SIREN : 753655125
SPMAR is a French company founded 13 years ago, specialized in the sector Débits de boissons. Based in ANGLET (64600), this company of category PME shows in 2023 a revenue of 1.4 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
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 | 2017 | 2016 | 2015 |
|---|---|---|---|---|---|---|---|---|
| Revenue | 1 423 648 € | 1 030 185 € | 928 784 € | 1 072 248 € | 511 793 € | 615 446 € | 502 971 € | 549 926 € |
| Net income | -27 123 € | -82 410 € | 22 287 € | 90 722 € | -143 331 € | 55 108 € | 42 150 € | 52 120 € |
| EBITDA | 85 629 € | 20 751 € | 136 072 € | 197 132 € | -1 756 € | 12 200 € | 40 033 € | 88 601 € |
| Net margin | -1.9% | -8.0% | 2.4% | 8.5% | -28.0% | 9.0% | 8.4% | 9.5% |
In 2023, SPMAR achieves revenue of 1.4 M€. Over the period 2015-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +12.6%. Vs 2022, growth of +38% (1.0 M€ -> 1.4 M€). After deducting consumption (449 k€), gross margin stands at 974 k€, i.e. a rate of 68%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 86 k€, representing 6.0% of revenue. Positive scissor effect: EBITDA margin improves by +4.0 pts, sign of improved operational efficiency. The operating margin remains fragile, requiring cost vigilance. Net income is negative at -27 k€ (-1.9% of revenue), which will impact equity.
1 423 648 €
974 354 €
85 629 €
-17 380 €
-27 123 €
6.0%
The debt ratio (= Financial debt / Equity x 100) stands at 323%. 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 52%. 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 5.1 years of cash flow to repay all financial debt. This ratio remains within usual banking standards. Cash flow represents 5.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment. Satisfactory level allowing partial financing of growth.
323.0%
51.828%
5.917%
5.078
42.6%
In 2023, the debt ratio of SPMAR (323.00) ranks in the top 25% of the sector. This ratio measures the weight of debt relative to equity. A high ratio may indicate excessive dependence on external financing.
In 2023, the financial autonomy of SPMAR (51.8%) 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.
In 2023, the repayment capacity of SPMAR (5.08) 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.
The liquidity ratio (= Current assets / Current liabilities) stands at 41.83. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months. The interest coverage ratio (= EBIT / Interest expenses) is 11.2x. Operating income very largely covers interest expenses: high safety margin.
41.83
11.215
In 2023, the liquidity ratio of SPMAR (41.83) ranks in the bottom 25% of the sector. This ratio measures the ability to cover short-term debt with current assets. A ratio below 1 may signal potential cash flow tensions.
In 2023, the interest coverage of SPMAR (11.2x) ranks in the top 25% of the sector. This ratio indicates how many times operating income covers interest expenses. High coverage means financial charges weigh little on profitability.
Working capital requirement (WCR) measures the cash timing gap between customer collections and supplier/inventory payments. Average customer payment term: 0 days (formula: Customer receivables / Revenue incl. VAT x 360). Supplier term: 66 days. Excellent situation: suppliers finance 66 days of the operating cycle (retail model). Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-48 days): operations structurally generate cash. Notable WCR improvement over the period (-47%), freeing up cash.
-188 705 €
0 j
66 j
11 j
-48 j
Based on 123 transactions of similar company sales in 2023, the value of SPMAR is estimated at 817 916 € (range 533 915€ - 1 263 988€). With an EBITDA of 85 629€, the sector multiple of 5.6x is applied. The price/revenue ratio is 0.97x (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.
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This estimate is based on the analysis of 123 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 SPMAR with other companies in the same sector:
The revenue of SPMAR in 2023 is 1.4 M€.
SPMAR recorded a net loss in 2023.
The headquarters of SPMAR is located in ANGLET (64600), in the department Pyrenees-Atlantiques.
The tax return of SPMAR 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).
SPMAR operates in the sector Débits de boissons (NAF code 56.30Z). See the 'Sector positioning' section above to compare the company with its competitors.