SIREN : 645820515
SPL is a French company founded 68 years ago, specialized in the sector Activités des sociétés holding. Based in VILLERS-LA-MONTAGNE (54920), this company of category PME shows in 2024 a revenue of 66 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
| Indicator | 2024 | 2023 | 2022 | 2021 | 2020 | 2019 | 2018 | 2017 | 2016 |
|---|---|---|---|---|---|---|---|---|---|
| Revenue | 66 231 € | 62 821 € | 58 742 € | 62 342 € | 58 742 € | 57 868 € | 56 737 € | 56 018 € | 25 145 € |
| Net income | -66 450 € | -58 463 € | -145 981 € | -14 625 € | -14 247 € | -81 998 € | -213 125 € | -178 098 € | -246 414 € |
| EBITDA | -166 935 € | -175 918 € | -189 693 € | -215 414 € | -217 285 € | -200 323 € | -247 801 € | -264 147 € | -296 938 € |
| Net margin | -100.3% | -93.1% | -248.5% | -23.5% | -24.3% | -141.7% | -375.6% | -317.9% | -980.0% |
In 2024, SPL achieves revenue of 66 k€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +12.9%. Vs 2023: +5%. After deducting consumption (0 €), gross margin stands at 66 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 -167 k€, representing -252.0% of revenue. Positive scissor effect: EBITDA margin improves by +28.0 pts, sign of improved operational efficiency. Negative EBITDA means operations do not cover current expenses: concerning situation. Net income is negative at -66 k€ (-100.3% of revenue), which will impact equity.
66 231 €
66 231 €
-166 935 €
-103 528 €
-66 450 €
-252.1%
The debt ratio (= Financial debt / Equity x 100) stands at 3%. 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 94%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
2.529%
93.747%
-131.339%
-0.431
16.1%
In 2024, the debt ratio of SPL (2.53) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2024, the financial autonomy of SPL (93.8%) ranks in the top 25% of the sector. This ratio represents the share of equity in total financing. High autonomy reflects financial independence and ability to absorb shocks.
In 2024, the repayment capacity of SPL (-0.43) ranks in the bottom 25% of the sector, which is positive. This ratio indicates the number of years needed to repay debt with cash flow. A short capacity reflects controlled debt and good cash generation.
The liquidity ratio (= Current assets / Current liabilities) stands at 2007.03. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
2007.029
-5.602
In 2024, the liquidity ratio of SPL (2007.03) 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 2024, the interest coverage of SPL (-5.6x) 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: 528 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 56 days. The gap of 472 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Overall, WCR represents 607 days of revenue, i.e. 112 k€ to permanently finance. Over 2016-2024, WCR increased by +44%, requiring additional financing.
111 714 €
528 j
56 j
0 j
607 j
Based on 54 transactions of similar company sales
in 2024,
the value of SPL is estimated at
38 994 €
(range 24 259€ - 46 357€).
The price/revenue ratio is 0.59x
(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.
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 54 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 SPL with other companies in the same sector:
Voir toutes les statistiques du secteur Activités des sociétés holding
The revenue of SPL in 2024 is 66 k€.
SPL recorded a net loss in 2024.
The headquarters of SPL is located in VILLERS-LA-MONTAGNE (54920), in the department Meurthe-et-Moselle.
The tax return of SPL 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).
SPL operates in the sector Activités des sociétés holding (NAF code 64.20Z). See the 'Sector positioning' section above to compare the company with its competitors.