SIREN : 804665404
SPMN is a French company founded 11 years ago, specialized in the sector Location de terrains et d'autres biens immobiliers. Based in ELNE (66200), this company of category PME shows in 2018 a revenue of 188 k€. 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
| Indicator | 2018 | 2017 | 2016 |
|---|---|---|---|
| Revenue | 187 561 € | 194 618 € | 181 338 € |
| Net income | 5 078 € | 9 016 € | 7 500 € |
| EBITDA | 10 008 € | 18 426 € | 16 740 € |
| Net margin | 2.7% | 4.6% | 4.1% |
In 2018, SPMN achieves revenue of 188 k€. Revenue is growing positively over 3 years (CAGR: +1.7%). Slight decline of -4% vs 2017. After deducting consumption (50 k€), gross margin stands at 138 k€, i.e. a rate of 73%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 10 k€, representing 5.3% of revenue. Warning negative scissor effect: despite revenue change (-4%), EBITDA varies by -46%, reducing margin by 4.1 pts. This reflects costs rising faster than revenue. The operating margin remains fragile, requiring cost vigilance. Ultimately, net income (= EBIT +/- financial result +/- exceptional - corporate tax) amounts to 5 k€, i.e. 2.7% of revenue. This profit can be retained or distributed to shareholders.
187 561 €
137 714 €
10 008 €
3 215 €
5 078 €
5.3%
The debt ratio (= Financial debt / Equity x 100) stands at 28%. 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 61%. 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 1.6 years of cash flow to repay all financial debt. This short period demonstrates excellent debt sustainability. Cash flow represents 4.5% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
27.532%
61.026%
4.5%
1.553
40.4%
In 2018, the debt ratio of SPMN (27.53) ranks above the median of the sector. This ratio measures the weight of debt relative to equity. A reduction effort could improve financial strength.
In 2018, the financial autonomy of SPMN (61.0%) 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 2018, the repayment capacity of SPMN (1.55) 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 334.31. 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 3.5x. Financial charges are adequately covered by operations.
334.314
3.477
In 2018, the liquidity ratio of SPMN (334.31) 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.
In 2018, the interest coverage of SPMN (3.5x) ranks above the median of the sector. This ratio indicates how many times operating income covers interest expenses. This comfortable position offers an appreciable safety margin.
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: 19 days. Favorable situation: supplier credit is longer than customer credit by 19 days. Inventory turnover is 11 days (= Average inventory / Cost of goods x 360). Fast turnover, sign of good inventory management. WCR is negative (-6 days): operations structurally generate cash. Notable WCR improvement over the period (-254%), freeing up cash.
-2 879 €
0 j
19 j
11 j
-6 j
Based on 184 transactions of similar company sales in 2018, the value of SPMN is estimated at 58 530 € (range 23 976€ - 150 009€). With an EBITDA of 10 008€, the sector multiple of 4.3x is applied. The price/revenue ratio is 0.55x (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 184 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 SPMN with other companies in the same sector:
Voir toutes les statistiques du secteur Location de terrains et d'autres biens immobiliers
The revenue of SPMN in 2018 is 188 k€.
Yes, SPMN generated a net profit of 5 k€ in 2018.
The headquarters of SPMN is located in ELNE (66200), in the department Pyrenees-Orientales.
The tax return of SPMN 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).
SPMN operates in the sector Location de terrains et d'autres biens immobiliers (NAF code 68.20B). See the 'Sector positioning' section above to compare the company with its competitors.