SPLA LES PORTES DU TARN (SPLA 81) : revenue, balance sheet and financial ratios

SPLA LES PORTES DU TARN (SPLA 81) is a French company founded 14 years ago, specialized in the sector Ingénierie, études techniques. Based in SAINT-SULPICE-LA-POINTE (81370), this company of category PME shows in 2024 a revenue of 1.6 M€. 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 - SPLA LES PORTES DU TARN (SPLA 81) (SIREN 751249103)
Indicator 2024 2023 2022 2021 2020 2019 2018 2017 2016
Revenue 1 562 955 € -1 794 568 € -1 327 157 € 931 111 € 544 898 € 6 547 € 7 996 € 7 658 € 12 379 096 €
Net income 19 606 € 34 993 € 9 717 € 9 312 € 31 865 € 21 325 € 23 137 € 28 307 € 19 937 €
EBITDA -542 106 € -535 863 € -555 662 € -560 771 € -707 616 € -841 285 € -685 900 € -670 561 € -601 852 €
Net margin 1.3% -1.9% -0.7% 1.0% 5.8% 325.7% 289.4% 369.6% 0.2%

Revenue and income statement

In 2024, SPLA LES PORTES DU TARN (SPLA 81) achieves revenue of 1.6 M€. Revenue is declining over the period 2016-2024 (CAGR: -22.8%). Vs 2023, growth of +187% (-1.8 M€ -> 1.6 M€). After deducting consumption (1 €), gross margin stands at 1.6 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 -542 k€, representing -34.7% of revenue. Negative EBITDA means operations do not cover current expenses: concerning situation. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 20 k€, i.e. 1.3% 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

1 562 955 €

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

1 562 954 €

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

-542 106 €

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

24 714 €

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

19 606 €

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

-34.7%

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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 5981%. 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

5980.831%

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

1.286%

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

-35.354%

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

-42.369

Asset age ratio (2024) ?
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

23.8%

Solvency indicators evolution
SPLA LES PORTES DU TARN (SPLA 81)

Sector positioning

Debt ratio
5980.83 2024
2022
2023
2024
Q1: 0.0
Med: 8.25
Q3: 42.9
Average

In 2024, the debt ratio of SPLA LES PORTES DU TARN (... (5980.83) 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
1.29% 2024
2022
2023
2024
Q1: 11.27%
Med: 37.87%
Q3: 61.33%
Average

In 2024, the financial autonomy of SPLA LES PORTES DU TARN (... (1.3%) 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
-42.37 years 2024
2022
2023
2024
Q1: 0.0 years
Med: 0.0 years
Q3: 0.9 years
Excellent

In 2024, the repayment capacity of SPLA LES PORTES DU TARN (... (-42.37) 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 4447.32. 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

4447.318

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

-0.028

Liquidity indicators evolution
SPLA LES PORTES DU TARN (SPLA 81)

Sector positioning

Liquidity ratio
4447.32 2024
2022
2023
2024
Q1: 148.97
Med: 229.92
Q3: 405.25
Excellent

In 2024, the liquidity ratio of SPLA LES PORTES DU TARN (... (4447.32) 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.

Interest coverage
-0.03x 2024
2022
2023
2024
Q1: 0.0x
Med: 0.0x
Q3: 2.05x
Average

In 2024, the interest coverage of SPLA LES PORTES DU TARN (... (-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: 2 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 23 days. Favorable situation: supplier credit is longer than customer credit by 21 days. Inventory turnover is 6014 days (= Average inventory / Cost of goods x 360). This high level ties up cash and potentially creates obsolescence risk. Overall, WCR represents 5500 days of revenue, i.e. 23.9 M€ to permanently finance. Over 2016-2024, WCR increased by +71%, 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

23 879 045 €

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

2 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

23 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

6014 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

5500 j

WCR and payment terms evolution
SPLA LES PORTES DU TARN (SPLA 81)

Positioning of SPLA LES PORTES DU TARN (SPLA 81) 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 137 122€ to 249 828€ is provided for information purposes only and requires in-depth analysis to be confirmed.

Estimated enterprise value 2024
Indicative
137k€ 163k€ 249k€
163 271 € Range: 137 122€ - 249 828€
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 SPLA LES PORTES DU TARN (SPLA 81) with other companies in the same sector:

Voir toutes les statistiques du secteur Ingénierie, études techniques

Frequently asked questions about SPLA LES PORTES DU TARN (SPLA 81)

What is the revenue of SPLA LES PORTES DU TARN (SPLA 81) ?

The revenue of SPLA LES PORTES DU TARN (SPLA 81) in 2024 is 1.6 M€.

Is SPLA LES PORTES DU TARN (SPLA 81) profitable?

Yes, SPLA LES PORTES DU TARN (SPLA 81) generated a net profit of 20 k€ in 2024.

Where is the headquarters of SPLA LES PORTES DU TARN (SPLA 81) ?

The headquarters of SPLA LES PORTES DU TARN (SPLA 81) is located in SAINT-SULPICE-LA-POINTE (81370), in the department Tarn.

Where to find the tax return of SPLA LES PORTES DU TARN (SPLA 81) ?

The tax return of SPLA LES PORTES DU TARN (SPLA 81) 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 SPLA LES PORTES DU TARN (SPLA 81) operate?

SPLA LES PORTES DU TARN (SPLA 81) operates in the sector Ingénierie, études techniques (NAF code 71.12B). See the 'Sector positioning' section above to compare the company with its competitors.