Le dernier exercice comptable publié pour cette entreprise remonte à 2020. Les données ci-dessous peuvent ne plus refléter sa situation actuelle.

SPIC : revenue, balance sheet and financial ratios

SPIC is a French company founded 13 years ago, specialized in the sector Traitement et revêtement des métaux. Based in CETON (61260), this company of category PME shows in 2020 a revenue of 945 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-06-20

Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy

Synthèse

Santé financière : Saine

Aucun signal de fragilité majeur : rentabilité positive et structure financière équilibrée.

In summary, SPIC posts positive profitability over the latest financial year. Its financial structure is solid, with debt well contained relative to its sector.

Financial history - SPIC (SIREN 793202672)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016 2015
Revenue N/C N/C N/C N/C 944 883 € 1 213 421 € 1 120 390 € 1 107 241 € N/C N/C
Net income 134 210 € 54 057 € 17 329 € -77 080 € -89 841 € 53 824 € 75 998 € 508 744 € -120 € -120 €
EBITDA N/C N/C N/C N/C -72 076 € 75 014 € 82 381 € 50 955 € -120 € -120 €
Net margin N/C N/C N/C N/C -9.5% 4.4% 6.8% 45.9% N/C N/C

Revenue and income statement

In 2024, SPIC generates positive net income of 134 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Revenue (2020) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

944 883 €

Gross margin (2020) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

800 567 €

EBITDA (2020) ?
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

-72 076 €

EBIT (2020) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

-108 789 €

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

-89 841 €

EBITDA margin (2020) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-7.6%

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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 12%. This ratio is more favorable than the sector median (24.4%). Financial autonomy (= Equity / Total assets x 100) reaches 66%. Compared with its sector, this ratio places the company among the best positioned (sector median: 51.7%).

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

12.09%

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

66.19%

Cash flow / Revenue (2020) ?
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

-5.06%

Repayment capacity (2020) ?
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

-1.4

Asset age ratio (2020) ?
Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Interpretation
< 50% : Recent assets
50-70% : Normal wear
> 70% : Aging assets

31.7%

Solvency indicators evolution
SPIC

Sector positioning

Debt ratio
5.96% 2024
Q1: 5.31%
Med: 24.45%
Q3: 64.25%
Good +8 pts over 3 years

In 2024, the debt ratio of SPIC (6.0%) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
65.08% 2024
Q1: 34.88%
Med: 51.74%
Q3: 63.32%
Excellent

In 2024, the financial autonomy of SPIC (65.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 2.53. This ratio is less favorable than the sector median (2.3) and warrants attention.

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

2.53

Interest coverage (2020) ?
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

-1.34

Liquidity indicators evolution
SPIC

Sector positioning

Liquidity ratio
0.0 2024
Q1: 1.54
Med: 2.31
Q3: 3.2
Watch -54 pts over 3 years

In 2024, the liquidity ratio of SPIC (0.00) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Overall, WCR represents 73 days of revenue, i.e. 0 € to permanently finance. Between 2017 and 2020, WCR improved by 13 days of revenue, freeing up cash.

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

192 208 €

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

66 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

55 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

32 j

WCR in days of revenue (2020) ?
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

73 j

WCR and payment terms evolution
SPIC

Positioning of SPIC in its sector

Comparison with sector Traitement et revêtement des métaux

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (29 transactions). This range of 71 658€ to 720 366€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
71k€ 111k€ 720k€
111 543 € Range: 71 658€ - 720 366€
NAF 5 all-time
How is this estimate calculated?

This estimate is based on the analysis of 29 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 (Traitement et revêtement des métaux)

Compare SPIC with other companies in the same sector:

Voir toutes les statistiques du secteur Traitement et revêtement des métaux

Top companies in Traitement et revêtement des métaux

Largest companies by revenue in the sector Traitement et revêtement des métaux:

Top companies in Orne

Largest companies by revenue in the department Orne:

Voir le classement complet du département Orne

Frequently asked questions about SPIC

What is the revenue of SPIC ?

The revenue of SPIC in 2020 is 945 k€.

Is SPIC profitable?

Yes, SPIC generated a net profit of 134 k€ in 2024.

Where is the headquarters of SPIC ?

The headquarters of SPIC is located in CETON (61260), in the department Orne.

Where to find the tax return of SPIC ?

The tax return of SPIC 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 SPIC operate?

SPIC operates in the sector Traitement et revêtement des métaux (NAF code 25.61Z). See the 'Sector positioning' section above to compare the company with its competitors.