SIREN : 834654485
SPIRIT GAME is a French company founded 8 years ago, specialized in the sector Autres activités récréatives et de loisirs. Based in DOUVAINE (74140), this company of category PME shows in 2020 a revenue of 64 k€. 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 | 2020 | 2019 | 2018 |
|---|---|---|---|
| Revenue | 63 883 € | 133 755 € | 74 667 € |
| Net income | 1 889 € | 8 437 € | -9 976 € |
| EBITDA | 14 380 € | 20 168 € | 459 € |
| Net margin | 3.0% | 6.3% | -13.4% |
In 2020, SPIRIT GAME achieves revenue of 64 k€. Revenue is declining over the period 2018-2020 (CAGR: -7.5%). Significant drop of -52% vs 2019. After deducting consumption (5 k€), gross margin stands at 59 k€, i.e. a rate of 93%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 14 k€, representing 22.5% of revenue. Positive scissor effect: EBITDA margin improves by +7.4 pts, sign of improved operational efficiency. This high EBITDA margin provides strong self-financing capacity and resilience to uncertainties. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 2 k€, i.e. 3.0% of revenue. This profit can be retained or distributed to shareholders.
63 883 €
59 122 €
14 380 €
219 €
1 889 €
14.5%
The debt ratio (= Financial debt / Equity x 100) stands at 15548%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Debt repayment capacity (= Financial debt / Cash flow) indicates it would take 13.1 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 16.2% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
15547.813%
0.557%
16.223%
13.055
66.3%
In 2020, the debt ratio of SPIRIT GAME (15547.81) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2020, the financial autonomy of SPIRIT GAME (0.6%) 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 2020, the repayment capacity of SPIRIT GAME (13.05) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 218.69. 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 6.8x. Operating income very largely covers interest expenses: high safety margin.
218.695
6.752
In 2020, the liquidity ratio of SPIRIT GAME (218.69) 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.
In 2020, the interest coverage of SPIRIT GAME (6.8x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 13 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 136 days. Excellent situation: suppliers finance 123 days of the operating cycle (retail model). Inventory turnover is 13 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. Overall, WCR represents 186 days of revenue, i.e. 33 k€ to permanently finance. Over 2018-2020, WCR increased by +134%, requiring additional financing.
33 095 €
13 j
136 j
13 j
186 j
Based on 114 transactions of similar company sales (all years), the value of SPIRIT GAME is estimated at 53 410 € (range 29 299€ - 89 165€). With an EBITDA of 14 380€, the sector multiple of 5.1x is applied. The price/revenue ratio is 0.72x (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.
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This estimate is based on the analysis of 114 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 GAME with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités récréatives et de loisirs
The revenue of SPIRIT GAME in 2020 is 64 k€.
Yes, SPIRIT GAME generated a net profit of 2 k€ in 2020.
The headquarters of SPIRIT GAME is located in DOUVAINE (74140), in the department Haute-Savoie.
The tax return of SPIRIT GAME 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 GAME operates in the sector Autres activités récréatives et de loisirs (NAF code 93.29Z). See the 'Sector positioning' section above to compare the company with its competitors.