SIREN : 348802398
SPIRIT is a French company founded 37 years ago, specialized in the sector Activités des sièges sociaux. Based in LEVALLOIS-PERRET (92300), this company of category ETI shows in 2024 a revenue of 10.4 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 | 10 353 420 € | 10 804 350 € | 11 535 316 € | 7 844 089 € | 6 894 000 € | 6 470 257 € | 5 378 130 € | 4 488 935 € | 4 135 551 € |
| Net income | 17 446 358 € | 19 623 035 € | 95 071 475 € | 469 912 € | 759 289 € | 1 053 029 € | 1 018 080 € | 404 240 € | 2 206 687 € |
| EBITDA | -2 959 559 € | -4 252 040 € | -3 247 757 € | -3 244 311 € | -1 661 252 € | -1 424 549 € | -727 968 € | -472 322 € | 146 057 € |
| Net margin | 168.5% | 181.6% | 824.2% | 6.0% | 11.0% | 16.3% | 18.9% | 9.0% | 53.4% |
In 2024, SPIRIT achieves revenue of 10.4 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.2%. Slight decline of -4% vs 2023. After deducting consumption (0 €), gross margin stands at 10.4 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 -3.0 M€, representing -28.6% of revenue. Positive scissor effect: EBITDA margin improves by +10.8 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 17.4 M€, i.e. 168.5% of revenue. This profit can be retained or distributed to shareholders.
10 353 420 €
10 353 420 €
-2 959 559 €
-2 170 399 €
17 446 358 €
-28.5%
The debt ratio (= Financial debt / Equity x 100) stands at 31%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 74%. 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 4.0 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 144.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
30.768%
74.449%
144.505%
3.957
71.9%
In 2024, the debt ratio of SPIRIT (30.77) 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 SPIRIT (74.5%) 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 SPIRIT (3.96) 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 759.04. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
759.04
-319.988
In 2024, the liquidity ratio of SPIRIT (759.04) 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.
In 2024, the interest coverage of SPIRIT (-320.0x) 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: 718 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 41 days. The gap of 677 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 1023 days of revenue, i.e. 29.4 M€ to permanently finance.
29 411 788 €
718 j
41 j
0 j
1023 j
Based on 103 transactions of similar company sales in 2024, the value of SPIRIT is estimated at 68 697 207 € (range 23 900 712€ - 183 401 268€). 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 SPIRIT with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of SPIRIT in 2024 is 10.4 M€.
Yes, SPIRIT generated a net profit of 17.4 M€ in 2024.
The headquarters of SPIRIT is located in LEVALLOIS-PERRET (92300), in the department Hauts-de-Seine.
The tax return of SPIRIT 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).
SPIRIT 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.