SIREN : 489113092
SPIRIBAM is a French company founded 20 years ago, specialized in the sector Activités des sociétés holding. Based in LE LAMENTIN (97232), this company of category GE shows in 2024 a revenue of 24.1 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 | 2017 | 2015 | 2014 | 2013 |
|---|---|---|---|---|---|---|
| Revenue | 24 104 824 € | N/C | 2 375 016 € | 1 530 676 € | 1 043 924 € | 743 483 € |
| Net income | -3 509 344 € | -1 358 615 € | -647 463 € | -442 699 € | -402 789 € | 124 902 € |
| EBITDA | -2 623 842 € | N/C | -648 217 € | -331 429 € | -322 055 € | -345 237 € |
| Net margin | -14.6% | N/C | -27.3% | -28.9% | -38.6% | 16.8% |
In 2024, SPIRIBAM achieves revenue of 24.1 M€. Over the period 2013-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +37.2%. After deducting consumption (15.2 M€), gross margin stands at 8.9 M€, i.e. a rate of 37%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -2.6 M€, representing -10.9% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -3.5 M€ (-14.6% of revenue), which will impact equity.
24 104 824 €
8 875 002 €
-2 623 842 €
-2 740 665 €
-3 509 344 €
-10.9%
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 -21%. Low autonomy: the company heavily depends on external financing (banks, suppliers).
0.0%
-20.78%
-13.712%
0.0
58.5%
In 2024, the debt ratio of SPIRIBAM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio measures the weight of debt relative to equity. A low ratio indicates a solid financial structure with little dependence on creditors.
In 2024, the financial autonomy of SPIRIBAM (-20.8%) 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 SPIRIBAM (0.00) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 77.21. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
77.206
-30.65
In 2024, the liquidity ratio of SPIRIBAM (77.21) 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 SPIRIBAM (-30.6x) ranks below the median of the sector. This ratio indicates how many times operating income covers interest expenses. An improvement would strengthen the competitive position.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 83 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 79 days. The company must finance 4 days of gap between collections and payments. Inventory turnover is 124 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-30 days): operations structurally generate cash. Notable WCR improvement over the period (-1479%), freeing up cash.
-2 018 297 €
83 j
79 j
124 j
-30 j
Based on 54 transactions of similar company sales
in 2024,
the value of SPIRIBAM is estimated at
14 192 237 €
(range 8 829 367€ - 16 871 895€).
The price/revenue ratio is 0.59x
(in line with sector norms).
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.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 54 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 SPIRIBAM with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SPIRIBAM in 2024 is 24.1 M€.
SPIRIBAM recorded a net loss in 2024.
The headquarters of SPIRIBAM is located in LE LAMENTIN (97232), in the department Martinique.
The tax return of SPIRIBAM 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).
SPIRIBAM operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.