S.P.M. INTERNATIONAL : revenue, balance sheet and financial ratios

S.P.M. INTERNATIONAL is a French company founded 35 years ago, specialized in the sector Centrales d'achat non alimentaires. Based in SAINT-HILAIRE-DE-BRETHMAS (30560), this company of category PME shows in 2018 a revenue of 2.0 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 - S.P.M. INTERNATIONAL (SIREN 379225931)
Indicator 2021 2020 2019 2018 2017 2016
Revenue N/C N/C N/C 1 953 510 € 1 919 806 € 1 438 146 €
Net income 943 777 € 321 469 € 252 234 € 249 771 € 176 020 € -824 440 €
EBITDA N/C N/C N/C -283 137 € -309 701 € -368 756 €
Net margin N/C N/C N/C 12.8% 9.2% -57.3%

Revenue and income statement

In 2021, S.P.M. INTERNATIONAL generates positive net income of 944 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax.

Net income (2021) ?
Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax

943 777 €

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Chart evolution

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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 22%. 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 50%. This high autonomy means the company finances most of its assets through equity, a sign of strength.

Debt ratio (2021) ?
Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low
50-100% : Moderate
> 100% : High

22.173%

Financial autonomy (2021) ?
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

50.089%

Asset age ratio (2021) ?
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

29.7%

Solvency indicators evolution
S.P.M. INTERNATIONAL

Sector positioning

Debt ratio
22.17 2021
2019
2020
2021
Q1: 0.0
Med: 12.47
Q3: 65.88
Average +39 pts over 3 years

In 2021, the debt ratio of S.P.M. INTERNATIONAL (22.17) 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
50.09% 2021
2019
2020
2021
Q1: 11.67%
Med: 31.6%
Q3: 55.2%
Good +45 pts over 3 years

In 2021, the financial autonomy of S.P.M. INTERNATIONAL (50.1%) 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.

Liquidity ratios

The liquidity ratio (= Current assets / Current liabilities) stands at 277.93. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.

Liquidity ratio (2021) ?
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

277.928

Liquidity indicators evolution
S.P.M. INTERNATIONAL

Sector positioning

Liquidity ratio
277.93 2021
2019
2020
2021
Q1: 116.24
Med: 172.21
Q3: 306.18
Good -5 pts over 3 years

In 2021, the liquidity ratio of S.P.M. INTERNATIONAL (277.93) 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.

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: 168 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 158 days. The company must finance 10 days of gap between collections and payments.

Operating WCR (2021) ?
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

0 €

Customer credit (2021) ?
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

168 j

Supplier credit (2021) ?
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

158 j

Inventory turnover (2021) ?
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

0 j

WCR and payment terms evolution
S.P.M. INTERNATIONAL

Positioning of S.P.M. INTERNATIONAL in its sector

Comparison with sector Centrales d'achat non alimentaires

Valuation estimate

Based on 85 transactions of similar company sales (all years), the value of S.P.M. INTERNATIONAL is estimated at 1 295 860 € (range 617 897€ - 6 644 115€). 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.

Estimated enterprise value 2021
85 tx
617k€ 1295k€ 6644k€
1 295 860 € Range: 617 897€ - 6 644 115€
NAF 5 all-time

Valuation method used

Net Income Multiple
943 777 € × 1.4x = 1 295 861 €
Range: 617 897€ - 6 644 115€

Only this financial indicator is available for this company.

Valuation evolution

How is this estimate calculated?

This estimate is based on the analysis of 85 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 (Centrales d'achat non alimentaires)

Compare S.P.M. INTERNATIONAL with other companies in the same sector:

Voir toutes les statistiques du secteur Centrales d'achat non alimentaires

Frequently asked questions about S.P.M. INTERNATIONAL

What is the revenue of S.P.M. INTERNATIONAL ?

The revenue of S.P.M. INTERNATIONAL in 2018 is 2.0 M€.

Is S.P.M. INTERNATIONAL profitable?

Yes, S.P.M. INTERNATIONAL generated a net profit of 944 k€ in 2021.

Where is the headquarters of S.P.M. INTERNATIONAL ?

The headquarters of S.P.M. INTERNATIONAL is located in SAINT-HILAIRE-DE-BRETHMAS (30560), in the department Gard.

Where to find the tax return of S.P.M. INTERNATIONAL ?

The tax return of S.P.M. INTERNATIONAL 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 S.P.M. INTERNATIONAL operate?

S.P.M. INTERNATIONAL operates in the sector Centrales d'achat non alimentaires (NAF code 46.19A). See the 'Sector positioning' section above to compare the company with its competitors.