SIREN : 393841630
SPIRAGAINE is a French company founded 32 years ago, specialized in the sector Fabrication d'autres articles en caoutchouc. Based in SAINT-PIERRE-LES-ELBEUF (76320), this company of category PME shows in 2024 a revenue of 4.9 M€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 4 912 464 € | 4 851 896 € | 3 609 611 € | 3 064 415 € | 3 080 292 € | 3 850 097 € | N/C | N/C |
| Net income | 294 878 € | 375 290 € | 92 479 € | 27 320 € | 12 016 € | 38 336 € | 112 253 € | -110 664 € |
| EBITDA | 454 640 € | 584 341 € | 200 723 € | 125 872 € | 72 842 € | 134 305 € | N/C | N/C |
| Net margin | 6.0% | 7.7% | 2.6% | 0.9% | 0.4% | 1.0% | N/C | N/C |
In 2024, SPIRAGAINE achieves revenue of 4.9 M€. Revenue is growing positively over 8 years (CAGR: +5.0%). Vs 2023: +1%. After deducting consumption (1.6 M€), gross margin stands at 3.3 M€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 455 k€, representing 9.3% of revenue. Warning negative scissor effect: despite revenue change (+1%), EBITDA varies by -22%, reducing margin by 2.8 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 295 k€, i.e. 6.0% of revenue. This profit can be retained or distributed to shareholders.
4 912 464 €
3 324 450 €
454 640 €
394 534 €
294 878 €
9.3%
The debt ratio (= Financial debt / Equity x 100) stands at 13%. 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 55%. 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 0.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 7.0% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
12.729%
55.142%
6.966%
0.578
20.4%
In 2024, the debt ratio of SPIRAGAINE (12.73) 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 SPIRAGAINE (55.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2024, the repayment capacity of SPIRAGAINE (0.58) 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 226.59. 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 4.7x. Financial charges are adequately covered by operations.
226.595
4.717
In 2024, the liquidity ratio of SPIRAGAINE (226.59) 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 SPIRAGAINE (4.7x) 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) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 48 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 69 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 63 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 114 days of revenue, i.e. 1.6 M€ to permanently finance.
1 557 349 €
48 j
69 j
63 j
114 j
Based on 80 transactions of similar company sales
(all years),
the value of SPIRAGAINE is estimated at
695 597 €
(range 291 898€ - 1 416 408€).
With an EBITDA of 454 640€, the sector multiple of 1.3x is applied.
The price/revenue ratio is 0.21x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Ajustez les pondérations selon votre analyse
This estimate is based on the analysis of 80 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 SPIRAGAINE with other companies in the same sector:
Voir toutes les statistiques du secteur Fabrication d'autres articles en caoutchouc
The revenue of SPIRAGAINE in 2024 is 4.9 M€.
Yes, SPIRAGAINE generated a net profit of 295 k€ in 2024.
The headquarters of SPIRAGAINE is located in SAINT-PIERRE-LES-ELBEUF (76320), in the department Seine-Maritime.
The tax return of SPIRAGAINE 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).
SPIRAGAINE operates in the sector Fabrication d'autres articles en caoutchouc (NAF code 22.19Z). See the 'Sector positioning' section above to compare the company with its competitors.