SIREN : 850154956
SPN ROCHE DU PIC is a French company founded 7 years ago, specialized in the sector Autres activités liées au sport. Based in NEUSSARGUES EN PINATELLE (15300), this company of category PME shows in 2023 a revenue of 157 k€. Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
Data updated on 2026-05-09
Sources : INPI & INSEE SIRENE - Processing : Ministry of Economy
| Indicator | 2023 | 2022 | 2021 | 2020 | 2019 |
|---|---|---|---|---|---|
| Revenue | 156 826 € | 158 414 € | 124 041 € | 83 774 € | 37 264 € |
| Net income | 1 774 € | 16 451 € | 19 908 € | 25 109 € | 694 € |
| EBITDA | 6 966 € | 18 020 € | 16 608 € | 23 334 € | 536 € |
| Net margin | 1.1% | 10.4% | 16.0% | 30.0% | 1.9% |
In 2023, SPN ROCHE DU PIC achieves revenue of 157 k€. Over the period 2019-2023, the company shows strong growth with a CAGR (compound annual growth rate) of +43.2%. Slight decline of -1% vs 2022. After deducting consumption (79 k€), gross margin stands at 77 k€, i.e. a rate of 49%. This ratio measures the ability to generate value from commercial activity. EBITDA (= Gross margin - Personnel expenses - Taxes) reaches 7 k€, representing 4.4% of revenue. Warning negative scissor effect: despite revenue change (-1%), EBITDA varies by -61%, reducing margin by 6.9 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 2 k€, i.e. 1.1% of revenue. This profit can be retained or distributed to shareholders.
156 826 €
77 351 €
6 966 €
2 207 €
1 774 €
4.4%
The debt ratio (= Financial debt / Equity x 100) stands at 1%. 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 1%. Low autonomy: the company heavily depends on external financing (banks, suppliers). Cash flow represents 4.9% of revenue. Cash flow measures resources generated by operations, available for investment and debt repayment.
1.178%
0.829%
4.9%
0.0
75.2%
In 2023, the debt ratio of SPN ROCHE DU PIC (1.18) ranks below the median of the sector. This ratio measures the weight of debt relative to equity. This controlled position reflects prudent management.
In 2023, the financial autonomy of SPN ROCHE DU PIC (0.8%) ranks below the median of the sector. This ratio represents the share of equity in total financing. An improvement would strengthen the competitive position.
In 2023, the repayment capacity of SPN ROCHE DU PIC (0.00) ranks below the median of the sector. This ratio indicates the number of years needed to repay debt with cash flow. This controlled position reflects prudent management.
The liquidity ratio (= Current assets / Current liabilities) stands at 231.88. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
231.878
0.0
In 2023, the liquidity ratio of SPN ROCHE DU PIC (231.88) 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 2023, the interest coverage of SPN ROCHE DU PIC (0.0x) 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: 31 days. Excellent situation: suppliers finance 31 days of the operating cycle (retail model). Inventory turnover is 64 days (= Average inventory / Cost of goods x 360). Overall, WCR represents 7 days of revenue, i.e. 3 k€ to permanently finance. Over 2019-2023, WCR increased by +287%, requiring additional financing.
3 169 €
0 j
31 j
64 j
7 j
Based on 161 transactions of similar company sales (all years), the value of SPN ROCHE DU PIC is estimated at 47 387 € (range 24 453€ - 74 831€). With an EBITDA of 6 966€, the sector multiple of 4.7x is applied. The price/revenue ratio is 0.62x (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 161 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 SPN ROCHE DU PIC with other companies in the same sector:
Voir toutes les statistiques du secteur Autres activités liées au sport
The revenue of SPN ROCHE DU PIC in 2023 is 157 k€.
Yes, SPN ROCHE DU PIC generated a net profit of 2 k€ in 2023.
The headquarters of SPN ROCHE DU PIC is located in NEUSSARGUES EN PINATELLE (15300), in the department Cantal.
The tax return of SPN ROCHE DU PIC 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).
SPN ROCHE DU PIC operates in the sector Autres activités liées au sport (NAF code 93.19Z). See the 'Sector positioning' section above to compare the company with its competitors.