 151 € | -449 270 € | -461 232 € | -303 996 € | -27 134 € |
| Net margin | 97.1% | 97.1% | 102.0% | 108.9% | 50.4% | 62.1% | 74.4% | 69.6% | 62.1% |
In 2024, SPHERE achieves revenue of 9.0 M€. Revenue is growing positively over 9 years (CAGR: +4.9%). Vs 2023: +0%. After deducting consumption (0 €), gross margin stands at 9.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 79 k€, representing 0.9% of revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 8.7 M€, i.e. 97.1% of revenue. This profit can be retained or distributed to shareholders.
8 978 787 €
8 978 787 €
78 840 €
684 926 €
8 714 847 €
0.9%
The debt ratio (= Financial debt / Equity x 100) stands at 18%. 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 72%. 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 2.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 112.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
17.617%
71.815%
112.84%
1.986
In 2024, the debt ratio of SPHERE (17.62) 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 SPHERE (71.8%) 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.
In 2024, the repayment capacity of SPHERE (1.99) 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 0.00. Alert: short-term debt exceeds current assets. Risk of payment difficulties without cash reinforcement. The interest coverage ratio (= EBIT / Interest expenses) is 4414.5x. Operating income very largely covers interest expenses: high safety margin.
0.0
4414.514
In 2024, the liquidity ratio of SPHERE (0.00) ranks below the median of the sector. This ratio measures the ability to cover short-term debt with current assets. An improvement would strengthen the competitive position.
In 2024, the interest coverage of SPHERE (4414.5x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 94 days. Excellent situation: suppliers finance 94 days of the operating cycle (retail model). WCR is negative (-971 days): operations structurally generate cash. Notable WCR improvement over the period (-214%), freeing up cash.
-24 208 426 €
0 j
94 j
0 j
-971 j
Based on 103 transactions of similar company sales in 2024, the value of SPHERE is estimated at 17 787 512 € (range 6 209 173€ - 47 005 665€). With an EBITDA of 78 840€, the sector multiple of 5.0x is applied. The price/revenue ratio is 0.38x (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.
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This estimate is based on the analysis of 103 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 SPHERE with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of SPHERE in 2024 is 9.0 M€.
Yes, SPHERE generated a net profit of 8.7 M€ in 2024.
The headquarters of SPHERE is located in PARIS (75016), in the department Paris.
The tax return of SPHERE 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).
SPHERE operates in the sector Activités des sièges sociaux (NAF code 70.10Z). See the 'Sector positioning' section above to compare the company with its competitors.