SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION : revenue, balance sheet and financial ratios

SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION is a French company founded 9 years ago, specialized in the sector Ingénierie, études techniques. Based in JOUE-LES-TOURS (37300), this company of category PME shows in 2024 a revenue of 1.6 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.

Data updated on 2026-04-11

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

Financial history - SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION (SIREN 828025841)
Indicator 2024 2023 2022
Revenue 1 580 275 € 1 436 869 € 1 406 211 €
Net income 138 592 € 145 688 € 186 618 €
EBITDA 196 749 € 232 744 € 305 219 €
Net margin 8.8% 10.1% 13.3%

Revenue and income statement

In 2024, SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION achieves revenue of 1.6 M€. Over the period 2022-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +6.0%. Vs 2023: +10%. After deducting consumption (0 €), gross margin stands at 1.6 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 197 k€, representing 12.5% of revenue. Warning negative scissor effect: despite revenue change (+10%), EBITDA varies by -15%, reducing margin by 3.7 pts. This reflects costs rising faster than revenue. This level of operating margin is satisfactory for the sector. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 139 k€, i.e. 8.8% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

1 580 275 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

1 580 275 €

EBITDA (2024) ?
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

196 749 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

193 557 €

Net income (2024) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

138 592 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

12.4%

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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 1%. 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 63%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 9.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.

Debt ratio (2024) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

1.305%

Financial autonomy (2024) ?
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

62.775%

Cash flow / Revenue (2024) ?
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

8.971%

Repayment capacity (2024) ?
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

0.049

Asset age ratio (2024) ?
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

48.5%

Solvency indicators evolution
SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION

Sector positioning

Debt ratio
1.3 2024
2022
2023
2024
Q1: 0.0
Med: 8.27
Q3: 42.91
Good

In 2024, the debt ratio of SPIC - SIMON PHILIPPE ING... (1.30) 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
62.77% 2024
2022
2023
2024
Q1: 11.43%
Med: 37.89%
Q3: 61.44%
Excellent

In 2024, the financial autonomy of SPIC - SIMON PHILIPPE ING... (62.8%) 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.

Repayment capacity
0.05 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.91 years
Average

In 2024, the repayment capacity of SPIC - SIMON PHILIPPE ING... (0.05) 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 261.69. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 0.1x. Danger: operating income does not cover interest charges, unsustainable situation.

Liquidity ratio (2024) ?
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

261.691

Interest coverage (2024) ?
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

0.067

Liquidity indicators evolution
SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION

Sector positioning

Liquidity ratio
261.69 2024
2022
2023
2024
Q1: 149.23
Med: 230.43
Q3: 406.09
Good

In 2024, the liquidity ratio of SPIC - SIMON PHILIPPE ING... (261.69) 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.

Interest coverage
0.07x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.06x
Good

In 2024, the interest coverage of SPIC - SIMON PHILIPPE ING... (0.1x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 58 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 36 days. The company must finance 22 days of gap between collections and payments. Inventory turnover is 8 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 30 days of revenue, i.e. 133 k€ to permanently finance.

Operating WCR (2024) ?
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

132 632 €

Customer credit (2024) ?
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

58 j

Supplier credit (2024) ?
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

36 j

Inventory turnover (2024) ?
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

8 j

WCR in days of revenue (2024) ?
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

30 j

WCR and payment terms evolution
SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION

Positioning of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 101 428€ to 596 914€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
101k€ 218k€ 596k€
218 497 € Range: 101 428€ - 596 914€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION

What is the revenue of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION ?

The revenue of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION in 2024 is 1.6 M€.

Is SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION profitable?

Yes, SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION generated a net profit of 139 k€ in 2024.

Where is the headquarters of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION ?

The headquarters of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION is located in JOUE-LES-TOURS (37300), in the department Indre-et-Loire.

Where to find the tax return of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION ?

The tax return of SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION 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 - SIMON PHILIPPE INGENIERIE CONSTRUCTION operate?

SPIC - SIMON PHILIPPE INGENIERIE CONSTRUCTION operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.