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SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE : revenue, balance sheet and financial ratios

SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE is a French company founded 3 years ago, specialized in the sector Autres services de réservation et activités connexes. Based in CHAUMONT (52000), this company of category PME shows in 2023 a revenue of 157 k€. 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 - SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE (SIREN 952620466)
Indicator 2023
Revenue 156 764 €
Net income 430 644 €
EBITDA -1 513 378 €
Net margin 274.7%

Revenue and income statement

In 2023, SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE achieves revenue of 157 k€. After deducting consumption (-51 k€), gross margin stands at 208 k€, i.e. a rate of 133%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -1.5 M€, representing -965.4% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 431 k€, i.e. 274.7% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2023) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

156 764 €

Gross margin (2023) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

208 195 €

EBITDA (2023) ?
Gross Operating Surplus (EBITDA)
Definition
Resources generated by current operations, before depreciation and financial expenses.
Formula
Value added - Personnel expenses - Taxes
Interpretation
Positive = profitable activity

-1 513 378 €

EBIT (2023) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

471 605 €

Net income (2023) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

430 644 €

EBITDA margin (2023) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-959.4%

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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 2%. 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 45%. 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 0.0 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 188.4% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. This high level provides strong self-financing capacity.

Debt ratio (2023) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

2.064%

Financial autonomy (2023) ?
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

45.494%

Cash flow / Revenue (2023) ?
Cash flow / Revenue
Definition
Self-financing capacity relative to revenue.
Formula
(CAF / CA) x 100
Interpretation
The higher the ratio, the more cash the company generates

188.395%

Repayment capacity (2023) ?
Repayment capacity
Definition
Number of years needed to repay debts with cash flow.
Formula
Financial debt / Cash flow
Interpretation
< 3 years : Excellent
3-5 years : Fair
> 5 years : Warning

0.033

Asset age ratio (2023) ?
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

96.0%

Solvency indicators evolution
SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE

Sector positioning

Debt ratio
2.06 2023
2023
Q1: 0.0
Med: 1.91
Q3: 46.53
Average

In 2023, the debt ratio of SPL AGENCE D'ATTRACTIVITE... (2.06) 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
45.49% 2023
2023
Q1: 4.56%
Med: 28.45%
Q3: 56.18%
Good

In 2023, the financial autonomy of SPL AGENCE D'ATTRACTIVITE... (45.5%) 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.

Repayment capacity
0.03 years 2023
2023
Q1: 0.0 years
Med: 0.0 years
Q3: 0.69 years
Average

In 2023, the repayment capacity of SPL AGENCE D'ATTRACTIVITE... (0.03) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 140.34. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2023) ?
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

140.338

Interest coverage (2023) ?
Interest coverage
Definition
Ability to cover interest charges with operating income.
Formula
EBIT / Interest expenses
Interpretation
> 3 : Comfortable
1.5-3 : Acceptable
< 1.5 : Risk

0.0

Liquidity indicators evolution
SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE

Sector positioning

Liquidity ratio
140.34 2023
2023
Q1: 115.14
Med: 187.05
Q3: 356.98
Average

In 2023, the liquidity ratio of SPL AGENCE D'ATTRACTIVITE... (140.34) 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.

Interest coverage
0.0x 2023
2023
Q1: 0.0x
Med: 0.0x
Q3: 0.33x
Average

In 2023, the interest coverage of SPL AGENCE D'ATTRACTIVITE... (0.0x) 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) and payment terms

Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 132 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 81 days. The gap of 51 days means the company finances its customers for over a month before being paid relative to supplier payments. This weighs on cash flow. Inventory turnover is 145 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. WCR is negative (-93 days): operations structurally generate cash.

Operating WCR (2023) ?
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

-40 666 €

Customer credit (2023) ?
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

132 j

Supplier credit (2023) ?
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

81 j

Inventory turnover (2023) ?
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

145 j

WCR in days of revenue (2023) ?
WCR in days of revenue
Definition
Expresses working capital requirement in days of revenue.
Formula
(Operating WCR / Revenue) x 360
Interpretation
The fewer days, the better the working capital management

-93 j

WCR and payment terms evolution
SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE

Positioning of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE in its sector

Comparison with sector Autres services de réservation et activités connexes

Valuation estimate

Based on 163 transactions of similar company sales (all years), the value of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE is estimated at 278 433 € (range 120 320€ - 1 156 539€). 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.

Estimated enterprise value 2023
163 transactions
120k€ 278k€ 1156k€
278 433 € Range: 120 320€ - 1 156 539€
Section all-time Aggregated at NAF section level

Valuation detail by method

Ajustez les pondérations selon votre analyse

Revenue Multiple 30%
156 764 € × 0.38x
Estimation 59 729 €
31 258€ - 87 854€
Net Income Multiple 20%
430 644 € × 1.4x
Estimation 606 490 €
253 915€ - 2 759 568€
How is this estimate calculated?

This estimate is based on the analysis of 163 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 (Autres services de réservation et activités connexes)

Compare SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE with other companies in the same sector:

Voir toutes les statistiques du secteur Autres services de réservation et activités connexes

Frequently asked questions about SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE

What is the revenue of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE ?

The revenue of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE in 2023 is 157 k€.

Is SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE profitable?

Yes, SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE generated a net profit of 431 k€ in 2023.

Where is the headquarters of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE ?

The headquarters of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE is located in CHAUMONT (52000), in the department Haute-Marne.

Where to find the tax return of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE ?

The tax return of SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE 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 SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE operate?

SPL AGENCE D'ATTRACTIVITE DE LA HAUTE MARNE operates in the sector Autres services de réservation et activités connexes (NAF code 79.90Z). See the 'Sector positioning' section above to compare the company with its competitors.