Les données financières de cette entreprise sont partiellement disponibles (liasse simplifiée ou données confidentielles). Certaines sections ne sont pas affichées.
SPOD : revenue, balance sheet and financial ratios
SPOD is a French company
founded 8 years ago,
specialized in the sector Restauration traditionnelle.
Based in BORDEAUX (33000),
this company of category PME
shows in 2025 a net income positive of 51 k€.
Find below the complete financial statements, solvency ratios, working capital requirements and sector comparison.
In 2025, SPOD generates positive net income of 51 k€. Net income represents the final profit after all expenses (operating, financial, exceptional) and corporate tax. Change over 2020-2025: 38 k€ -> 51 k€.
Net income (2025)
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Net income
Definition
Profit or loss after all expenses, including taxes and exceptional items.
Formula
Current income + Exceptional income - Income tax
51 010 €
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Income statement
Item
Amount
% Revenue
Change
The detailed income statement is not available for this company (simplified accounts or confidential data).
Chart evolution
Show :
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Assets
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Item
Gross
Deprec.
Net
%
Change
Assets balance sheet data not available for this company
Liabilities
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Item
Year
%
Change
Liabilities balance sheet data not available for this company
Solvency and debt ratios
The debt ratio (= Financial debt / Equity x 100) stands at 42%. Debt remains under control: the company retains capacity to raise new debt if needed. Financial autonomy (= Equity / Total assets x 100) reaches 56%. This high autonomy means the company finances most of its assets through equity, a sign of strength.
Debt ratio (2025)
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Debt ratio
Definition
Measures the proportion of debt to equity.
Formula
(Financial debt / Equity) x 100
Interpretation
< 50% : Low 50-100% : Moderate > 100% : High
42.422%
Financial autonomy (2025)
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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
56.092%
Asset age ratio (2025)
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Asset age ratio
Definition
Measures the degree of wear of tangible assets.
Formula
Accumulated depreciation / Gross fixed assets x 100
Visualization created via numbers.finance Sources : INPI & BCE - Adjustments : Ministry of Economy
Indicator
2020
2021
2022
2023
2024
2025
Debt ratio
265.917
161.917
138.091
75.047
58.257
42.422
Financial autonomy
21.261
31.552
33.987
45.773
49.71
56.092
Repayment capacity
None
None
None
None
None
None
Cash flow / Revenue
None%
None%
None%
None%
None%
None%
Sector positioning
Debt ratio
42.422025
2023
2024
2025
Q1: 3.47
Med: 26.36
Q3: 95.24
Average
In 2025, the debt ratio of SPOD (42.42) 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
56.09%2025
2023
2024
2025
Q1: 11.54%
Med: 38.81%
Q3: 63.35%
Good
In 2025, the financial autonomy of SPOD (56.1%) 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 309.72. Concretely, the company has €2 of liquid assets for every €1 of short-term debt: no cash risk within 12 months.
Liquidity ratio (2025)
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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
309.722
Liquidity indicators evolution SPOD
Visualisation créée via abddaf.fr Sources : INPI & BCE - Retraitements : Ministère de l'économie
Indicator
2020
2021
2022
2023
2024
2025
Liquidity ratio
268.24
375.745
330.507
341.698
292.796
309.722
Interest coverage
None
None
None
None
None
None
Sector positioning
Liquidity ratio
309.722025
2023
2024
2025
Q1: 77.62
Med: 152.17
Q3: 276.98
Excellent
In 2025, the liquidity ratio of SPOD (309.72) 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.
Positioning of SPOD in its sector
Comparison with sector Restauration traditionnelle
Valuation estimate
Based on 557 transactions of similar company sales
in 2025,
the value of SPOD is estimated at
288 151 €
(range 162 995€ - 652 614€).
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.
Estimated enterprise value2025
557 transactions
162k€288k€652k€
288 151 €Range: 162 995€ - 652 614€
NAF 5 année 2025
Valuation method used
Net Income Multiple
51 010 €
×
5.6x
=288 151 €
Range: 162 996€ - 652 615€
Only this financial indicator is available for this company.
Valuation evolution
Visualisation creee via abddaf.fr Sources : BODACC & INPI
How is this estimate calculated?
This estimate is based on the analysis of 557 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 (Restauration traditionnelle)
Compare SPOD with other companies in the same sector:
The revenue of SPOD is not publicly disclosed (confidential accounts filed with INPI).
Is SPOD profitable?
Yes, SPOD generated a net profit of 51 k€ in 2025.
Where is the headquarters of SPOD ?
The headquarters of SPOD is located in BORDEAUX (33000), in the department Gironde.
Where to find the tax return of SPOD ?
The tax return of SPOD 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 SPOD operate?
SPOD operates in the sector Restauration traditionnelle (NAF code 56.10A). See the 'Sector positioning' section above to compare the company with its competitors.
Item evolution
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