SIREN : 824466411
SPIRITS is a French company founded 9 years ago, specialized in the sector Activités des sièges sociaux. Based in SAINT-NAZAIRE (44600), this company of category PME shows in 2024 a revenue of 178 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-25
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2021 | 2020 | 2019 | 2018 | 2017 |
|---|---|---|---|---|---|---|---|
| Revenue | 178 000 € | 178 000 € | 130 000 € | 107 072 € | 108 503 € | 112 858 € | N/C |
| Net income | 71 863 € | 63 218 € | 33 083 € | 70 802 € | 11 094 € | 9 288 € | -1 535 € |
| EBITDA | 69 319 € | 53 905 € | 30 992 € | 9 135 € | 9 864 € | 10 260 € | -1 535 € |
| Net margin | 40.4% | 35.5% | 25.4% | 66.1% | 10.2% | 8.2% | N/C |
In 2024, SPIRITS achieves revenue of 178 k€. Over the period 2018-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +7.9%. Slight decline of 0% vs 2023. After deducting consumption (0 €), gross margin stands at 178 k€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 69 k€, representing 38.9% of revenue. Positive scissor effect: EBITDA margin improves by +8.7 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 72 k€, i.e. 40.4% of revenue. This profit can be retained or distributed to shareholders.
178 000 €
178 000 €
69 319 €
69 317 €
71 863 €
38.9%
The debt ratio (= Financial debt / Equity x 100) stands at 47%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 67%. 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 39.8% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
47.364%
67.047%
39.811%
3.969
In 2024, the debt ratio of SPIRITS (47.36) 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 SPIRITS (67.0%) 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.
In 2024, the repayment capacity of SPIRITS (3.97) 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 5946.99. 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 32.1x. Operating income very largely covers interest expenses: high safety margin.
5946.988
32.144
In 2024, the liquidity ratio of SPIRITS (5946.99) 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.
In 2024, the interest coverage of SPIRITS (32.1x) 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: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 89 days. Excellent situation: suppliers finance 89 days of the operating cycle (retail model). Overall, WCR represents 1233 days of revenue, i.e. 610 k€ to permanently finance.
609 577 €
0 j
89 j
0 j
1233 j
Based on 103 transactions of similar company sales in 2024, the value of SPIRITS is estimated at 331 201 € (range 86 551€ - 697 174€). With an EBITDA of 69 319€, the sector multiple of 5.0x is applied. 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 SPIRITS with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sièges sociaux
The revenue of SPIRITS in 2024 is 178 k€.
Yes, SPIRITS generated a net profit of 72 k€ in 2024.
The headquarters of SPIRITS is located in SAINT-NAZAIRE (44600), in the department Loire-Atlantique.
The tax return of SPIRITS 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).
SPIRITS 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.