SIREN : 482022902
S.P.K. is a French company founded 21 years ago, specialized in the sector Gestion de fonds. Based in AURAY (56400), this company of category ETI shows in 2024 a revenue of 370 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-04-18
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 369 570 € | 391 585 € | 374 716 € | 372 850 € | 336 945 € | 357 006 € | 335 439 € | 310 733 € | 9 015 € |
| Net income | -651 722 € | -1 605 451 € | 623 464 € | 582 482 € | 373 540 € | 155 449 € | 38 509 € | -18 953 € | 59 234 € |
| EBITDA | -10 434 € | -38 868 € | -14 346 € | -8 407 € | -147 € | -36 312 € | -4 405 € | -2 971 € | -42 766 € |
| Net margin | -176.3% | -410.0% | 166.4% | 156.2% | 110.9% | 43.5% | 11.5% | -6.1% | 657.1% |
In 2024, S.P.K. achieves revenue of 370 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +59.1%. Slight decline of -6% vs 2023. After deducting consumption (0 €), gross margin stands at 370 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 -10 k€, representing -2.8% of revenue. Positive scissor effect: EBITDA margin improves by +7.1 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -652 k€ (-176.3% of revenue), which will impact equity.
369 570 €
369 570 €
-10 434 €
-651 €
-651 722 €
-2.8%
The debt ratio (= Financial debt / Equity x 100) stands at 148%. Debt level is high: negotiating margin with banks is reduced. Financial autonomy (= Equity / Total assets x 100) reaches 40%. 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 26.2 years of cash flow to repay all financial debt. Beyond 7 years, banks generally consider credit risk as high. Cash flow represents 63.7% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.
147.74%
40.001%
63.716%
26.164
In 2024, the debt ratio of S.P.K. (147.74) 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 S.P.K. (40.0%) 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 2024, the repayment capacity of S.P.K. (26.16) 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 5098.96. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
5098.958
-5623.021
In 2024, the liquidity ratio of S.P.K. (5098.96) 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 S.P.K. (-5623.0x) 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: 80 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 368 days. Excellent situation: suppliers finance 288 days of the operating cycle (retail model). Overall, WCR represents 4543 days of revenue, i.e. 4.7 M€ to permanently finance. Over 2016-2024, WCR increased by +415%, requiring additional financing.
4 664 132 €
80 j
368 j
0 j
4543 j
Based on 62 transactions of similar company sales
in 2024,
the value of S.P.K. is estimated at
112 502 €
(range 58 211€ - 313 250€).
The price/revenue ratio is 0.30x
(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.
Medium reliability: estimate to be confirmed with in-depth analysis.
Only this financial indicator is available for this company.
This estimate is based on the analysis of 62 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 S.P.K. with other companies in the same sector:
The revenue of S.P.K. in 2024 is 370 k€.
S.P.K. recorded a net loss in 2024.
The headquarters of S.P.K. is located in AURAY (56400), in the department Morbihan.
The tax return of S.P.K. 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).
S.P.K. operates in the sector Gestion de fonds (NAF code 66.30Z). See the 'Sector positioning' section above to compare the company with its competitors.