Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.

SPJ SHOP : revenue, balance sheet and financial ratios

SPJ SHOP is a French company founded 2 years ago, specialized in the sector Supérettes. Based in PLENEUF-VAL-ANDRE (22370), this company of category PME shows in 2024 a net income positive of 30 k€. 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

Financial history - SPJ SHOP (SIREN 979774783)
Indicator 2024
Revenue N/C
Net income 30 086 €
EBITDA N/C
Net margin N/C

Revenue and income statement

In 2024, SPJ SHOP generates positive net income of 30 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

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

30 086 €

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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 18%. 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 28%. The balance between equity and debt is satisfactory.

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

17.965%

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

28.236%

Solvency indicators evolution
SPJ SHOP

Sector positioning

Debt ratio
17.96 2024
2024
Q1: 0.25
Med: 23.83
Q3: 85.22
Good

In 2024, the debt ratio of SPJ SHOP (17.96) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.

Financial autonomy
28.24% 2024
2024
Q1: 10.71%
Med: 34.3%
Q3: 54.75%
Average

In 2024, the financial autonomy of SPJ SHOP (28.2%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 136.22. 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

136.22

Liquidity indicators evolution
SPJ SHOP

Sector positioning

Liquidity ratio
136.22 2024
2024
Q1: 96.57
Med: 149.63
Q3: 227.74
Average

In 2024, the liquidity ratio of SPJ SHOP (136.22) 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.

Positioning of SPJ SHOP in its sector

Comparison with sector Supérettes

Valuation estimate

Based on 551 transactions of similar company sales in 2024, the value of SPJ SHOP is estimated at 175 271 € (range 79 067€ - 395 817€). 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
551 transactions
79k€ 175k€ 395k€
175 271 € Range: 79 067€ - 395 817€
NAF 5 année 2024

Valuation method used

Net Income Multiple
30 086 € × 5.8x = 175 272 €
Range: 79 067€ - 395 817€

Only this financial indicator is available for this company.

How is this estimate calculated?

This estimate is based on the analysis of 551 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 (Supérettes)

Compare SPJ SHOP with other companies in the same sector:

Frequently asked questions about SPJ SHOP

What is the revenue of SPJ SHOP ?

The revenue of SPJ SHOP is not publicly disclosed (confidential accounts filed with INPI).

Is SPJ SHOP profitable?

Yes, SPJ SHOP generated a net profit of 30 k€ in 2024.

Where is the headquarters of SPJ SHOP ?

The headquarters of SPJ SHOP is located in PLENEUF-VAL-ANDRE (22370), in the department Cotes-d'Armor.

Where to find the tax return of SPJ SHOP ?

The tax return of SPJ SHOP 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 SPJ SHOP operate?

SPJ SHOP operates in the sector Supérettes (NAF code 47.11C). See the 'Sector positioning' section above to compare the company with its competitors.