SPL PLAINE COMMUNE DEVELOPPEMENT : revenue, balance sheet and financial ratios

SPL PLAINE COMMUNE DEVELOPPEMENT is a French company founded 13 years ago, specialized in the sector Ingénierie, études techniques. Based in SAINT-DENIS (93200), this company of category ETI shows in 2024 a revenue of 27.0 M€. 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

Financial history - SPL PLAINE COMMUNE DEVELOPPEMENT (SIREN 790298152)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 26 984 666 € 69 083 994 € 13 371 762 € 5 738 097 € 5 503 803 € 7 339 944 € 3 550 626 € 2 873 148 € 4 815 919 €
Net income 143 069 € 65 781 € 131 558 € -70 157 € 142 596 € 151 554 € 43 935 € 107 821 € 35 110 €
EBITDA -4 540 728 € -4 034 755 € -2 608 899 € -2 402 896 € -2 052 737 € -1 908 215 € -1 006 550 € -760 711 € -772 763 €
Net margin 0.5% 0.1% 1.0% -1.2% 2.6% 2.1% 1.2% 3.8% 0.7%

Revenue and income statement

In 2024, SPL PLAINE COMMUNE DEVELOPPEMENT achieves revenue of 27.0 M€. Over the period 2016-2024, the company shows strong growth with a CAGR (compound annual growth rate) of +24.0%. Significant drop of -61% vs 2023. After deducting consumption (0 €), gross margin stands at 27.0 M€, i.e. a rate of 100%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches -4.5 M€, representing -16.8% of revenue. Warning negative scissor effect: despite revenue change (-61%), EBITDA varies by -13%, reducing margin by 11.0 pts. This reflects costs rising faster than revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 143 k€, i.e. 0.5% of revenue. This profit can be retained or distributed to shareholders.

Revenue (2024) ?
Revenue
Definition
Total amount of sales of goods and services made by the company.
Formula
Sales of goods + Sold production

26 984 666 €

Gross margin (2024) ?
Gross margin
Definition
Difference between revenue and cost of goods sold.
Formula
Revenue - Cost of goods consumed

26 984 666 €

EBITDA (2024) ?
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

-4 540 728 €

EBIT (2024) ?
EBIT (Operating Income)
Definition
Operating income, including depreciation and provisions.
Formula
EBITDA - Depreciation and provisions + Reversals

85 490 €

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

143 069 €

EBITDA margin (2024) ?
EBITDA margin
Definition
Measures the company's operating profitability.
Formula
(EBE / CA) x 100
Interpretation
> 10% : Good profitability
5-10% : Average
< 5% : Low

-16.8%

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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 5089%. Critical situation: debt significantly exceeds equity, severely limiting borrowing capacity and exposing the company to default risk. Financial autonomy (= Equity / Total assets x 100) reaches 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers).

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

5088.555%

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

1.063%

Cash flow / Revenue (2024) ?
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

-113.164%

Repayment capacity (2024) ?
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

-3.351

Solvency indicators evolution
SPL PLAINE COMMUNE DEVELOPPEMENT

Sector positioning

Debt ratio
5088.56 2024
2022
2023
2024
Q1: 0.0
Med: 8.24
Q3: 42.82
Average

In 2024, the debt ratio of SPL PLAINE COMMUNE DEVELO... (5088.56) 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
1.06% 2024
2022
2023
2024
Q1: 11.26%
Med: 37.88%
Q3: 61.35%
Average

In 2024, the financial autonomy of SPL PLAINE COMMUNE DEVELO... (1.1%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.

Repayment capacity
-3.35 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent

In 2024, the repayment capacity of SPL PLAINE COMMUNE DEVELO... (-3.35) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 343.33. 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

343.332

Interest coverage (2024) ?
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

-22.665

Liquidity indicators evolution
SPL PLAINE COMMUNE DEVELOPPEMENT

Sector positioning

Liquidity ratio
343.33 2024
2022
2023
2024
Q1: 148.99
Med: 229.96
Q3: 405.09
Good

In 2024, the liquidity ratio of SPL PLAINE COMMUNE DEVELO... (343.33) 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.

Interest coverage
-22.66x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.04x
Average

In 2024, the interest coverage of SPL PLAINE COMMUNE DEVELO... (-22.7x) 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: 85 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 147 days. Excellent situation: suppliers finance 62 days of the operating cycle (retail model). Inventory turnover is 1043 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 1154 days of revenue, i.e. 86.5 M€ to permanently finance. Over 2016-2024, WCR increased by +384%, requiring additional financing.

Operating WCR (2024) ?
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

86 532 808 €

Customer credit (2024) ?
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

85 j

Supplier credit (2024) ?
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

147 j

Inventory turnover (2024) ?
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

1043 j

WCR in days of revenue (2024) ?
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

1154 j

WCR and payment terms evolution
SPL PLAINE COMMUNE DEVELOPPEMENT

Positioning of SPL PLAINE COMMUNE DEVELOPPEMENT in its sector

Comparison with sector Ingénierie, études techniques

Valuation estimate

Indicative estimate only : the number of comparable transactions in this sector is limited (40 transactions). This range of 2 353 600€ to 4 152 933€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
2353k€ 2755k€ 4152k€
2 755 033 € Range: 2 353 600€ - 4 152 933€
NAF 5 année 2024

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 40 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 (Ingénierie, études techniques)

Compare SPL PLAINE COMMUNE DEVELOPPEMENT with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SPL PLAINE COMMUNE DEVELOPPEMENT

What is the revenue of SPL PLAINE COMMUNE DEVELOPPEMENT ?

The revenue of SPL PLAINE COMMUNE DEVELOPPEMENT in 2024 is 27.0 M€.

Is SPL PLAINE COMMUNE DEVELOPPEMENT profitable?

Yes, SPL PLAINE COMMUNE DEVELOPPEMENT generated a net profit of 143 k€ in 2024.

Where is the headquarters of SPL PLAINE COMMUNE DEVELOPPEMENT ?

The headquarters of SPL PLAINE COMMUNE DEVELOPPEMENT is located in SAINT-DENIS (93200), in the department Seine-Saint-Denis.

Where to find the tax return of SPL PLAINE COMMUNE DEVELOPPEMENT ?

The tax return of SPL PLAINE COMMUNE DEVELOPPEMENT 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 PLAINE COMMUNE DEVELOPPEMENT operate?

SPL PLAINE COMMUNE DEVELOPPEMENT operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.