SPIRIT PARTNER OVERSEAS : revenue, balance sheet and financial ratios

SPIRIT PARTNER OVERSEAS is a French company founded 28 years ago, specialized in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions. Based in LE HAVRE (76600), this company of category PME shows in 2018 a revenue of 1.6 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

Financial history - SPIRIT PARTNER OVERSEAS (SIREN 419080882)
Indicator 2024 2023 2020 2019 2018 2017 2016
Revenue N/C N/C N/C N/C 1 579 792 € 1 018 211 € 597 514 €
Net income 185 134 € 256 482 € 232 948 € 187 830 € 202 288 € 79 968 € 55 342 €
EBITDA N/C N/C N/C N/C 276 570 € 110 150 € 54 178 €
Net margin N/C N/C N/C N/C 12.8% 7.9% 9.3%

Revenue and income statement

In 2024, SPIRIT PARTNER OVERSEAS generates positive net income of 185 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2016-2024: 55 k€ -> 185 k€.

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

185 134 €

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Chart evolution

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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 54%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 59%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

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

54.012%

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

59.05%

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

80.5%

Solvency indicators evolution
SPIRIT PARTNER OVERSEAS

Sector positioning

Debt ratio
54.01 2024
2020
2023
2024
Q1: -592.0
Med: 0.0
Q3: 16.43
Average +21 pts over 3 years

In 2024, the debt ratio of SPIRIT PARTNER OVERSEAS (54.01) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.

Financial autonomy
59.05% 2024
2020
2023
2024
Q1: 18.26%
Med: 58.72%
Q3: 68.35%
Good -24 pts over 3 years

In 2024, the financial autonomy of SPIRIT PARTNER OVERSEAS (59.0%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 892.76. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

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

892.759

Liquidity indicators evolution
SPIRIT PARTNER OVERSEAS

Sector positioning

Liquidity ratio
892.76 2024
2020
2023
2024
Q1: 31.66
Med: 183.31
Q3: 376.64
Excellent

In 2024, the liquidity ratio of SPIRIT PARTNER OVERSEAS (892.76) ranks in the top 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio above 1 ensures comfortable coverage of short-term maturities.

Working capital requirement (WCR) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments.

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

0 €

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

0 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

0 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

0 j

WCR and payment terms evolution
SPIRIT PARTNER OVERSEAS

Positioning of SPIRIT PARTNER OVERSEAS in its sector

Comparison with sector Intermédiaires du commerce en machines, équipements industriels, navires et avions

Valuation estimate

Based on 229 transactions of similar company sales (all years), the value of SPIRIT PARTNER OVERSEAS is estimated at 312 495 € (range 129 448€ - 1 268 478€). 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.

Estimated enterprise value 2024
229 transactions
129k€ 312k€ 1268k€
312 495 € Range: 129 448€ - 1 268 478€
NAF 4 all-time Aggregated at NAF sub-class level

Valuation method used

Net Income Multiple
185 134 € × 1.7x = 312 496 €
Range: 129 449€ - 1 268 479€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 229 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 (Intermédiaires du commerce en machines, équipements industriels, navires et avions)

Compare SPIRIT PARTNER OVERSEAS with other companies in the same sector:

Voir toutes les statistiques du secteur Intermédiaires du commerce en machines, équipements industriels, navires et avions

Frequently asked questions about SPIRIT PARTNER OVERSEAS

What is the revenue of SPIRIT PARTNER OVERSEAS ?

The revenue of SPIRIT PARTNER OVERSEAS in 2018 is 1.6 M€.

Is SPIRIT PARTNER OVERSEAS profitable?

Yes, SPIRIT PARTNER OVERSEAS generated a net profit of 185 k€ in 2024.

Where is the headquarters of SPIRIT PARTNER OVERSEAS ?

The headquarters of SPIRIT PARTNER OVERSEAS is located in LE HAVRE (76600), in the department Seine-Maritime.

Where to find the tax return of SPIRIT PARTNER OVERSEAS ?

The tax return of SPIRIT PARTNER OVERSEAS 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 SPIRIT PARTNER OVERSEAS operate?

SPIRIT PARTNER OVERSEAS operates in the sector Intermédiaires du commerce en machines, équipements industriels, navires et avions (NAF code 46.14Z). See the 'Sector positioning' section above to compare the company with its competitors.